2Be’in Entertainment: what changed
2Be’in Entertainment
Largest movements
- Receivables within one year +€11,708
up €11,708 (+1,048%), from €1,118 to €12,826
of which Trade receivables: +€11,955
- Tangible fixed assets +€1,202
up €1,202 (+32.0%), from €3,757 to €4,959
of which Furniture and vehicles: +€1,516
- Cash -€959
down €959 (-22.4%), from €4,274 to €3,315
mainly Receivables within one year (-€11,708) and Investment in fixed assets (net) (-€3,070)
- Formation expenses -€241
down €241 (-25.1%), from €962 to €721
- Other debts +€8,759
up €8,759 (+7.5%), from €116,114 to €124,874
- Tax, wage and social debts +€2,857
up €2,857 (+618%), from €463 to €3,320
- Gross operating margin +€18,842
up €18,842, from -€15,634 to €3,209
- Depreciation +€318
up €318 (+17.8%), from €1,791 to €2,109
- Financial charges -€288
down €288 (-82.7%), from €348 to €60
of which Non-recurring financial charges: -€290
- Other operating charges +€170
up €170 (+19.1%), from €891 to €1,061
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,071 | €22,672 | +€11,602 | +105% |
| Formation expenses | 20 | €962 | €721 | -€241 | -25.1% |
| Fixed assets | 21/28 | €4,507 | €5,709 | +€1,202 | +26.7% |
| Tangible fixed assets | 22/27 | €3,757 | €4,959 | +€1,202 | +32.0% |
| Plant, machinery and equipment | 23 | €793 | €479 | -€314 | -39.6% |
| Furniture and vehicles | 24 | €2,964 | €4,479 | +€1,516 | +51.1% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €5,602 | €16,243 | +€10,641 | +190% |
| Amounts receivable within one year | 40/41 | €1,118 | €12,826 | +€11,708 | +1,048% |
| Trade receivables | 40 | €871 | €12,826 | +€11,955 | +1,373% |
| Other amounts receivable | 41 | €247 | - | -€247 | |
| Cash at bank and in hand | 54/58 | €4,274 | €3,315 | -€959 | -22.4% |
| Deferred charges and accrued income | 490/1 | €210 | €102 | -€108 | -51.5% |
| Total equity and liabilities | 10/49 | €11,071 | €22,672 | +€11,602 | +105% |
| Equity | 10/15 | -€105,506 | -€105,731 | -€225 | -0.2% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €2,600 | €2,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,600 | - | -€2,600 | |
| Reserves not available under the articles | 1311 | €2,600 | - | -€2,600 | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | - | €2,600 | +€2,600 | |
| Profit (loss) carried forward | 14 | -€157,685 | -€157,910 | -€225 | -0.1% |
| Amounts payable | 17/49 | €116,577 | €128,403 | +€11,826 | +10.1% |
| Amounts payable within one year | 42/48 | €116,577 | €128,403 | +€11,826 | +10.1% |
| Trade debts | 44 | - | €209 | +€209 | |
| Suppliers | 440/4 | - | €209 | +€209 | |
| Taxes, remuneration and social security | 45 | €463 | €3,320 | +€2,857 | +618% |
| Taxes | 450/3 | €463 | €3,320 | +€2,857 | +618% |
| Other amounts payable | 47/48 | €116,114 | €124,874 | +€8,759 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,791 | €2,109 | +€318 | +17.8% |
| Other operating charges | 640/8 | €891 | €1,061 | +€170 | +19.1% |
| Gross operating margin | 9900 | -€15,634 | €3,209 | +€18,842 | |
| Operating profit (loss) | 9901 | -€18,315 | €39 | +€18,354 | |
| Financial income | 75/76B | €33 | €33 | +€0 | +0.2% |
| Recurring financial income | 75 | €33 | €33 | +€0 | +0.2% |
| Financial charges | 65/66B | €348 | €60 | -€288 | -82.7% |
| Recurring financial charges | 65 | €59 | €60 | +€2 | +2.7% |
| Non-recurring financial charges | 66B | €290 | - | -€290 | |
| Profit (loss) for the period before taxes | 9903 | -€18,631 | €12 | +€18,643 | |
| Income taxes | 67/77 | €241 | €237 | -€4 | -1.7% |
| Profit (loss) for the period | 9904 | -€18,871 | -€225 | +€18,647 | +98.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,871 | -€225 | +€18,647 | +98.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.