2Be.Sure2: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
2Be.Sure2
Largest movements
- Cash +€30,762
up €30,762 (+69.4%), from €44,334 to €75,096
mainly Net result for the year (+€20,981) and Depreciation (+€12,962)
- Tangible fixed assets -€12,962
down €12,962 (-4.0%), from €326,376 to €313,414
of which Land and buildings: -€8,000
- Reserves +€12,500
up €12,500 (+35.7%), from €35,000 to €47,500
- Debts after one year -€10,385
down €10,385 (-3.4%), from €306,406 to €296,021
- Profit (loss) carried forward +€4,481
up €4,481, from -€4,185 to €296
- Other debts +€4,000
up €4,000, from €0 to €4,000
- Tax, wage and social debts +€3,982
up €3,982 (+107%), from €3,729 to €7,711
of which Taxes: +€3,968
- Depreciation -€34,646
down €34,646 (-72.8%), from €47,608 to €12,962
- Taxes +€4,487
up €4,487, from €0 to €4,487
- Gross operating margin -€2,612
down €2,612 (-5.1%), from €51,474 to €48,862
- Financial income -€2,548
down €2,548 (-99.8%), from €2,552 to €4
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €373,406 | €389,316 | +€15,910 | +4.3% |
| Fixed assets | 21/28 | €326,376 | €313,414 | -€12,962 | -4.0% |
| Tangible fixed assets | 22/27 | €326,376 | €313,414 | -€12,962 | -4.0% |
| Land and buildings | 22 | €315,519 | €307,519 | -€8,000 | -2.5% |
| Furniture and vehicles | 24 | €9,727 | €5,840 | -€3,887 | -40.0% |
| Other tangible fixed assets | 26 | €1,130 | €54 | -€1,075 | -95.2% |
| Current assets | 29/58 | €47,030 | €75,902 | +€28,873 | +61.4% |
| Amounts receivable within one year | 40/41 | €250 | €807 | +€557 | +223% |
| Trade receivables | 40 | - | €557 | +€557 | |
| Other amounts receivable | 41 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,334 | €75,096 | +€30,762 | +69.4% |
| Deferred charges and accrued income | 490/1 | €2,446 | €0 | -€2,446 | -100% |
| Total equity and liabilities | 10/49 | €373,406 | €389,316 | +€15,910 | +4.3% |
| Equity | 10/15 | €49,415 | €66,396 | +€16,981 | +34.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,000 | €47,500 | +€12,500 | +35.7% |
| Distributable reserves | 133 | €35,000 | €47,500 | +€12,500 | +35.7% |
| Profit (loss) carried forward | 14 | -€4,185 | €296 | +€4,481 | |
| Amounts payable | 17/49 | €323,990 | €322,920 | -€1,070 | -0.3% |
| Amounts payable after more than one year | 17 | €306,406 | €296,021 | -€10,385 | -3.4% |
| Financial debts | 170/4 | €306,406 | €296,021 | -€10,385 | -3.4% |
| Amounts payable within one year | 42/48 | €17,584 | €26,899 | +€9,315 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €13,329 | €13,814 | +€485 | +3.6% |
| Trade debts | 44 | €526 | €1,374 | +€848 | +161% |
| Suppliers | 440/4 | €526 | €1,374 | +€848 | +161% |
| Taxes, remuneration and social security | 45 | €3,729 | €7,711 | +€3,982 | +107% |
| Taxes | 450/3 | €1,659 | €5,627 | +€3,968 | +239% |
| Remuneration and social security | 454/9 | €2,070 | €2,084 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €0 | €4,000 | +€4,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,608 | €12,962 | -€34,646 | -72.8% |
| Other operating charges | 640/8 | €1,465 | €1,503 | +€37 | +2.6% |
| Gross operating margin | 9900 | €51,474 | €48,862 | -€2,612 | -5.1% |
| Operating profit (loss) | 9901 | €2,401 | €34,397 | +€31,997 | +1,333% |
| Financial income | 75/76B | €2,552 | €4 | -€2,548 | -99.8% |
| Recurring financial income | 75 | €2,552 | €4 | -€2,548 | -99.8% |
| Financial charges | 65/66B | €9,247 | €8,934 | -€313 | -3.4% |
| Recurring financial charges | 65 | €9,247 | €8,934 | -€313 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,294 | €25,468 | +€29,762 | |
| Income taxes | 67/77 | €0 | €4,487 | +€4,487 | |
| Profit (loss) for the period | 9904 | -€4,294 | €20,981 | +€25,274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,294 | €20,981 | +€25,274 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.