2BEe: what changed
Two fiscal 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.
2BEe
Largest movements
- Cash -€18,014
no longer reported in 2025 (was €18,014)
mainly Tax, wage and social debts (-€14,923) and Deferred charges and accrued income (-€14,816)
- Deferred charges and accrued income +€14,816
up €14,816 (+82171.8%), from €18 to €14,834
- Receivables within one year +€11,158
up €11,158 (+12.1%), from €92,301 to €103,459
of which Other amounts receivable: +€32,884
- Current investments +€2,700
up €2,700 (+4.2%), from €63,549 to €66,249
- Reserves +€22,856
up €22,856 (+15.9%), from €143,528 to €166,384
- Tax, wage and social debts -€14,923
down €14,923 (-98.4%), from €15,162 to €238
- Short-term financial debts +€5,363
new in 2025: €5,363
- Gross operating margin +€18,622
up €18,622 (+89.0%), from €20,929 to €39,551
- Taxes +€4,165
up €4,165 (+81.7%), from €5,097 to €9,261
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.
Cash bridge derived
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 | €180,037 | €192,356 | +€12,319 | +6.8% |
| Fixed assets | 21/28 | €5,394 | €7,204 | +€1,810 | +33.5% |
| Tangible fixed assets | 22/27 | €4,569 | €6,379 | +€1,810 | +39.6% |
| Plant, machinery and equipment | 23 | €3,464 | €6,379 | +€2,915 | +84.2% |
| Furniture and vehicles | 24 | €1,106 | - | -€1,106 | |
| Financial fixed assets | 28 | €825 | €825 | = | 0.0% |
| Current assets | 29/58 | €174,643 | €185,152 | +€10,510 | +6.0% |
| Stocks and contracts in progress | 3 | €761 | €611 | -€150 | -19.7% |
| Stocks | 30/36 | €761 | €611 | -€150 | -19.7% |
| Amounts receivable within one year | 40/41 | €92,301 | €103,459 | +€11,158 | +12.1% |
| Trade receivables | 40 | €24,506 | €2,780 | -€21,726 | -88.7% |
| Other amounts receivable | 41 | €67,795 | €100,679 | +€32,884 | +48.5% |
| Current investments | 50/53 | €63,549 | €66,249 | +€2,700 | +4.2% |
| Cash at bank and in hand | 54/58 | €18,014 | - | -€18,014 | |
| Deferred charges and accrued income | 490/1 | €18 | €14,834 | +€14,816 | +82171.8% |
| Total equity and liabilities | 10/49 | €180,037 | €192,356 | +€12,319 | +6.8% |
| Equity | 10/15 | €155,928 | €178,784 | +€22,856 | +14.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €143,528 | €166,384 | +€22,856 | +15.9% |
| Distributable reserves | 133 | €143,528 | €166,384 | +€22,856 | +15.9% |
| Amounts payable | 17/49 | €24,109 | €13,572 | -€10,537 | -43.7% |
| Amounts payable within one year | 42/48 | €24,109 | €13,572 | -€10,537 | -43.7% |
| Current portion of amounts payable after more than one year | 42 | €6,983 | €5,814 | -€1,170 | -16.8% |
| Financial debts | 43 | - | €5,363 | +€5,363 | |
| Credit institutions | 430/8 | - | €5,363 | +€5,363 | |
| Trade debts | 44 | €1,964 | €2,158 | +€194 | +9.9% |
| Suppliers | 440/4 | €1,964 | €2,158 | +€194 | +9.9% |
| Taxes, remuneration and social security | 45 | €15,162 | €238 | -€14,923 | -98.4% |
| Taxes | 450/3 | €15,162 | €238 | -€14,923 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,190 | €4,021 | -€169 | -4.0% |
| Other operating charges | 640/8 | €1,035 | €1,111 | +€76 | +7.4% |
| Non-recurring operating charges | 66A | - | €347 | +€347 | |
| Gross operating margin | 9900 | €20,929 | €39,551 | +€18,622 | +89.0% |
| Operating profit (loss) | 9901 | €15,703 | €34,071 | +€18,368 | +117.0% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €2,302 | €1,961 | -€342 | -14.8% |
| Recurring financial charges | 65 | €2,302 | €1,961 | -€342 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €13,401 | €32,118 | +€18,717 | +139.7% |
| Income taxes | 67/77 | €5,097 | €9,261 | +€4,165 | +81.7% |
| Profit (loss) for the period | 9904 | €8,304 | €22,856 | +€14,552 | +175.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,304 | €22,856 | +€14,552 | +175.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.