2BePlus Business Strategy: 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.
2BePlus Business Strategy
Largest movements
- Cash -€19,975
down €19,975 (-33.0%), from €60,558 to €40,584
mainly Net result for the year (-€27,803)
- Profit (loss) carried forward -€27,803
down €27,803 (-9.7%), from €286,087 to €258,284
- Tax, wage and social debts +€3,847
up €3,847 (+1,924%), from €200 to €4,047
of which Taxes: +€3,847
- Other operating charges -€8,477
down €8,477 (-78.0%), from €10,864 to €2,387
- Gross operating margin -€7,833
down €7,833 (-45.0%), from -€17,418 to -€25,251
- Financial charges -€5,771
down €5,771 (-97.2%), from €5,935 to €165
- Taxes -€1,078
down €1,078 (-100%), from €1,078 to €0
- Depreciation -€1,019
down €1,019 (-100%), from €1,019 to €0
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 | €301,821 | €279,185 | -€22,636 | -7.5% |
| Fixed assets | 21/28 | €239,160 | €237,786 | -€1,374 | -0.6% |
| Tangible fixed assets | 22/27 | €1,374 | €0 | -€1,374 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,374 | €0 | -€1,374 | -100% |
| Financial fixed assets | 28 | €237,786 | €237,786 | = | 0.0% |
| Current assets | 29/58 | €62,661 | €41,399 | -€21,262 | -33.9% |
| Amounts receivable within one year | 40/41 | €1,211 | €340 | -€872 | -72.0% |
| Trade receivables | 40 | €340 | €340 | = | 0.0% |
| Other amounts receivable | 41 | €872 | €0 | -€872 | -100% |
| Cash at bank and in hand | 54/58 | €60,558 | €40,584 | -€19,975 | -33.0% |
| Deferred charges and accrued income | 490/1 | €892 | €475 | -€416 | -46.7% |
| Total equity and liabilities | 10/49 | €301,821 | €279,185 | -€22,636 | -7.5% |
| Equity | 10/15 | €294,147 | €266,344 | -€27,803 | -9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,087 | €258,284 | -€27,803 | -9.7% |
| Amounts payable | 17/49 | €7,674 | €12,841 | +€5,167 | +67.3% |
| Amounts payable within one year | 42/48 | €7,674 | €12,841 | +€5,167 | +67.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €335 | €1,543 | +€1,208 | +360% |
| Suppliers | 440/4 | €335 | €1,543 | +€1,208 | +360% |
| Taxes, remuneration and social security | 45 | €200 | €4,047 | +€3,847 | +1,924% |
| Taxes | 450/3 | €200 | €4,047 | +€3,847 | +1,924% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,139 | €7,251 | +€112 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,019 | €0 | -€1,019 | -100% |
| Other operating charges | 640/8 | €10,864 | €2,387 | -€8,477 | -78.0% |
| Gross operating margin | 9900 | -€17,418 | -€25,251 | -€7,833 | -45.0% |
| Operating profit (loss) | 9901 | -€29,301 | -€27,638 | +€1,662 | +5.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €5,935 | €165 | -€5,771 | -97.2% |
| Recurring financial charges | 65 | €5,935 | €165 | -€5,771 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | -€35,236 | -€27,803 | +€7,433 | +21.1% |
| Income taxes | 67/77 | €1,078 | €0 | -€1,078 | -100% |
| Profit (loss) for the period | 9904 | -€36,314 | -€27,803 | +€8,511 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,314 | -€27,803 | +€8,511 | +23.4% |
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 29 October 2026 via checked.be.