2BESURE: 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.
2BESURE
Largest movements
- Receivables within one year -€114,294
down €114,294 (-48.3%), from €236,755 to €122,461
of which Other amounts receivable: -€110,000
- Intangible fixed assets -€70,534
down €70,534 (-29.3%), from €241,044 to €170,510
- Cash +€57,134
up €57,134 (+46.5%), from €122,983 to €180,117
mainly Receivables within one year (+€114,294) and Depreciation (+€99,957)
- Tangible fixed assets -€44,315
down €44,315 (-11.6%), from €380,848 to €336,533
of which Furniture and vehicles: -€28,874
- Deferred charges and accrued income +€10,000
new in 2025: €10,000
- Other debts -€65,025
down €65,025 (-86.7%), from €75,000 to €9,975
- Debts after one year -€61,540
down €61,540 (-30.2%), from €203,697 to €142,157
- Current portion of long-term debt -€25,057
down €25,057 (-36.2%), from €69,217 to €44,160
- Accrued charges and deferred income -€13,991
down €13,991 (-32.8%), from €42,594 to €28,603
- Staff costs +€37,428
up €37,428 (+35.5%), from €105,443 to €142,871
- Other operating charges +€17,175
up €17,175 (+420.1%), from €4,088 to €21,263
- Depreciation +€12,334
up €12,334 (+14.1%), from €87,622 to €99,957
- Gross operating margin -€11,316
down €11,316 (-3.9%), from €287,946 to €276,630
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 | €981,779 | €819,770 | -€162,009 | -16.5% |
| Fixed assets | 21/28 | €622,041 | €507,192 | -€114,849 | -18.5% |
| Intangible fixed assets | 21 | €241,044 | €170,510 | -€70,534 | -29.3% |
| Tangible fixed assets | 22/27 | €380,848 | €336,533 | -€44,315 | -11.6% |
| Land and buildings | 22 | €351,824 | €331,319 | -€20,506 | -5.8% |
| Plant, machinery and equipment | 23 | - | €5,065 | +€5,065 | |
| Furniture and vehicles | 24 | €29,024 | €150 | -€28,874 | -99.5% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €359,738 | €312,577 | -€47,160 | -13.1% |
| Amounts receivable within one year | 40/41 | €236,755 | €122,461 | -€114,294 | -48.3% |
| Trade receivables | 40 | €126,755 | €122,461 | -€4,294 | -3.4% |
| Other amounts receivable | 41 | €110,000 | €0 | -€110,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €122,983 | €180,117 | +€57,134 | +46.5% |
| Deferred charges and accrued income | 490/1 | - | €10,000 | +€10,000 | |
| Total equity and liabilities | 10/49 | €981,779 | €819,770 | -€162,009 | -16.5% |
| Equity | 10/15 | €575,623 | €577,402 | +€1,778 | +0.3% |
| Contributions | 10/11 | €548,600 | €548,600 | = | 0.0% |
| Reserves | 13 | €27,023 | €28,802 | +€1,778 | +6.6% |
| Distributable reserves | 133 | €27,023 | €28,802 | +€1,778 | +6.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €406,155 | €242,368 | -€163,787 | -40.3% |
| Amounts payable after more than one year | 17 | €203,697 | €142,157 | -€61,540 | -30.2% |
| Financial debts | 170/4 | €203,697 | €142,157 | -€61,540 | -30.2% |
| Amounts payable within one year | 42/48 | €159,864 | €71,608 | -€88,256 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | €69,217 | €44,160 | -€25,057 | -36.2% |
| Trade debts | 44 | €9,673 | €9,740 | +€67 | +0.7% |
| Suppliers | 440/4 | €9,673 | €9,740 | +€67 | +0.7% |
| Taxes, remuneration and social security | 45 | €5,974 | €7,733 | +€1,758 | +29.4% |
| Taxes | 450/3 | €5,974 | €7,733 | +€1,758 | +29.4% |
| Other amounts payable | 47/48 | €75,000 | €9,975 | -€65,025 | -86.7% |
| Accrued charges and deferred income | 492/3 | €42,594 | €28,603 | -€13,991 | -32.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €105,443 | €142,871 | +€37,428 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,622 | €99,957 | +€12,334 | +14.1% |
| Other operating charges | 640/8 | €4,088 | €21,263 | +€17,175 | +420.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €287,946 | €276,630 | -€11,316 | -3.9% |
| Operating profit (loss) | 9901 | €90,793 | €12,539 | -€78,253 | -86.2% |
| Financial income | 75/76B | €1,560 | €1,491 | -€69 | -4.4% |
| Recurring financial income | 75 | €1,560 | €1,491 | -€69 | -4.4% |
| Financial charges | 65/66B | €5,501 | €4,519 | -€981 | -17.8% |
| Recurring financial charges | 65 | €5,501 | €4,519 | -€981 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €86,852 | €9,511 | -€77,341 | -89.0% |
| Income taxes | 67/77 | €5,974 | €7,733 | +€1,758 | +29.4% |
| Profit (loss) for the period | 9904 | €80,878 | €1,778 | -€79,099 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €80,878 | €1,778 | -€79,099 | -97.8% |
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 11 October 2026 via checked.be.