2BeWinner Group: 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.
2BeWinner Group
Largest movements
- Receivables within one year +€74,853
up €74,853 (+6997.9%), from €1,070 to €75,923
of which Trade receivables: +€67,511
- Stocks and contracts +€9,294
new in 2025: €9,294
- Cash -€6,171
down €6,171 (-89.3%), from €6,913 to €741
mainly Receivables within one year (-€74,853) and Accrued charges and deferred income (-€9,366)
- Trade debts +€25,757
up €25,757 (+422.1%), from €6,103 to €31,859
of which Suppliers: +€18,775
- Profit (loss) carried forward +€23,921
no longer reported in 2025 (was -€23,921)
- Current portion of long-term debt +€18,750
new in 2025: €18,750
- Reserves +€10,457
new in 2025: €10,457
- Accrued charges and deferred income -€9,366
down €9,366 (-47.1%), from €19,885 to €10,519
- Gross operating margin +€64,933
up €64,933, from -€19,828 to €45,106
- Taxes +€7,060
up €7,060 (+3730.5%), from €189 to €7,250
- Financial charges +€2,694
up €2,694 (+7175.3%), from €38 to €2,732
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 | €7,982 | €85,958 | +€77,976 | +976.9% |
| Current assets | 29/58 | €7,982 | €85,958 | +€77,976 | +976.9% |
| Stocks and contracts in progress | 3 | - | €9,294 | +€9,294 | |
| Stocks | 30/36 | - | €9,294 | +€9,294 | |
| Amounts receivable within one year | 40/41 | €1,070 | €75,923 | +€74,853 | +6997.9% |
| Trade receivables | 40 | €700 | €68,211 | +€67,511 | +9644.5% |
| Other amounts receivable | 41 | €370 | €7,712 | +€7,342 | +1986.2% |
| Cash at bank and in hand | 54/58 | €6,913 | €741 | -€6,171 | -89.3% |
| Total equity and liabilities | 10/49 | €7,982 | €85,958 | +€77,976 | +976.9% |
| Equity | 10/15 | -€22,421 | €11,957 | +€34,379 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €10,457 | +€10,457 | |
| Distributable reserves | 133 | - | €10,457 | +€10,457 | |
| Profit (loss) carried forward | 14 | -€23,921 | - | +€23,921 | |
| Amounts payable | 17/49 | €30,403 | €74,001 | +€43,597 | +143.4% |
| Amounts payable within one year | 42/48 | €10,518 | €63,482 | +€52,964 | +503.6% |
| Current portion of amounts payable after more than one year | 42 | - | €18,750 | +€18,750 | |
| Trade debts | 44 | €6,103 | €31,859 | +€25,757 | +422.1% |
| Suppliers | 440/4 | €6,103 | €24,877 | +€18,775 | +307.6% |
| Bills of exchange payable | 441 | - | €6,982 | +€6,982 | |
| Taxes, remuneration and social security | 45 | €994 | €10,055 | +€9,061 | +911.2% |
| Taxes | 450/3 | €994 | €10,055 | +€9,061 | +911.2% |
| Other amounts payable | 47/48 | €3,421 | €2,817 | -€604 | -17.7% |
| Accrued charges and deferred income | 492/3 | €19,885 | €10,519 | -€9,366 | -47.1% |
| Other operating charges | 640/8 | €682 | €769 | +€87 | +12.7% |
| Gross operating margin | 9900 | -€19,828 | €45,106 | +€64,933 | |
| Operating profit (loss) | 9901 | -€20,510 | €44,337 | +€64,847 | |
| Financial income | 75/76B | €6 | €23 | +€18 | +324.7% |
| Recurring financial income | 75 | €6 | €23 | +€18 | +324.7% |
| Financial charges | 65/66B | €38 | €2,732 | +€2,694 | +7175.3% |
| Recurring financial charges | 65 | €38 | €2,732 | +€2,694 | +7175.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,542 | €41,628 | +€62,170 | |
| Income taxes | 67/77 | €189 | €7,250 | +€7,060 | +3730.5% |
| Profit (loss) for the period | 9904 | -€20,731 | €34,379 | +€55,110 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,731 | €34,379 | +€55,110 |
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 10 October 2026 via checked.be.