2BIEAU: 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.
2BIEAU
Largest movements
- Receivables within one year +€56,187
up €56,187 (+186.8%), from €30,075 to €86,262
of which Trade receivables: +€56,160
- Tangible fixed assets -€13,003
down €13,003 (-34.8%), from €37,320 to €24,317
of which Furniture and vehicles: -€12,350
- Profit (loss) carried forward +€31,876
up €31,876, from -€29,458 to €2,418
- Other debts +€14,546
up €14,546 (+19.3%), from €75,182 to €89,728
- Current portion of long-term debt -€3,800
no longer reported in 2025 (was €3,800)
- Gross operating margin +€52,967
up €52,967 (+881.3%), from €6,010 to €58,978
- Taxes +€4,327
up €4,327 (+2841.2%), from €152 to €4,479
- Financial charges +€3,144
up €3,144 (+65.2%), from €4,820 to €7,963
- Other operating charges +€1,153
up €1,153 (+228.2%), from €505 to €1,659
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 | €67,658 | €110,861 | +€43,203 | +63.9% |
| Fixed assets | 21/28 | €37,320 | €24,317 | -€13,003 | -34.8% |
| Tangible fixed assets | 22/27 | €37,320 | €24,317 | -€13,003 | -34.8% |
| Plant, machinery and equipment | 23 | €653 | - | -€653 | |
| Furniture and vehicles | 24 | €36,667 | €24,317 | -€12,350 | -33.7% |
| Current assets | 29/58 | €30,338 | €86,544 | +€56,206 | +185.3% |
| Amounts receivable within one year | 40/41 | €30,075 | €86,262 | +€56,187 | +186.8% |
| Trade receivables | 40 | €30,061 | €86,221 | +€56,160 | +186.8% |
| Other amounts receivable | 41 | €15 | €41 | +€27 | +181.4% |
| Cash at bank and in hand | 54/58 | €263 | €282 | +€20 | +7.4% |
| Total equity and liabilities | 10/49 | €67,658 | €110,861 | +€43,203 | +63.9% |
| Equity | 10/15 | -€26,958 | €4,918 | +€31,876 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,458 | €2,418 | +€31,876 | |
| Amounts payable | 17/49 | €94,616 | €105,943 | +€11,327 | +12.0% |
| Amounts payable after more than one year | 17 | €4,264 | €4,264 | = | 0.0% |
| Financial debts | 170/4 | €4,264 | €4,264 | = | 0.0% |
| Amounts payable within one year | 42/48 | €90,351 | €101,679 | +€11,327 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €3,800 | - | -€3,800 | |
| Trade debts | 44 | €1,353 | €1,408 | +€54 | +4.0% |
| Suppliers | 440/4 | €1,353 | €1,408 | +€54 | +4.0% |
| Taxes, remuneration and social security | 45 | €10,016 | €10,543 | +€527 | +5.3% |
| Taxes | 450/3 | €10,016 | €10,543 | +€527 | +5.3% |
| Other amounts payable | 47/48 | €75,182 | €89,728 | +€14,546 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,062 | €13,003 | -€59 | -0.5% |
| Other operating charges | 640/8 | €505 | €1,659 | +€1,153 | +228.2% |
| Gross operating margin | 9900 | €6,010 | €58,978 | +€52,967 | +881.3% |
| Operating profit (loss) | 9901 | -€7,557 | €44,316 | +€51,873 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €4,820 | €7,963 | +€3,144 | +65.2% |
| Recurring financial charges | 65 | €4,820 | €7,963 | +€3,144 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,377 | €36,355 | +€48,732 | |
| Income taxes | 67/77 | €152 | €4,479 | +€4,327 | +2841.2% |
| Profit (loss) for the period | 9904 | -€12,529 | €31,876 | +€44,405 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,529 | €31,876 | +€44,405 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.