2BIM: 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.
2BIM
Largest movements
- Receivables within one year +€51,012
up €51,012 (+64.2%), from €79,404 to €130,416
of which Trade receivables: +€53,603
- Cash +€26,012
up €26,012 (+103%), from €25,191 to €51,203
mainly Net result for the year (+€51,581) and Debts after one year (+€22,923)
- Tangible fixed assets -€3,748
down €3,748 (-36.4%), from €10,310 to €6,562
of which Furniture and vehicles: -€3,360
- Profit (loss) carried forward +€51,581
up €51,581, from -€40,040 to €11,541
- Debts after one year +€22,923
new in 2025: €22,923
- Trade debts -€12,385
down €12,385 (-8.4%), from €148,084 to €135,699
- Current portion of long-term debt +€7,077
new in 2025: €7,077
- Tax, wage and social debts +€4,375
up €4,375 (+84.3%), from €5,191 to €9,566
of which Taxes: +€4,375
- Staff costs -€56,994
down €56,994 (-97.4%), from €58,506 to €1,512
- Gross operating margin -€45,367
down €45,367 (-42.3%), from €107,172 to €61,805
- Depreciation -€19,285
down €19,285 (-72.3%), from €26,675 to €7,390
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 | €121,679 | €195,249 | +€73,570 | +60.5% |
| Fixed assets | 21/28 | €17,084 | €13,336 | -€3,748 | -21.9% |
| Tangible fixed assets | 22/27 | €10,310 | €6,562 | -€3,748 | -36.4% |
| Plant, machinery and equipment | 23 | €3,082 | €2,694 | -€388 | -12.6% |
| Furniture and vehicles | 24 | €7,228 | €3,868 | -€3,360 | -46.5% |
| Financial fixed assets | 28 | €6,774 | €6,774 | = | 0.0% |
| Current assets | 29/58 | €104,595 | €181,913 | +€77,318 | +73.9% |
| Amounts receivable within one year | 40/41 | €79,404 | €130,416 | +€51,012 | +64.2% |
| Trade receivables | 40 | €76,812 | €130,416 | +€53,603 | +69.8% |
| Other amounts receivable | 41 | €2,592 | - | -€2,592 | |
| Cash at bank and in hand | 54/58 | €25,191 | €51,203 | +€26,012 | +103% |
| Deferred charges and accrued income | 490/1 | - | €294 | +€294 | |
| Total equity and liabilities | 10/49 | €121,679 | €195,249 | +€73,570 | +60.5% |
| Equity | 10/15 | -€31,980 | €19,601 | +€51,581 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,040 | €11,541 | +€51,581 | |
| Amounts payable | 17/49 | €153,659 | €175,648 | +€21,990 | +14.3% |
| Amounts payable after more than one year | 17 | - | €22,923 | +€22,923 | |
| Financial debts | 170/4 | - | €22,923 | +€22,923 | |
| Amounts payable within one year | 42/48 | €153,659 | €152,726 | -€933 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | - | €7,077 | +€7,077 | |
| Trade debts | 44 | €148,084 | €135,699 | -€12,385 | -8.4% |
| Suppliers | 440/4 | €148,084 | €135,699 | -€12,385 | -8.4% |
| Advances received on contracts in progress | 46 | €383 | €383 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,191 | €9,566 | +€4,375 | +84.3% |
| Taxes | 450/3 | €174 | €4,549 | +€4,375 | +2,508% |
| Remuneration and social security | 454/9 | €5,017 | €5,017 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €58,506 | €1,512 | -€56,994 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,675 | €7,390 | -€19,285 | -72.3% |
| Other operating charges | 640/8 | €562 | €519 | -€42 | -7.5% |
| Gross operating margin | 9900 | €107,172 | €61,805 | -€45,367 | -42.3% |
| Operating profit (loss) | 9901 | €21,430 | €52,384 | +€30,954 | +144% |
| Financial charges | 65/66B | €1,132 | €804 | -€328 | -29.0% |
| Recurring financial charges | 65 | €1,132 | €804 | -€328 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €20,299 | €51,581 | +€31,282 | +154% |
| Income taxes | 67/77 | €174 | - | -€174 | |
| Profit (loss) for the period | 9904 | €20,124 | €51,581 | +€31,456 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €20,124 | €51,581 | +€31,456 | +156% |
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 14 October 2026 via checked.be.