2BKC: 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.
2BKC
Largest movements
- Stocks and contracts +€39,649
up €39,649 (+2.7%), from €1.5m to €1.5m
- Other debts +€45,100
up €45,100 (+8.9%), from €508,200 to €553,300
- Trade debts +€26,156
up €26,156, from €0 to €26,156
- Profit (loss) carried forward -€21,968
down €21,968 (-22.6%), from -€97,071 to -€119,039
- Financial charges -€17,010
down €17,010 (-30.8%), from €55,241 to €38,230
- Other operating charges +€4,428
up €4,428, from €0 to €4,428
- Gross operating margin +€1,407
up €1,407 (+7.3%), from €19,284 to €20,690
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 | €1,458,256 | €1,497,705 | +€39,449 | +2.7% |
| Current assets | 29/58 | €1,458,256 | €1,497,705 | +€39,449 | +2.7% |
| Stocks and contracts in progress | 3 | €1,454,308 | €1,493,957 | +€39,649 | +2.7% |
| Stocks | 30/36 | €1,454,308 | €1,493,957 | +€39,649 | +2.7% |
| Amounts receivable within one year | 40/41 | €1,847 | €0 | -€1,847 | -100.0% |
| Other amounts receivable | 41 | €1,847 | €0 | -€1,847 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,101 | €3,748 | +€1,647 | +78.4% |
| Total equity and liabilities | 10/49 | €1,458,256 | €1,497,705 | +€39,449 | +2.7% |
| Equity | 10/15 | -€47,071 | -€69,039 | -€21,968 | -46.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,071 | -€119,039 | -€21,968 | -22.6% |
| Amounts payable | 17/49 | €1,505,327 | €1,566,745 | +€61,418 | +4.1% |
| Amounts payable after more than one year | 17 | €953,700 | €953,700 | = | 0.0% |
| Financial debts | 170/4 | €952,700 | €952,700 | = | 0.0% |
| Other amounts payable | 178/9 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €551,627 | €613,045 | +€61,418 | +11.1% |
| Financial debts | 43 | €9,838 | €0 | -€9,838 | -100.0% |
| Credit institutions | 430/8 | €9,838 | €0 | -€9,838 | -100.0% |
| Trade debts | 44 | €0 | €26,156 | +€26,156 | |
| Suppliers | 440/4 | €0 | €26,156 | +€26,156 | |
| Taxes, remuneration and social security | 45 | €33,589 | €33,589 | = | 0.0% |
| Remuneration and social security | 454/9 | €33,589 | €33,589 | = | 0.0% |
| Other amounts payable | 47/48 | €508,200 | €553,300 | +€45,100 | +8.9% |
| Other operating charges | 640/8 | €0 | €4,428 | +€4,428 | |
| Gross operating margin | 9900 | €19,284 | €20,690 | +€1,407 | +7.3% |
| Operating profit (loss) | 9901 | €19,284 | €16,262 | -€3,022 | -15.7% |
| Financial charges | 65/66B | €55,241 | €38,230 | -€17,010 | -30.8% |
| Recurring financial charges | 65 | €55,241 | €38,230 | -€17,010 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | -€35,957 | -€21,968 | +€13,989 | +38.9% |
| Profit (loss) for the period | 9904 | -€35,957 | -€21,968 | +€13,989 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,957 | -€21,968 | +€13,989 | +38.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.