2BKD 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.
2BKD Group
Largest movements
- Cash -€1,639
down €1,639 (-11.1%), from €14,748 to €13,109
mainly Net result for the year (-€3,092) and Receivables within one year (-€299)
- Profit (loss) carried forward -€3,092
down €3,092 (-231%), from -€1,337 to -€4,429
- Trade debts +€1,752
up €1,752 (+43.6%), from €4,017 to €5,769
- Write-downs -€21,715
no longer reported in 2025 (was €21,715)
- Other operating charges -€385
down €385 (-64.2%), from €600 to €215
- Gross operating margin -€238
down €238 (-9.9%), from -€2,416 to -€2,654
- Financial charges +€75
up €75 (+50.2%), from €148 to €223
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 | €49,649 | €48,309 | -€1,340 | -2.7% |
| Current assets | 29/58 | €49,649 | €48,309 | -€1,340 | -2.7% |
| Amounts receivable within one year | 40/41 | €34,901 | €35,201 | +€299 | +0.9% |
| Trade receivables | 40 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 41 | €9,901 | €10,201 | +€299 | +3.0% |
| Cash at bank and in hand | 54/58 | €14,748 | €13,109 | -€1,639 | -11.1% |
| Total equity and liabilities | 10/49 | €49,649 | €48,309 | -€1,340 | -2.7% |
| Equity | 10/15 | €32,425 | €29,333 | -€3,092 | -9.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,762 | €13,762 | = | 0.0% |
| Distributable reserves | 133 | €13,762 | €13,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,337 | -€4,429 | -€3,092 | -231% |
| Amounts payable | 17/49 | €17,224 | €18,976 | +€1,752 | +10.2% |
| Amounts payable within one year | 42/48 | €17,224 | €18,976 | +€1,752 | +10.2% |
| Trade debts | 44 | €4,017 | €5,769 | +€1,752 | +43.6% |
| Suppliers | 440/4 | €4,017 | €5,769 | +€1,752 | +43.6% |
| Taxes, remuneration and social security | 45 | €364 | €364 | = | 0.0% |
| Taxes | 450/3 | €364 | €364 | = | 0.0% |
| Other amounts payable | 47/48 | €12,843 | €12,843 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,715 | - | -€21,715 | |
| Other operating charges | 640/8 | €600 | €215 | -€385 | -64.2% |
| Gross operating margin | 9900 | -€2,416 | -€2,654 | -€238 | -9.9% |
| Operating profit (loss) | 9901 | -€24,731 | -€2,869 | +€21,862 | +88.4% |
| Financial charges | 65/66B | €148 | €223 | +€75 | +50.2% |
| Recurring financial charges | 65 | €148 | €223 | +€75 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,879 | -€3,092 | +€21,787 | +87.6% |
| Profit (loss) for the period | 9904 | -€24,879 | -€3,092 | +€21,787 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,879 | -€3,092 | +€21,787 | +87.6% |
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.