2BRO'S: 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.
2BRO'S
Largest movements
- Cash +€9,647
up €9,647 (+18.5%), from €52,230 to €61,877
mainly Net result for the year (+€8,423) and Other debts (+€5,163)
- Receivables within one year +€1,573
up €1,573 (+17.9%), from €8,789 to €10,362
of which Other amounts receivable: +€2,791
- Stocks and contracts -€1,135
down €1,135 (-6.0%), from €18,755 to €17,620
- Reserves +€7,000
up €7,000 (+29.3%), from €23,860 to €30,860
of which Distributable reserves: +€7,000
- Other debts +€5,163
up €5,163 (+58.2%), from €8,865 to €14,028
- Trade debts -€2,149
down €2,149 (-29.9%), from €7,190 to €5,041
- Tax, wage and social debts -€1,454
down €1,454 (-10.2%), from €14,246 to €12,792
of which Remuneration and social security: -€2,825
- Profit (loss) carried forward +€1,423
up €1,423 (+7.1%), from €20,015 to €21,438
- Purchases and services +€329,676
new in 2025: €329,676
- Other operating charges -€4,126
down €4,126 (-72.4%), from €5,698 to €1,572
- Taxes +€2,114
up €2,114 (+43.9%), from €4,819 to €6,933
- Financial charges +€1,010
up €1,010 (+46.8%), from €2,157 to €3,168
- Financial income -€272
no longer reported in 2025 (was €272)
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 | €80,773 | €90,359 | +€9,586 | +11.9% |
| Fixed assets | 21/28 | €1,000 | €500 | -€500 | -50.0% |
| Intangible fixed assets | 21 | €1,000 | €500 | -€500 | -50.0% |
| Current assets | 29/58 | €79,773 | €89,859 | +€10,086 | +12.6% |
| Stocks and contracts in progress | 3 | €18,755 | €17,620 | -€1,135 | -6.0% |
| Stocks | 30/36 | €18,755 | €17,620 | -€1,135 | -6.0% |
| Amounts receivable within one year | 40/41 | €8,789 | €10,362 | +€1,573 | +17.9% |
| Trade receivables | 40 | €1,218 | - | -€1,218 | |
| Other amounts receivable | 41 | €7,571 | €10,362 | +€2,791 | +36.9% |
| Cash at bank and in hand | 54/58 | €52,230 | €61,877 | +€9,647 | +18.5% |
| Total equity and liabilities | 10/49 | €80,773 | €90,359 | +€9,586 | +11.9% |
| Equity | 10/15 | €50,075 | €58,498 | +€8,423 | +16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,860 | €30,860 | +€7,000 | +29.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €22,000 | €29,000 | +€7,000 | +31.8% |
| Profit (loss) carried forward | 14 | €20,015 | €21,438 | +€1,423 | +7.1% |
| Amounts payable | 17/49 | €30,698 | €31,861 | +€1,163 | +3.8% |
| Amounts payable within one year | 42/48 | €30,698 | €31,861 | +€1,163 | +3.8% |
| Financial debts | 43 | €397 | - | -€397 | |
| Credit institutions | 430/8 | €397 | - | -€397 | |
| Trade debts | 44 | €7,190 | €5,041 | -€2,149 | -29.9% |
| Suppliers | 440/4 | €7,190 | €5,041 | -€2,149 | -29.9% |
| Taxes, remuneration and social security | 45 | €14,246 | €12,792 | -€1,454 | -10.2% |
| Taxes | 450/3 | €10,683 | €12,054 | +€1,371 | +12.8% |
| Remuneration and social security | 454/9 | €3,563 | €738 | -€2,825 | -79.3% |
| Other amounts payable | 47/48 | €8,865 | €14,028 | +€5,163 | +58.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €329,676 | +€329,676 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €5,698 | €1,572 | -€4,126 | -72.4% |
| Gross operating margin | 9900 | €20,692 | €20,596 | -€97 | -0.5% |
| Operating profit (loss) | 9901 | €14,494 | €18,523 | +€4,029 | +27.8% |
| Financial income | 75/76B | €272 | - | -€272 | |
| Recurring financial income | 75 | €272 | - | -€272 | |
| Financial charges | 65/66B | €2,157 | €3,168 | +€1,010 | +46.8% |
| Recurring financial charges | 65 | €2,157 | €3,168 | +€1,010 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €12,609 | €15,356 | +€2,747 | +21.8% |
| Income taxes | 67/77 | €4,819 | €6,933 | +€2,114 | +43.9% |
| Profit (loss) for the period | 9904 | €7,790 | €8,423 | +€633 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,790 | €8,423 | +€633 | +8.1% |
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 18 October 2026 via checked.be.