2Bro Trading: 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 Trading
Largest movements
- Receivables within one year +€99,701
up €99,701 (+212%), from €46,981 to €146,682
of which Other amounts receivable: +€65,194
- Cash -€53,238
down €53,238 (-38.7%), from €137,531 to €84,293
mainly Receivables within one year (-€99,701) and Accrued charges and deferred income (-€45,500)
- Stocks and contracts +€16,950
up €16,950 (+5.5%), from €306,750 to €323,700
- Tangible fixed assets -€12,251
down €12,251 (-41.8%), from €29,282 to €17,031
of which Furniture and vehicles: -€7,808
- Other debts +€160,900
up €160,900 (+22.1%), from €727,530 to €888,430
- Accrued charges and deferred income -€45,500
down €45,500 (-100%), from €45,500 to €0
- Profit (loss) carried forward -€40,034
down €40,034 (-10.0%), from -€400,733 to -€440,767
- Debts after one year -€35,000
down €35,000 (-100%), from €35,000 to €0
- Advances received +€33,313
new in 2025: €33,313
- Gross operating margin +€35,713
up €35,713 (+45.9%), from €77,883 to €113,596
- Financial charges +€24,240
up €24,240 (+106%), from €22,957 to €47,197
- Staff costs -€3,849
down €3,849 (-4.0%), from €95,864 to €92,015
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 | €532,338 | €582,315 | +€49,977 | +9.4% |
| Fixed assets | 21/28 | €32,837 | €19,401 | -€13,436 | -40.9% |
| Intangible fixed assets | 21 | €3,555 | €2,370 | -€1,185 | -33.3% |
| Tangible fixed assets | 22/27 | €29,282 | €17,031 | -€12,251 | -41.8% |
| Plant, machinery and equipment | 23 | €8,470 | €4,027 | -€4,443 | -52.5% |
| Furniture and vehicles | 24 | €20,812 | €13,005 | -€7,808 | -37.5% |
| Current assets | 29/58 | €499,500 | €562,913 | +€63,413 | +12.7% |
| Stocks and contracts in progress | 3 | €306,750 | €323,700 | +€16,950 | +5.5% |
| Stocks | 30/36 | €306,750 | €323,700 | +€16,950 | +5.5% |
| Amounts receivable within one year | 40/41 | €46,981 | €146,682 | +€99,701 | +212% |
| Trade receivables | 40 | €5,579 | €40,086 | +€34,508 | +619% |
| Other amounts receivable | 41 | €41,402 | €106,596 | +€65,194 | +157% |
| Cash at bank and in hand | 54/58 | €137,531 | €84,293 | -€53,238 | -38.7% |
| Deferred charges and accrued income | 490/1 | €8,238 | €8,238 | = | 0.0% |
| Total equity and liabilities | 10/49 | €532,338 | €582,315 | +€49,977 | +9.4% |
| Equity | 10/15 | -€390,733 | -€430,767 | -€40,034 | -10.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€400,733 | -€440,767 | -€40,034 | -10.0% |
| Amounts payable | 17/49 | €923,071 | €1,013,082 | +€90,011 | +9.8% |
| Amounts payable after more than one year | 17 | €35,000 | €0 | -€35,000 | -100% |
| Other amounts payable | 178/9 | €35,000 | €0 | -€35,000 | -100% |
| Amounts payable within one year | 42/48 | €842,571 | €1,013,082 | +€170,511 | +20.2% |
| Trade debts | 44 | €96,689 | €78,623 | -€18,066 | -18.7% |
| Suppliers | 440/4 | €96,689 | €78,623 | -€18,066 | -18.7% |
| Advances received on contracts in progress | 46 | - | €33,313 | +€33,313 | |
| Taxes, remuneration and social security | 45 | €18,352 | €12,716 | -€5,636 | -30.7% |
| Taxes | 450/3 | €8,196 | €1,411 | -€6,785 | -82.8% |
| Remuneration and social security | 454/9 | €10,156 | €11,305 | +€1,149 | +11.3% |
| Other amounts payable | 47/48 | €727,530 | €888,430 | +€160,900 | +22.1% |
| Accrued charges and deferred income | 492/3 | €45,500 | €0 | -€45,500 | -100% |
| Remuneration, social security and pensions | 62 | €95,864 | €92,015 | -€3,849 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,556 | €13,436 | -€120 | -0.9% |
| Other operating charges | 640/8 | €1,988 | €983 | -€1,005 | -50.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €77,883 | €113,596 | +€35,713 | +45.9% |
| Operating profit (loss) | 9901 | -€33,524 | €7,162 | +€40,686 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +33.3% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +33.3% |
| Financial charges | 65/66B | €22,957 | €47,197 | +€24,240 | +106% |
| Recurring financial charges | 65 | €22,957 | €47,197 | +€24,240 | +106% |
| Profit (loss) for the period before taxes | 9903 | -€56,481 | -€40,034 | +€16,447 | +29.1% |
| Profit (loss) for the period | 9904 | -€56,481 | -€40,034 | +€16,447 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,481 | -€40,034 | +€16,447 | +29.1% |
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 15 October 2026 via checked.be.