2BS-GROUP: 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.
2BS-GROUP
Largest movements
- Tangible fixed assets -€20,527
down €20,527 (-6.8%), from €301,130 to €280,603
of which Land and buildings: -€20,330
- Debts after one year -€31,424
down €31,424 (-58.5%), from €53,745 to €22,321
- Reserves +€15,397
up €15,397 (+7.0%), from €220,967 to €236,364
of which Distributable reserves: +€15,397
- Gross operating margin +€1,898
up €1,898 (+4.4%), from €43,598 to €45,496
- Taxes +€529
up €529 (+10.7%), from €4,947 to €5,476
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €326,527 | €310,133 | -€16,394 | -5.0% |
| Fixed assets | 21/28 | €301,130 | €280,603 | -€20,527 | -6.8% |
| Tangible fixed assets | 22/27 | €301,130 | €280,603 | -€20,527 | -6.8% |
| Land and buildings | 22 | €300,290 | €279,960 | -€20,330 | -6.8% |
| Plant, machinery and equipment | 23 | €106 | €0 | -€106 | -100.0% |
| Furniture and vehicles | 24 | €735 | €643 | -€92 | -12.5% |
| Current assets | 29/58 | €25,396 | €29,529 | +€4,133 | +16.3% |
| Amounts receivable within one year | 40/41 | €8,735 | €9,953 | +€1,218 | +13.9% |
| Trade receivables | 40 | €7,552 | €7,885 | +€333 | +4.4% |
| Other amounts receivable | 41 | €1,183 | €2,068 | +€886 | +74.9% |
| Cash at bank and in hand | 54/58 | €16,443 | €19,366 | +€2,923 | +17.8% |
| Deferred charges and accrued income | 490/1 | €218 | €210 | -€8 | -3.8% |
| Total equity and liabilities | 10/49 | €326,527 | €310,133 | -€16,394 | -5.0% |
| Equity | 10/15 | €239,567 | €254,964 | +€15,397 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220,967 | €236,364 | +€15,397 | +7.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €2,782 | €2,782 | = | 0.0% |
| Distributable reserves | 133 | €218,186 | €233,582 | +€15,397 | +7.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €86,959 | €55,169 | -€31,791 | -36.6% |
| Amounts payable after more than one year | 17 | €53,745 | €22,321 | -€31,424 | -58.5% |
| Financial debts | 170/4 | €53,745 | €22,321 | -€31,424 | -58.5% |
| Amounts payable within one year | 42/48 | €33,214 | €32,848 | -€367 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €30,984 | €31,424 | +€439 | +1.4% |
| Trade debts | 44 | €1,030 | €0 | -€1,030 | -100.0% |
| Suppliers | 440/4 | €1,030 | €0 | -€1,030 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,200 | €1,424 | +€223 | +18.6% |
| Taxes | 450/3 | €1,200 | €1,424 | +€223 | +18.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,527 | €20,527 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,545 | €2,632 | +€87 | +3.4% |
| Gross operating margin | 9900 | €43,598 | €45,496 | +€1,898 | +4.4% |
| Operating profit (loss) | 9901 | €20,526 | €22,337 | +€1,811 | +8.8% |
| Financial income | 75/76B | €7 | €6 | -€1 | -14.9% |
| Recurring financial income | 75 | €7 | €6 | -€1 | -14.9% |
| Financial charges | 65/66B | €1,855 | €1,470 | -€385 | -20.8% |
| Recurring financial charges | 65 | €1,855 | €1,470 | -€385 | -20.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €18,679 | €20,873 | +€2,195 | +11.7% |
| Income taxes | 67/77 | €4,947 | €5,476 | +€529 | +10.7% |
| Profit (loss) for the period | 9904 | €13,731 | €15,397 | +€1,665 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,731 | €15,397 | +€1,665 | +12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.