2CC67: 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.
2CC67
Largest movements
- Cash -€344,988
down €344,988 (-80.3%), from €429,857 to €84,869
mainly Trade debts (-€407,397) and Net result for the year (-€265,097)
- Receivables within one year -€234,548
down €234,548 (-50.1%), from €467,868 to €233,320
of which Trade receivables: -€239,733
- Tangible fixed assets -€120,489
down €120,489 (-23.5%), from €513,126 to €392,637
of which Other tangible fixed assets: -€121,396
- Stocks and contracts -€109,072
down €109,072 (-15.9%), from €685,468 to €576,396
- Trade debts -€407,397
down €407,397 (-33.0%), from €1.2m to €825,279
- Profit (loss) carried forward -€265,097
down €265,097 (-314.2%), from -€84,372 to -€349,468
- Debts after one year -€111,407
down €111,407 (-41.3%), from €269,868 to €158,460
of which Financial debts: -€111,407
- Gross operating margin -€305,500
down €305,500 (-21.0%), from €1.5m to €1.2m
- Financial income +€76,011
up €76,011 (+19054.2%), from €399 to €76,410
of which Non-recurring financial income: +€75,000
- Depreciation -€50,749
down €50,749 (-23.2%), from €218,901 to €168,152
- Other operating charges +€39,739
up €39,739 (+70.8%), from €56,127 to €95,867
- Staff costs +€28,534
up €28,534 (+2.5%), from €1.1m to €1.2m
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 | €2,107,041 | €1,299,298 | -€807,743 | -38.3% |
| Fixed assets | 21/28 | €523,362 | €402,873 | -€120,489 | -23.0% |
| Tangible fixed assets | 22/27 | €513,126 | €392,637 | -€120,489 | -23.5% |
| Land and buildings | 22 | - | €67,082 | +€67,082 | |
| Plant, machinery and equipment | 23 | €64,806 | - | -€64,806 | |
| Furniture and vehicles | 24 | €173,512 | €172,143 | -€1,369 | -0.8% |
| Other tangible fixed assets | 26 | €274,808 | €153,412 | -€121,396 | -44.2% |
| Financial fixed assets | 28 | €10,236 | €10,236 | = | 0.0% |
| Current assets | 29/58 | €1,583,679 | €896,425 | -€687,254 | -43.4% |
| Stocks and contracts in progress | 3 | €685,468 | €576,396 | -€109,072 | -15.9% |
| Stocks | 30/36 | €685,468 | €576,396 | -€109,072 | -15.9% |
| Amounts receivable within one year | 40/41 | €467,868 | €233,320 | -€234,548 | -50.1% |
| Trade receivables | 40 | €384,050 | €144,316 | -€239,733 | -62.4% |
| Other amounts receivable | 41 | €83,818 | €89,004 | +€5,186 | +6.2% |
| Cash at bank and in hand | 54/58 | €429,857 | €84,869 | -€344,988 | -80.3% |
| Deferred charges and accrued income | 490/1 | €486 | €1,840 | +€1,353 | +278.3% |
| Total equity and liabilities | 10/49 | €2,107,041 | €1,299,298 | -€807,743 | -38.3% |
| Equity | 10/15 | €36,628 | -€228,468 | -€265,097 | |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Capital | 10 | €110,000 | €110,000 | = | 0.0% |
| Issued capital | 100 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Legal reserve | 130 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,372 | -€349,468 | -€265,097 | -314.2% |
| Amounts payable | 17/49 | €2,070,413 | €1,527,766 | -€542,647 | -26.2% |
| Amounts payable after more than one year | 17 | €269,868 | €158,460 | -€111,407 | -41.3% |
| Financial debts | 170/4 | €266,068 | €154,660 | -€111,407 | -41.9% |
| Other amounts payable | 178/9 | €3,800 | €3,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,800,545 | €1,369,306 | -€431,239 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €134,180 | €126,407 | -€7,773 | -5.8% |
| Financial debts | 43 | €190,567 | €187,823 | -€2,744 | -1.4% |
| Credit institutions | 430/8 | €190,567 | €187,823 | -€2,744 | -1.4% |
| Trade debts | 44 | €1,232,677 | €825,279 | -€407,397 | -33.0% |
| Suppliers | 440/4 | €1,232,677 | €825,279 | -€407,397 | -33.0% |
| Taxes, remuneration and social security | 45 | €192,730 | €179,796 | -€12,934 | -6.7% |
| Taxes | 450/3 | €16,242 | €4,800 | -€11,442 | -70.4% |
| Remuneration and social security | 454/9 | €176,488 | €174,996 | -€1,492 | -0.8% |
| Other amounts payable | 47/48 | €50,391 | €50,000 | -€391 | -0.8% |
| Remuneration, social security and pensions | 62 | €1,145,667 | €1,174,201 | +€28,534 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218,901 | €168,152 | -€50,749 | -23.2% |
| Other operating charges | 640/8 | €56,127 | €95,867 | +€39,739 | +70.8% |
| Gross operating margin | 9900 | €1,455,585 | €1,150,085 | -€305,500 | -21.0% |
| Operating profit (loss) | 9901 | €34,889 | -€288,135 | -€323,025 | |
| Financial income | 75/76B | €399 | €76,410 | +€76,011 | +19054.2% |
| Recurring financial income | 75 | €399 | €1,410 | +€1,011 | +253.4% |
| Non-recurring financial income | 76B | - | €75,000 | +€75,000 | |
| Financial charges | 65/66B | €64,084 | €52,385 | -€11,699 | -18.3% |
| Recurring financial charges | 65 | €64,084 | €52,385 | -€11,699 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,795 | -€264,111 | -€235,315 | -817.2% |
| Income taxes | 67/77 | €4,920 | €986 | -€3,934 | -80.0% |
| Profit (loss) for the period | 9904 | -€33,715 | -€265,097 | -€231,381 | -686.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,715 | -€265,097 | -€231,381 | -686.3% |
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 8 October 2026 via checked.be.