2COM.BIZ: 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.
2COM.BIZ
Largest movements
- Tangible fixed assets -€41,003
down €41,003 (-23.3%), from €175,781 to €134,778
of which Land and buildings: -€27,539
- Receivables within one year +€16,346
up €16,346 (+31.3%), from €52,222 to €68,568
of which Other amounts receivable: +€21,122
- Cash +€6,895
up €6,895 (+25.2%), from €27,403 to €34,298
mainly Net result for the year (+€73,355) and Depreciation (+€41,003)
- Other debts -€65,825
down €65,825 (-94.1%), from €69,940 to €4,115
- Reserves +€61,946
up €61,946 (+122.9%), from €50,417 to €112,363
- Debts after one year -€14,207
down €14,207 (-18.2%), from €78,267 to €64,059
- Current portion of long-term debt -€11,768
down €11,768 (-45.3%), from €25,975 to €14,207
- Tax, wage and social debts +€11,531
up €11,531 (+38.2%), from €30,199 to €41,730
- Gross operating margin +€67,417
up €67,417 (+85.3%), from €79,003 to €146,419
- Taxes +€16,181
up €16,181 (+172.5%), from €9,382 to €25,563
- Depreciation +€2,200
up €2,200 (+5.7%), from €38,804 to €41,003
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 | €258,305 | €240,887 | -€17,418 | -6.7% |
| Fixed assets | 21/28 | €175,831 | €134,828 | -€41,003 | -23.3% |
| Tangible fixed assets | 22/27 | €175,781 | €134,778 | -€41,003 | -23.3% |
| Land and buildings | 22 | €115,380 | €87,841 | -€27,539 | -23.9% |
| Plant, machinery and equipment | 23 | €19,932 | €16,744 | -€3,188 | -16.0% |
| Furniture and vehicles | 24 | €10,649 | €7,450 | -€3,200 | -30.0% |
| Other tangible fixed assets | 26 | €29,820 | €22,743 | -€7,076 | -23.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €82,474 | €106,060 | +€23,585 | +28.6% |
| Amounts receivable within one year | 40/41 | €52,222 | €68,568 | +€16,346 | +31.3% |
| Trade receivables | 40 | €5,248 | €472 | -€4,776 | -91.0% |
| Other amounts receivable | 41 | €46,974 | €68,096 | +€21,122 | +45.0% |
| Cash at bank and in hand | 54/58 | €27,403 | €34,298 | +€6,895 | +25.2% |
| Deferred charges and accrued income | 490/1 | €2,850 | €3,193 | +€344 | +12.1% |
| Total equity and liabilities | 10/49 | €258,305 | €240,887 | -€17,418 | -6.7% |
| Equity | 10/15 | €50,418 | €112,364 | +€61,946 | +122.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €50,417 | €112,363 | +€61,946 | +122.9% |
| Distributable reserves | 133 | €50,417 | €112,363 | +€61,946 | +122.9% |
| Amounts payable | 17/49 | €207,888 | €128,523 | -€79,364 | -38.2% |
| Amounts payable after more than one year | 17 | €78,267 | €64,059 | -€14,207 | -18.2% |
| Financial debts | 170/4 | €78,267 | €64,059 | -€14,207 | -18.2% |
| Amounts payable within one year | 42/48 | €128,021 | €62,864 | -€65,157 | -50.9% |
| Current portion of amounts payable after more than one year | 42 | €25,975 | €14,207 | -€11,768 | -45.3% |
| Trade debts | 44 | €1,906 | €2,811 | +€905 | +47.4% |
| Suppliers | 440/4 | €1,906 | €2,811 | +€905 | +47.4% |
| Taxes, remuneration and social security | 45 | €30,199 | €41,730 | +€11,531 | +38.2% |
| Taxes | 450/3 | €30,199 | €41,730 | +€11,531 | +38.2% |
| Other amounts payable | 47/48 | €69,940 | €4,115 | -€65,825 | -94.1% |
| Accrued charges and deferred income | 492/3 | €1,600 | €1,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,804 | €41,003 | +€2,200 | +5.7% |
| Other operating charges | 640/8 | €5,963 | €5,537 | -€427 | -7.2% |
| Gross operating margin | 9900 | €79,003 | €146,419 | +€67,417 | +85.3% |
| Operating profit (loss) | 9901 | €34,236 | €99,879 | +€65,644 | +191.7% |
| Financial income | 75/76B | €2,000 | €2,571 | +€571 | +28.5% |
| Recurring financial income | 75 | €2,000 | €2,571 | +€571 | +28.5% |
| Financial charges | 65/66B | €4,433 | €3,532 | -€901 | -20.3% |
| Recurring financial charges | 65 | €4,433 | €3,532 | -€901 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €31,803 | €98,918 | +€67,115 | +211.0% |
| Income taxes | 67/77 | €9,382 | €25,563 | +€16,181 | +172.5% |
| Profit (loss) for the period | 9904 | €22,421 | €73,355 | +€50,935 | +227.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,421 | €73,355 | +€50,935 | +227.2% |
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 12 October 2026 via checked.be.