2Com consulting: 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 consulting
Largest movements
- Receivables within one year -€1,827
down €1,827 (-2.5%), from €72,682 to €70,855
of which Other amounts receivable: -€2,311
- Short-term financial debts -€2,354
no longer reported in 2025 (was €2,354)
- Financial charges +€461
up €461 (+249.4%), from €185 to €646
- Gross operating margin +€400
new in 2025: €400
- Other operating charges +€168
up €168 (+43.8%), from €384 to €552
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,682 | €70,855 | -€1,827 | -2.5% |
| Current assets | 29/58 | €72,682 | €70,855 | -€1,827 | -2.5% |
| Amounts receivable within one year | 40/41 | €72,682 | €70,855 | -€1,827 | -2.5% |
| Trade receivables | 40 | €18,060 | €18,544 | +€484 | +2.7% |
| Other amounts receivable | 41 | €54,622 | €52,311 | -€2,311 | -4.2% |
| Total equity and liabilities | 10/49 | €72,682 | €70,855 | -€1,827 | -2.5% |
| Equity | 10/15 | €62,892 | €63,355 | +€463 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,024 | €46,024 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,164 | €44,164 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€1,732 | -€1,269 | +€463 | +26.7% |
| Amounts payable | 17/49 | €9,790 | €7,500 | -€2,290 | -23.4% |
| Amounts payable within one year | 42/48 | €9,221 | €6,543 | -€2,679 | -29.0% |
| Financial debts | 43 | €2,354 | - | -€2,354 | |
| Credit institutions | 430/8 | €2,354 | - | -€2,354 | |
| Trade debts | 44 | €6,543 | €6,543 | -€1 | 0.0% |
| Suppliers | 440/4 | €6,543 | €6,543 | -€1 | 0.0% |
| Taxes, remuneration and social security | 45 | €324 | - | -€324 | |
| Taxes | 450/3 | €324 | - | -€324 | |
| Accrued charges and deferred income | 492/3 | €569 | €957 | +€388 | +68.2% |
| Other operating charges | 640/8 | €384 | €552 | +€168 | +43.8% |
| Gross operating margin | 9900 | - | €400 | +€400 | |
| Operating profit (loss) | 9901 | -€384 | -€152 | +€232 | +60.3% |
| Financial income | 75/76B | €1,264 | €1,261 | -€3 | -0.2% |
| Recurring financial income | 75 | €1,264 | €1,261 | -€3 | -0.2% |
| Financial charges | 65/66B | €185 | €646 | +€461 | +249.4% |
| Recurring financial charges | 65 | €185 | €646 | +€461 | +249.4% |
| Profit (loss) for the period before taxes | 9903 | €695 | €463 | -€232 | -33.4% |
| Profit (loss) for the period | 9904 | €695 | €463 | -€232 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €695 | €463 | -€232 | -33.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.