2com2: 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.
2com2
Largest movements
- Receivables within one year -€13,188
down €13,188 (-98.7%), from €13,368 to €180
of which Trade receivables: -€11,661
- Current investments -€6,036
down €6,036 (-32.9%), from €18,346 to €12,310
- Cash -€560
no longer reported in 2025 (was €560)
mainly Net result for the year (-€13,601) and Tax, wage and social debts (-€6,098)
- Profit (loss) carried forward -€13,601
down €13,601 (-46.3%), from €29,362 to €15,762
- Tax, wage and social debts -€6,098
down €6,098 (-45.0%), from €13,557 to €7,459
of which Taxes: -€5,396
- Gross operating margin -€83,980
down €83,980 (-98.5%), from €85,221 to €1,241
- Taxes -€3,225
down €3,225 (-21.5%), from €14,973 to €11,749
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 | €46,015 | €26,221 | -€19,794 | -43.0% |
| Fixed assets | 21/28 | €13,741 | €13,414 | -€327 | -2.4% |
| Tangible fixed assets | 22/27 | €13,741 | €13,414 | -€327 | -2.4% |
| Land and buildings | 22 | €12,153 | €10,851 | -€1,303 | -10.7% |
| Furniture and vehicles | 24 | €1,588 | €2,563 | +€976 | +61.4% |
| Current assets | 29/58 | €32,274 | €12,807 | -€19,467 | -60.3% |
| Amounts receivable within one year | 40/41 | €13,368 | €180 | -€13,188 | -98.7% |
| Trade receivables | 40 | €11,841 | €180 | -€11,661 | -98.5% |
| Other amounts receivable | 41 | €1,527 | - | -€1,527 | |
| Current investments | 50/53 | €18,346 | €12,310 | -€6,036 | -32.9% |
| Cash at bank and in hand | 54/58 | €560 | - | -€560 | |
| Deferred charges and accrued income | 490/1 | - | €317 | +€317 | |
| Total equity and liabilities | 10/49 | €46,015 | €26,221 | -€19,794 | -43.0% |
| Equity | 10/15 | €32,362 | €18,762 | -€13,601 | -42.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,362 | €15,762 | -€13,601 | -46.3% |
| Amounts payable | 17/49 | €13,652 | €7,459 | -€6,193 | -45.4% |
| Amounts payable within one year | 42/48 | €13,622 | €7,459 | -€6,162 | -45.2% |
| Trade debts | 44 | €65 | €0 | -€65 | -99.8% |
| Suppliers | 440/4 | €65 | €0 | -€65 | -99.8% |
| Taxes, remuneration and social security | 45 | €13,557 | €7,459 | -€6,098 | -45.0% |
| Taxes | 450/3 | €12,796 | €7,400 | -€5,396 | -42.2% |
| Remuneration and social security | 454/9 | €761 | €59 | -€702 | -92.3% |
| Accrued charges and deferred income | 492/3 | €31 | - | -€31 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,178 | €2,757 | +€580 | +26.6% |
| Other operating charges | 640/8 | €142 | €130 | -€12 | -8.5% |
| Gross operating margin | 9900 | €85,221 | €1,241 | -€83,980 | -98.5% |
| Operating profit (loss) | 9901 | €82,902 | -€1,646 | -€84,548 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €142 | €206 | +€64 | +45.3% |
| Recurring financial charges | 65 | €142 | €206 | +€64 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €82,760 | -€1,852 | -€84,612 | |
| Income taxes | 67/77 | €14,973 | €11,749 | -€3,225 | -21.5% |
| Profit (loss) for the period | 9904 | €67,787 | -€13,601 | -€81,387 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,787 | -€13,601 | -€81,387 |
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.