2Commit: 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.
2Commit
Largest movements
- Receivables within one year -€51,590
down €51,590 (-7.1%), from €727,604 to €676,014
of which Other amounts receivable: -€65,877
- Trade debts -€87,284
down €87,284 (-39.5%), from €220,787 to €133,503
- Reserves +€35,000
up €35,000 (+9.2%), from €381,250 to €416,250
of which Distributable reserves: +€35,000
- Tax, wage and social debts +€8,425
up €8,425 (+10.3%), from €82,018 to €90,442
of which Remuneration and social security: +€8,344
- Purchases and services -€180,689
down €180,689 (-14.5%), from €1.2m to €1.1m
- Turnover -€147,749
down €147,749 (-7.8%), from €1.9m to €1.7m
- Staff costs +€105,504
up €105,504 (+21.2%), from €497,169 to €602,673
- Taxes -€21,470
down €21,470 (-56.5%), from €37,998 to €16,527
- Gross operating margin +€21,291
up €21,291 (+3.3%), from €650,681 to €671,972
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.
Derived cash bridge
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 | €751,385 | €702,583 | -€48,802 | -6.5% |
| Fixed assets | 21/28 | €9,427 | €8,441 | -€986 | -10.5% |
| Tangible fixed assets | 22/27 | €9,427 | €8,441 | -€986 | -10.5% |
| Plant, machinery and equipment | 23 | €9,023 | €8,231 | -€792 | -8.8% |
| Other tangible fixed assets | 26 | €405 | €210 | -€195 | -48.1% |
| Current assets | 29/58 | €741,958 | €694,142 | -€47,816 | -6.4% |
| Amounts receivable within one year | 40/41 | €727,604 | €676,014 | -€51,590 | -7.1% |
| Trade receivables | 40 | €290,512 | €304,798 | +€14,287 | +4.9% |
| Other amounts receivable | 41 | €437,093 | €371,216 | -€65,877 | -15.1% |
| Cash at bank and in hand | 54/58 | €6,406 | €7,359 | +€953 | +14.9% |
| Deferred charges and accrued income | 490/1 | €7,947 | €10,768 | +€2,821 | +35.5% |
| Total equity and liabilities | 10/49 | €751,385 | €702,583 | -€48,802 | -6.5% |
| Equity | 10/15 | €443,302 | €478,316 | +€35,015 | +7.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €381,250 | €416,250 | +€35,000 | +9.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,050 | €21,050 | = | 0.0% |
| Distributable reserves | 133 | €354,000 | €389,000 | +€35,000 | +9.9% |
| Profit (loss) carried forward | 14 | €52 | €66 | +€15 | +28.1% |
| Provisions and deferred taxes | 16 | - | €321 | +€321 | |
| Provisions for liabilities and charges | 160/5 | - | €321 | +€321 | |
| Pensions and similar obligations | 160 | - | €321 | +€321 | |
| Amounts payable | 17/49 | €308,084 | €223,945 | -€84,138 | -27.3% |
| Amounts payable within one year | 42/48 | €307,805 | €223,945 | -€83,859 | -27.2% |
| Trade debts | 44 | €220,787 | €133,503 | -€87,284 | -39.5% |
| Suppliers | 440/4 | €220,787 | €133,503 | -€87,284 | -39.5% |
| Taxes, remuneration and social security | 45 | €82,018 | €90,442 | +€8,425 | +10.3% |
| Taxes | 450/3 | €24,710 | €24,791 | +€81 | +0.3% |
| Remuneration and social security | 454/9 | €57,307 | €65,651 | +€8,344 | +14.6% |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Accrued charges and deferred income | 492/3 | €279 | - | -€279 | |
| Turnover | 70 | €1,884,871 | €1,737,122 | -€147,749 | -7.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,246,939 | €1,066,250 | -€180,689 | -14.5% |
| Remuneration, social security and pensions | 62 | €497,169 | €602,673 | +€105,504 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,248 | €6,162 | -€1,086 | -15.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €321 | +€321 | |
| Other operating charges | 640/8 | €2,994 | €2,972 | -€22 | -0.7% |
| Gross operating margin | 9900 | €650,681 | €671,972 | +€21,291 | +3.3% |
| Operating profit (loss) | 9901 | €143,270 | €59,844 | -€83,426 | -58.2% |
| Financial income | 75/76B | €7,618 | €6,830 | -€789 | -10.4% |
| Recurring financial income | 75 | €7,618 | €6,830 | -€789 | -10.4% |
| Financial charges | 65/66B | €12,323 | €15,132 | +€2,809 | +22.8% |
| Recurring financial charges | 65 | €12,323 | €15,132 | +€2,809 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €138,566 | €51,542 | -€87,024 | -62.8% |
| Income taxes | 67/77 | €37,998 | €16,527 | -€21,470 | -56.5% |
| Profit (loss) for the period | 9904 | €100,568 | €35,015 | -€65,554 | -65.2% |
| Transfer to tax-exempt reserves | 689 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,518 | €35,015 | -€44,504 | -56.0% |
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 26 October 2026 via checked.be.