2CR8: 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.
2CR8
Largest movements
- Receivables within one year +€13,317
up €13,317 (+61.5%), from €21,661 to €34,978
of which Other amounts receivable: +€11,000
- Cash +€2,567
up €2,567 (+37.7%), from €6,817 to €9,383
mainly Net result for the year (+€21,046) and Tax, wage and social debts (+€5,968)
- Profit (loss) carried forward +€21,046
up €21,046 (+31.6%), from €66,663 to €87,709
- Current portion of long-term debt -€12,000
down €12,000 (-40.0%), from €30,000 to €18,000
- Tax, wage and social debts +€5,968
up €5,968 (+87.8%), from €6,801 to €12,768
- Gross operating margin +€3,179
up €3,179 (+11.1%), from €28,566 to €31,745
- Financial charges +€1,489
up €1,489 (+3749.9%), from €40 to €1,528
of which Non-recurring financial charges: +€1,486
- Taxes +€644
up €644 (+9.2%), from €7,002 to €7,646
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 | €186,320 | €199,894 | +€13,575 | +7.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €156,985 | €155,533 | -€1,451 | -0.9% |
| Tangible fixed assets | 22/27 | €4,735 | €3,283 | -€1,451 | -30.7% |
| Plant, machinery and equipment | 23 | €4,735 | €3,283 | -€1,451 | -30.7% |
| Financial fixed assets | 28 | €152,250 | €152,250 | = | 0.0% |
| Current assets | 29/58 | €29,335 | €44,361 | +€15,026 | +51.2% |
| Amounts receivable within one year | 40/41 | €21,661 | €34,978 | +€13,317 | +61.5% |
| Trade receivables | 40 | €21,661 | €23,978 | +€2,317 | +10.7% |
| Other amounts receivable | 41 | - | €11,000 | +€11,000 | |
| Cash at bank and in hand | 54/58 | €6,817 | €9,383 | +€2,567 | +37.7% |
| Deferred charges and accrued income | 490/1 | €857 | - | -€857 | |
| Total equity and liabilities | 10/49 | €186,320 | €199,894 | +€13,575 | +7.3% |
| Equity | 10/15 | €80,963 | €102,009 | +€21,046 | +26.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,663 | €87,709 | +€21,046 | +31.6% |
| Amounts payable | 17/49 | €105,357 | €97,885 | -€7,471 | -7.1% |
| Amounts payable after more than one year | 17 | €54,750 | €53,250 | -€1,500 | -2.7% |
| Financial debts | 170/4 | €54,750 | €53,250 | -€1,500 | -2.7% |
| Amounts payable within one year | 42/48 | €50,607 | €44,635 | -€5,971 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €18,000 | -€12,000 | -40.0% |
| Trade debts | 44 | €0 | €505 | +€505 | |
| Suppliers | 440/4 | €0 | €505 | +€505 | |
| Taxes, remuneration and social security | 45 | €6,801 | €12,768 | +€5,968 | +87.8% |
| Taxes | 450/3 | €6,801 | €12,768 | +€5,968 | +87.8% |
| Other amounts payable | 47/48 | €13,806 | €13,362 | -€444 | -3.2% |
| Non-recurring operating income | 76A | - | €10,204 | +€10,204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,451 | €1,451 | = | 0.0% |
| Other operating charges | 640/8 | €279 | €74 | -€206 | -73.7% |
| Gross operating margin | 9900 | €28,566 | €31,745 | +€3,179 | +11.1% |
| Operating profit (loss) | 9901 | €26,835 | €30,220 | +€3,385 | +12.6% |
| Financial charges | 65/66B | €40 | €1,528 | +€1,489 | +3749.9% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Non-recurring financial charges | 66B | - | €1,486 | +€1,486 | |
| Profit (loss) for the period before taxes | 9903 | €26,796 | €28,692 | +€1,896 | +7.1% |
| Income taxes | 67/77 | €7,002 | €7,646 | +€644 | +9.2% |
| Profit (loss) for the period | 9904 | €19,794 | €21,046 | +€1,252 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,794 | €21,046 | +€1,252 | +6.3% |
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 3 October 2026 via checked.be.