2CX: 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.
2CX
Largest movements
- Cash +€15,552
up €15,552 (+763.7%), from €2,036 to €17,588
mainly Net result for the year (+€17,195) and Receivables within one year (+€4,318)
- Tangible fixed assets +€4,597
up €4,597 (+64.0%), from €7,185 to €11,782
of which Furniture and vehicles: +€3,643
- Receivables within one year -€4,318
down €4,318 (-16.3%), from €26,532 to €22,214
of which Trade receivables: -€4,352
- Reserves +€17,195
up €17,195 (+88.3%), from €19,481 to €36,676
- Debts after one year -€5,573
down €5,573 (-24.1%), from €23,127 to €17,554
- Trade debts +€2,702
up €2,702 (+42.0%), from €6,437 to €9,139
- Tax, wage and social debts +€1,769
up €1,769 (+17.0%), from €10,390 to €12,159
of which Taxes: +€1,769
- Gross operating margin +€14,089
up €14,089 (+74.6%), from €18,884 to €32,973
- Other operating charges +€4,434
up €4,434 (+580.5%), from €764 to €5,198
- Taxes +€3,018
up €3,018 (+88.1%), from €3,425 to €6,443
- Financial income +€573
new in 2025: €573
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 | €70,028 | €86,146 | +€16,118 | +23.0% |
| Fixed assets | 21/28 | €39,585 | €44,182 | +€4,597 | +11.6% |
| Tangible fixed assets | 22/27 | €7,185 | €11,782 | +€4,597 | +64.0% |
| Plant, machinery and equipment | 23 | - | €955 | +€955 | |
| Furniture and vehicles | 24 | €7,185 | €10,828 | +€3,643 | +50.7% |
| Financial fixed assets | 28 | €32,400 | €32,400 | = | 0.0% |
| Current assets | 29/58 | €30,443 | €41,963 | +€11,520 | +37.8% |
| Amounts receivable within one year | 40/41 | €26,532 | €22,214 | -€4,318 | -16.3% |
| Trade receivables | 40 | €26,526 | €22,174 | -€4,352 | -16.4% |
| Other amounts receivable | 41 | €6 | €40 | +€34 | +575.7% |
| Cash at bank and in hand | 54/58 | €2,036 | €17,588 | +€15,552 | +763.7% |
| Deferred charges and accrued income | 490/1 | €1,874 | €2,161 | +€287 | +15.3% |
| Total equity and liabilities | 10/49 | €70,028 | €86,146 | +€16,118 | +23.0% |
| Equity | 10/15 | €22,481 | €39,676 | +€17,195 | +76.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,481 | €36,676 | +€17,195 | +88.3% |
| Distributable reserves | 133 | €19,481 | €36,676 | +€17,195 | +88.3% |
| Amounts payable | 17/49 | €47,547 | €46,470 | -€1,077 | -2.3% |
| Amounts payable after more than one year | 17 | €23,127 | €17,554 | -€5,573 | -24.1% |
| Financial debts | 170/4 | €23,127 | €17,554 | -€5,573 | -24.1% |
| Amounts payable within one year | 42/48 | €24,420 | €28,916 | +€4,496 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €6,401 | €5,573 | -€828 | -12.9% |
| Trade debts | 44 | €6,437 | €9,139 | +€2,702 | +42.0% |
| Suppliers | 440/4 | €6,437 | €9,139 | +€2,702 | +42.0% |
| Taxes, remuneration and social security | 45 | €10,390 | €12,159 | +€1,769 | +17.0% |
| Taxes | 450/3 | €8,210 | €9,980 | +€1,769 | +21.5% |
| Remuneration and social security | 454/9 | €2,179 | €2,179 | = | 0.0% |
| Other amounts payable | 47/48 | €1,193 | €2,045 | +€852 | +71.4% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,782 | €2,769 | -€12 | -0.4% |
| Other operating charges | 640/8 | €764 | €5,198 | +€4,434 | +580.5% |
| Non-recurring operating charges | 66A | €49 | - | -€49 | |
| Gross operating margin | 9900 | €18,884 | €32,973 | +€14,089 | +74.6% |
| Operating profit (loss) | 9901 | €15,289 | €25,005 | +€9,716 | +63.5% |
| Financial income | 75/76B | - | €573 | +€573 | |
| Recurring financial income | 75 | - | €573 | +€573 | |
| Financial charges | 65/66B | €1,960 | €1,940 | -€20 | -1.0% |
| Recurring financial charges | 65 | €1,960 | €1,940 | -€20 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €13,329 | €23,638 | +€10,309 | +77.3% |
| Income taxes | 67/77 | €3,425 | €6,443 | +€3,018 | +88.1% |
| Profit (loss) for the period | 9904 | €9,904 | €17,195 | +€7,291 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,904 | €17,195 | +€7,291 | +73.6% |
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 28 September 2026 via checked.be.