2D CONSTRUCT: 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.
2D CONSTRUCT
Largest movements
- Cash -€12,452
down €12,452 (-92.4%), from €13,472 to €1,020
mainly Receivables within one year (-€10,237) and Other debts (-€2,104)
- Receivables within one year +€10,237
up €10,237 (+347.1%), from €2,949 to €13,187
of which Trade receivables: +€11,499
- Other debts -€2,104
down €2,104 (-93.7%), from €2,245 to €140
- Trade debts -€217
down €217 (-9.2%), from €2,348 to €2,132
- Gross operating margin -€6,829
down €6,829 (-83.0%), from €8,226 to €1,397
- Taxes -€1,797
down €1,797 (-98.5%), from €1,825 to €28
- Other operating charges +€742
new in 2025: €742
- Financial income -€291
down €291 (-100.0%), from €291 to €0
- Staff costs +€242
up €242 (+2676.8%), from €9 to €251
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 | €16,421 | €14,206 | -€2,215 | -13.5% |
| Current assets | 29/58 | €16,421 | €14,206 | -€2,215 | -13.5% |
| Amounts receivable within one year | 40/41 | €2,949 | €13,187 | +€10,237 | +347.1% |
| Trade receivables | 40 | - | €11,499 | +€11,499 | |
| Other amounts receivable | 41 | €2,949 | €1,687 | -€1,262 | -42.8% |
| Cash at bank and in hand | 54/58 | €13,472 | €1,020 | -€12,452 | -92.4% |
| Total equity and liabilities | 10/49 | €16,421 | €14,206 | -€2,215 | -13.5% |
| Equity | 10/15 | €10,003 | €10,082 | +€78 | +0.8% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,503 | €6,582 | +€78 | +1.2% |
| Amounts payable | 17/49 | €6,418 | €4,125 | -€2,293 | -35.7% |
| Amounts payable within one year | 42/48 | €6,418 | €4,125 | -€2,293 | -35.7% |
| Trade debts | 44 | €2,348 | €2,132 | -€217 | -9.2% |
| Suppliers | 440/4 | €2,348 | €2,132 | -€217 | -9.2% |
| Taxes, remuneration and social security | 45 | €1,825 | €1,853 | +€28 | +1.5% |
| Taxes | 450/3 | €1,825 | €1,853 | +€28 | +1.5% |
| Other amounts payable | 47/48 | €2,245 | €140 | -€2,104 | -93.7% |
| Remuneration, social security and pensions | 62 | €9 | €251 | +€242 | +2676.8% |
| Other operating charges | 640/8 | - | €742 | +€742 | |
| Gross operating margin | 9900 | €8,226 | €1,397 | -€6,829 | -83.0% |
| Operating profit (loss) | 9901 | €8,217 | €403 | -€7,814 | -95.1% |
| Financial income | 75/76B | €291 | €0 | -€291 | -100.0% |
| Recurring financial income | 75 | €291 | €0 | -€291 | -100.0% |
| Financial charges | 65/66B | €180 | €298 | +€118 | +65.3% |
| Recurring financial charges | 65 | €180 | €298 | +€118 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | €8,328 | €106 | -€8,222 | -98.7% |
| Income taxes | 67/77 | €1,825 | €28 | -€1,797 | -98.5% |
| Profit (loss) for the period | 9904 | €6,503 | €78 | -€6,425 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,503 | €78 | -€6,425 | -98.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.