2D GROUPE: 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.
2D GROUPE
Largest movements
- Tangible fixed assets -€123,033
down €123,033 (-8.3%), from €1.5m to €1.4m
of which Land and buildings: -€121,564
- Receivables within one year +€122,890
up €122,890 (+132%), from €92,901 to €215,791
of which Trade receivables: +€106,917
- Current portion of long-term debt +€83,721
up €83,721 (+109%), from €77,016 to €160,737
- Debts after one year -€79,492
down €79,492 (-25.1%), from €316,339 to €236,847
of which Financial debts: -€79,492
- Tax, wage and social debts -€21,151
down €21,151 (-18.4%), from €114,693 to €93,542
of which Taxes: -€17,704
- Gross operating margin -€40,927
down €40,927 (-18.1%), from €226,464 to €185,537
- Depreciation -€20,508
down €20,508 (-13.8%), from €148,667 to €128,159
- Financial charges -€10,357
down €10,357 (-44.9%), from €23,085 to €12,728
of which Non-recurring financial charges: -€6,745
- Staff costs -€3,578
down €3,578 (-9.6%), from €37,257 to €33,679
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,632,735 | €1,629,028 | -€3,707 | -0.2% |
| Fixed assets | 21/28 | €1,474,965 | €1,351,932 | -€123,033 | -8.3% |
| Tangible fixed assets | 22/27 | €1,474,965 | €1,351,932 | -€123,033 | -8.3% |
| Land and buildings | 22 | €1,464,899 | €1,343,335 | -€121,564 | -8.3% |
| Furniture and vehicles | 24 | €10,066 | €8,597 | -€1,469 | -14.6% |
| Current assets | 29/58 | €157,770 | €277,096 | +€119,326 | +75.6% |
| Amounts receivable after more than one year | 29 | €57,307 | €57,307 | = | 0.0% |
| Trade receivables | 290 | €57,307 | €57,307 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €92,901 | €215,791 | +€122,890 | +132% |
| Trade receivables | 40 | €92,873 | €199,790 | +€106,917 | +115% |
| Other amounts receivable | 41 | €28 | €16,001 | +€15,973 | +57,046% |
| Cash at bank and in hand | 54/58 | €7,562 | €3,998 | -€3,564 | -47.1% |
| Total equity and liabilities | 10/49 | €1,632,735 | €1,629,028 | -€3,707 | -0.2% |
| Equity | 10/15 | €1,089,156 | €1,093,674 | +€4,518 | +0.4% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Revaluation surpluses | 12 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €143,323 | €147,823 | +€4,500 | +3.1% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €135,323 | €139,823 | +€4,500 | +3.3% |
| Profit (loss) carried forward | 14 | €115,833 | €115,851 | +€18 | 0.0% |
| Amounts payable | 17/49 | €543,579 | €535,354 | -€8,225 | -1.5% |
| Amounts payable after more than one year | 17 | €316,339 | €236,847 | -€79,492 | -25.1% |
| Financial debts | 170/4 | €256,339 | €176,847 | -€79,492 | -31.0% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €227,240 | €298,507 | +€71,267 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €77,016 | €160,737 | +€83,721 | +109% |
| Trade debts | 44 | €26,216 | €28,764 | +€2,548 | +9.7% |
| Suppliers | 440/4 | €26,216 | €28,764 | +€2,548 | +9.7% |
| Taxes, remuneration and social security | 45 | €114,693 | €93,542 | -€21,151 | -18.4% |
| Taxes | 450/3 | €105,528 | €87,824 | -€17,704 | -16.8% |
| Remuneration and social security | 454/9 | €9,165 | €5,718 | -€3,447 | -37.6% |
| Other amounts payable | 47/48 | €9,315 | €15,464 | +€6,149 | +66.0% |
| Remuneration, social security and pensions | 62 | €37,257 | €33,679 | -€3,578 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,667 | €128,159 | -€20,508 | -13.8% |
| Other operating charges | 640/8 | €7,629 | €6,070 | -€1,559 | -20.4% |
| Gross operating margin | 9900 | €226,464 | €185,537 | -€40,927 | -18.1% |
| Operating profit (loss) | 9901 | €32,911 | €17,629 | -€15,282 | -46.4% |
| Financial income | 75/76B | €17 | €67 | +€50 | +294% |
| Recurring financial income | 75 | €17 | €67 | +€50 | +294% |
| Financial charges | 65/66B | €23,085 | €12,728 | -€10,357 | -44.9% |
| Recurring financial charges | 65 | €16,340 | €12,728 | -€3,612 | -22.1% |
| Non-recurring financial charges | 66B | €6,745 | - | -€6,745 | |
| Profit (loss) for the period before taxes | 9903 | €9,843 | €4,968 | -€4,875 | -49.5% |
| Income taxes | 67/77 | €890 | €450 | -€440 | -49.4% |
| Profit (loss) for the period | 9904 | €8,953 | €4,518 | -€4,435 | -49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,953 | €4,518 | -€4,435 | -49.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.