2D Partners: 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 Partners
Largest movements
- Tangible fixed assets -€10,709
down €10,709 (-3.8%), from €285,036 to €274,326
- Profit (loss) carried forward -€9,216
down €9,216 (-7.3%), from -€126,319 to -€135,535
- Other debts +€7,831
up €7,831 (+4.4%), from €178,988 to €186,819
- Reserves -€7,503
down €7,503 (-4.1%), from €181,711 to €174,208
of which Tax-exempt reserves: -€5,643
- Gross operating margin -€2,896
down €2,896, from €557 to -€2,338
- Other operating charges +€2,039
up €2,039 (+138%), from €1,475 to €3,515
- Depreciation -€1,737
down €1,737 (-14.0%), from €12,447 to €10,709
- Taxes -€126
no longer reported in 2025 (was €126)
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 | €285,679 | €274,466 | -€11,213 | -3.9% |
| Fixed assets | 21/28 | €285,036 | €274,326 | -€10,709 | -3.8% |
| Tangible fixed assets | 22/27 | €285,036 | €274,326 | -€10,709 | -3.8% |
| Land and buildings | 22 | €285,036 | €274,326 | -€10,709 | -3.8% |
| Current assets | 29/58 | €643 | €139 | -€504 | -78.3% |
| Cash at bank and in hand | 54/58 | €643 | €139 | -€504 | -78.3% |
| Total equity and liabilities | 10/49 | €285,679 | €274,466 | -€11,213 | -3.9% |
| Equity | 10/15 | €61,592 | €46,733 | -€14,859 | -24.1% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €181,711 | €174,208 | -€7,503 | -4.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €124,970 | €119,327 | -€5,643 | -4.5% |
| Distributable reserves | 133 | €54,881 | €54,881 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,319 | -€135,535 | -€9,216 | -7.3% |
| Provisions and deferred taxes | 16 | €41,657 | €39,776 | -€1,881 | -4.5% |
| Deferred taxes | 168 | €41,657 | €39,776 | -€1,881 | -4.5% |
| Amounts payable | 17/49 | €182,430 | €187,957 | +€5,527 | +3.0% |
| Amounts payable within one year | 42/48 | €180,280 | €187,957 | +€7,677 | +4.3% |
| Trade debts | 44 | €1,047 | €1,138 | +€91 | +8.7% |
| Suppliers | 440/4 | €1,047 | €1,138 | +€91 | +8.7% |
| Taxes, remuneration and social security | 45 | €245 | - | -€245 | |
| Taxes | 450/3 | €245 | - | -€245 | |
| Other amounts payable | 47/48 | €178,988 | €186,819 | +€7,831 | +4.4% |
| Accrued charges and deferred income | 492/3 | €2,150 | - | -€2,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,447 | €10,709 | -€1,737 | -14.0% |
| Other operating charges | 640/8 | €1,475 | €3,515 | +€2,039 | +138% |
| Gross operating margin | 9900 | €557 | -€2,338 | -€2,896 | |
| Operating profit (loss) | 9901 | -€13,365 | -€16,563 | -€3,198 | -23.9% |
| Financial income | 75/76B | €6 | €10 | +€4 | +74.5% |
| Recurring financial income | 75 | €6 | €10 | +€4 | +74.5% |
| Financial charges | 65/66B | €176 | €188 | +€13 | +7.2% |
| Recurring financial charges | 65 | €176 | €188 | +€13 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,534 | -€16,740 | -€3,206 | -23.7% |
| Transfer from deferred taxes | 780 | €1,881 | €1,881 | = | 0.0% |
| Income taxes | 67/77 | €126 | - | -€126 | |
| Profit (loss) for the period | 9904 | -€11,779 | -€14,859 | -€3,081 | -26.2% |
| Transfer from tax-exempt reserves | 789 | €5,643 | €5,643 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,136 | -€9,216 | -€3,081 | -50.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.