2DCI: 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.
2DCI
Largest movements
- Cash +€24,489
up €24,489 (+35.2%), from €69,586 to €94,075
mainly Other debts (+€35,587) and Net result for the year (+€24,663)
- Receivables within one year -€9,047
down €9,047 (-30.0%), from €30,195 to €21,148
of which Trade receivables: -€11,897
- Tangible fixed assets +€4,227
up €4,227 (+18.3%), from €23,128 to €27,355
of which Other tangible fixed assets: +€8,104
- Other debts +€35,587
up €35,587 (+122%), from €29,059 to €64,646
- Profit (loss) carried forward -€15,337
down €15,337 (-33.1%), from €46,280 to €30,944
- Trade debts +€8,511
up €8,511 (+287%), from €2,962 to €11,473
- Tax, wage and social debts -€5,171
down €5,171 (-24.9%), from €20,755 to €15,583
- Debts after one year -€3,652
down €3,652 (-53.4%), from €6,838 to €3,185
- Gross operating margin -€9,154
down €9,154 (-18.9%), from €48,494 to €39,341
- Taxes -€2,299
down €2,299 (-25.7%), from €8,948 to €6,650
- Depreciation +€1,602
up €1,602 (+29.5%), from €5,437 to €7,039
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 | €123,009 | €143,124 | +€20,115 | +16.4% |
| Fixed assets | 21/28 | €23,128 | €27,355 | +€4,227 | +18.3% |
| Tangible fixed assets | 22/27 | €23,128 | €27,355 | +€4,227 | +18.3% |
| Furniture and vehicles | 24 | €17,606 | €13,728 | -€3,877 | -22.0% |
| Other tangible fixed assets | 26 | €5,523 | €13,627 | +€8,104 | +147% |
| Current assets | 29/58 | €99,881 | €115,769 | +€15,888 | +15.9% |
| Amounts receivable within one year | 40/41 | €30,195 | €21,148 | -€9,047 | -30.0% |
| Trade receivables | 40 | €30,195 | €18,297 | -€11,897 | -39.4% |
| Other amounts receivable | 41 | - | €2,850 | +€2,850 | |
| Cash at bank and in hand | 54/58 | €69,586 | €94,075 | +€24,489 | +35.2% |
| Deferred charges and accrued income | 490/1 | €100 | €546 | +€446 | +446% |
| Total equity and liabilities | 10/49 | €123,009 | €143,124 | +€20,115 | +16.4% |
| Equity | 10/15 | €59,920 | €44,584 | -€15,337 | -25.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,280 | €30,944 | -€15,337 | -33.1% |
| Amounts payable | 17/49 | €63,088 | €98,541 | +€35,452 | +56.2% |
| Amounts payable after more than one year | 17 | €6,838 | €3,185 | -€3,652 | -53.4% |
| Financial debts | 170/4 | €6,838 | €3,185 | -€3,652 | -53.4% |
| Amounts payable within one year | 42/48 | €56,251 | €95,355 | +€39,104 | +69.5% |
| Financial debts | 43 | €3,475 | €3,652 | +€177 | +5.1% |
| Credit institutions | 430/8 | €3,475 | €3,652 | +€177 | +5.1% |
| Trade debts | 44 | €2,962 | €11,473 | +€8,511 | +287% |
| Suppliers | 440/4 | €2,962 | €11,473 | +€8,511 | +287% |
| Taxes, remuneration and social security | 45 | €20,755 | €15,583 | -€5,171 | -24.9% |
| Taxes | 450/3 | €20,755 | €15,583 | -€5,171 | -24.9% |
| Other amounts payable | 47/48 | €29,059 | €64,646 | +€35,587 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,437 | €7,039 | +€1,602 | +29.5% |
| Other operating charges | 640/8 | €566 | €101 | -€465 | -82.2% |
| Gross operating margin | 9900 | €48,494 | €39,341 | -€9,154 | -18.9% |
| Operating profit (loss) | 9901 | €42,491 | €32,200 | -€10,291 | -24.2% |
| Financial income | 75/76B | €26 | €193 | +€167 | +657% |
| Recurring financial income | 75 | €26 | €193 | +€167 | +657% |
| Financial charges | 65/66B | €1,520 | €1,080 | -€439 | -28.9% |
| Recurring financial charges | 65 | €1,520 | €1,080 | -€439 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €40,997 | €31,313 | -€9,684 | -23.6% |
| Income taxes | 67/77 | €8,948 | €6,650 | -€2,299 | -25.7% |
| Profit (loss) for the period | 9904 | €32,049 | €24,663 | -€7,386 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,049 | €24,663 | -€7,386 | -23.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.