2DEK: 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.
2DEK
Largest movements
- Cash -€3,114
down €3,114 (-19.7%), from €15,818 to €12,704
mainly Debts after one year (-€13,782) and Investment in fixed assets (net) (-€11,063)
- Stocks and contracts +€2,310
up €2,310 (+2.4%), from €98,230 to €100,540
- Debts after one year -€13,782
down €13,782 (-31.4%), from €43,933 to €30,151
- Trade debts +€8,962
up €8,962 (+77.6%), from €11,543 to €20,505
- Tax, wage and social debts -€8,124
down €8,124 (-57.7%), from €14,068 to €5,944
of which Taxes: -€4,345
- Reserves +€4,950
up €4,950 (+7.1%), from €69,440 to €74,390
- Other debts +€2,144
up €2,144 (+5.6%), from €38,285 to €40,429
- Gross operating margin -€7,828
down €7,828 (-13.4%), from €58,291 to €50,463
- Depreciation +€6,908
up €6,908 (+121.8%), from €5,669 to €12,577
- Taxes -€3,945
down €3,945 (-62.4%), from €6,324 to €2,380
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 | €198,159 | €194,349 | -€3,810 | -1.9% |
| Fixed assets | 21/28 | €44,088 | €42,574 | -€1,514 | -3.4% |
| Tangible fixed assets | 22/27 | €43,725 | €42,211 | -€1,514 | -3.5% |
| Plant, machinery and equipment | 23 | €8,050 | €9,448 | +€1,397 | +17.4% |
| Furniture and vehicles | 24 | €35,675 | €32,764 | -€2,911 | -8.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €154,071 | €151,775 | -€2,296 | -1.5% |
| Stocks and contracts in progress | 3 | €98,230 | €100,540 | +€2,310 | +2.4% |
| Stocks | 30/36 | €98,230 | €100,540 | +€2,310 | +2.4% |
| Amounts receivable within one year | 40/41 | €39,385 | €37,744 | -€1,640 | -4.2% |
| Trade receivables | 40 | €35,709 | €34,627 | -€1,082 | -3.0% |
| Other amounts receivable | 41 | €3,676 | €3,117 | -€558 | -15.2% |
| Cash at bank and in hand | 54/58 | €15,818 | €12,704 | -€3,114 | -19.7% |
| Deferred charges and accrued income | 490/1 | €638 | €787 | +€149 | +23.3% |
| Total equity and liabilities | 10/49 | €198,159 | €194,349 | -€3,810 | -1.9% |
| Equity | 10/15 | €71,468 | €76,446 | +€4,978 | +7.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €69,440 | €74,390 | +€4,950 | +7.1% |
| Distributable reserves | 133 | €69,440 | €74,390 | +€4,950 | +7.1% |
| Profit (loss) carried forward | 14 | €28 | €56 | +€28 | +102.7% |
| Amounts payable | 17/49 | €126,691 | €117,903 | -€8,788 | -6.9% |
| Amounts payable after more than one year | 17 | €43,933 | €30,151 | -€13,782 | -31.4% |
| Financial debts | 170/4 | €43,933 | €30,151 | -€13,782 | -31.4% |
| Amounts payable within one year | 42/48 | €82,454 | €87,437 | +€4,983 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €18,558 | €20,559 | +€2,001 | +10.8% |
| Trade debts | 44 | €11,543 | €20,505 | +€8,962 | +77.6% |
| Suppliers | 440/4 | €11,543 | €20,505 | +€8,962 | +77.6% |
| Taxes, remuneration and social security | 45 | €14,068 | €5,944 | -€8,124 | -57.7% |
| Taxes | 450/3 | €6,154 | €1,809 | -€4,345 | -70.6% |
| Remuneration and social security | 454/9 | €7,915 | €4,136 | -€3,779 | -47.7% |
| Other amounts payable | 47/48 | €38,285 | €40,429 | +€2,144 | +5.6% |
| Accrued charges and deferred income | 492/3 | €304 | €315 | +€11 | +3.5% |
| Remuneration, social security and pensions | 62 | €27,817 | €27,545 | -€271 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,669 | €12,577 | +€6,908 | +121.8% |
| Other operating charges | 640/8 | €1,064 | €802 | -€262 | -24.7% |
| Gross operating margin | 9900 | €58,291 | €50,463 | -€7,828 | -13.4% |
| Operating profit (loss) | 9901 | €23,741 | €9,539 | -€14,202 | -59.8% |
| Financial income | 75/76B | €2,826 | €2,378 | -€448 | -15.9% |
| Recurring financial income | 75 | €2,826 | €2,378 | -€448 | -15.9% |
| Financial charges | 65/66B | €4,595 | €4,559 | -€36 | -0.8% |
| Recurring financial charges | 65 | €4,595 | €4,559 | -€36 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €21,972 | €7,358 | -€14,614 | -66.5% |
| Income taxes | 67/77 | €6,324 | €2,380 | -€3,945 | -62.4% |
| Profit (loss) for the period | 9904 | €15,648 | €4,978 | -€10,670 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,648 | €4,978 | -€10,670 | -68.2% |
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.