2DOLPHINS: 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.
2DOLPHINS
Largest movements
- Receivables within one year -€2,718
down €2,718 (-92.9%), from €2,926 to €207
- Cash +€821
up €821 (+2565.8%), from €32 to €853
mainly Other debts (+€25,972) and Receivables within one year (+€2,718)
- Other debts +€25,972
up €25,972 (+131.9%), from €19,687 to €45,659
- Trade debts -€25,635
down €25,635 (-26.9%), from €95,277 to €69,642
- Profit (loss) carried forward -€2,235
down €2,235 (-1.0%), from -€222,856 to -€225,091
- Gross operating margin +€14,878
up €14,878 (+85.5%), from -€17,395 to -€2,517
- Purchases and services -€14,878
down €14,878 (-85.5%), from €17,395 to €2,517
- Financial income +€2,513
new in 2024: €2,513
of which Financial income: +€2,513
- Other operating charges -€1,566
no longer reported in 2024 (was €1,566)
- Financial charges +€1,104
up €1,104 (+98.1%), from €1,126 to €2,231
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.
Cash bridge derived
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 | €2,958 | €1,060 | -€1,897 | -64.1% |
| Current assets | 29/58 | €2,958 | €1,060 | -€1,897 | -64.1% |
| Amounts receivable within one year | 40/41 | €2,926 | €207 | -€2,718 | -92.9% |
| Other amounts receivable | 41 | €2,926 | €207 | -€2,718 | -92.9% |
| Cash at bank and in hand | 54/58 | €32 | €853 | +€821 | +2565.8% |
| Total equity and liabilities | 10/49 | €2,958 | €1,060 | -€1,897 | -64.1% |
| Equity | 10/15 | -€204,256 | -€206,491 | -€2,235 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,856 | -€225,091 | -€2,235 | -1.0% |
| Amounts payable | 17/49 | €207,214 | €207,551 | +€337 | +0.2% |
| Amounts payable after more than one year | 17 | €92,250 | €92,250 | = | 0.0% |
| Financial debts | 170/4 | €92,250 | €92,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €114,964 | €115,301 | +€337 | +0.3% |
| Trade debts | 44 | €95,277 | €69,642 | -€25,635 | -26.9% |
| Suppliers | 440/4 | €95,277 | €69,642 | -€25,635 | -26.9% |
| Other amounts payable | 47/48 | €19,687 | €45,659 | +€25,972 | +131.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,395 | €2,517 | -€14,878 | -85.5% |
| Other operating charges | 640/8 | €1,566 | - | -€1,566 | |
| Gross operating margin | 9900 | -€17,395 | -€2,517 | +€14,878 | +85.5% |
| Operating profit (loss) | 9901 | -€18,961 | -€2,517 | +€16,444 | +86.7% |
| Financial income | 75/76B | - | €2,513 | +€2,513 | |
| Recurring financial income | 75 | - | €2,513 | +€2,513 | |
| Non-recurring financial income | 76B | - | €2,513 | +€2,513 | |
| Financial charges | 65/66B | €1,126 | €2,231 | +€1,104 | +98.1% |
| Recurring financial charges | 65 | €1,126 | €2,231 | +€1,104 | +98.1% |
| Profit (loss) for the period before taxes | 9903 | -€20,087 | -€2,235 | +€17,852 | +88.9% |
| Profit (loss) for the period | 9904 | -€20,087 | -€2,235 | +€17,852 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,087 | -€2,235 | +€17,852 | +88.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.