2DotsTwice: 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.
2DotsTwice
Largest movements
- Cash +€10,022
up €10,022 (+35.9%), from €27,910 to €37,932
mainly Other debts (+€20,000) and Net result for the year (+€11,019)
- Current investments -€3,819
down €3,819 (-15.6%), from €24,503 to €20,684
- Receivables within one year +€3,752
up €3,752 (+39.9%), from €9,409 to €13,161
of which Other amounts receivable: +€4,536
- Other debts +€20,000
up €20,000 (+3,592%), from €557 to €20,557
- Reserves -€8,981
down €8,981 (-23.9%), from €37,631 to €28,650
- Gross operating margin +€21,512
up €21,512, from -€9,147 to €12,365
- Taxes +€325
up €325 (+61,377%), from €1 to €326
- Depreciation -€144
down €144 (-22.7%), from €637 to €492
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 | €65,659 | €75,873 | +€10,214 | +15.6% |
| Fixed assets | 21/28 | €3,837 | €3,344 | -€492 | -12.8% |
| Tangible fixed assets | 22/27 | €1,337 | €844 | -€492 | -36.8% |
| Plant, machinery and equipment | 23 | €1,308 | €844 | -€464 | -35.4% |
| Furniture and vehicles | 24 | €29 | €0 | -€29 | -100% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €61,822 | €72,529 | +€10,707 | +17.3% |
| Amounts receivable within one year | 40/41 | €9,409 | €13,161 | +€3,752 | +39.9% |
| Trade receivables | 40 | €9,409 | €8,625 | -€784 | -8.3% |
| Other amounts receivable | 41 | €0 | €4,536 | +€4,536 | |
| Current investments | 50/53 | €24,503 | €20,684 | -€3,819 | -15.6% |
| Cash at bank and in hand | 54/58 | €27,910 | €37,932 | +€10,022 | +35.9% |
| Deferred charges and accrued income | 490/1 | €0 | €751 | +€751 | |
| Total equity and liabilities | 10/49 | €65,659 | €75,873 | +€10,214 | +15.6% |
| Equity | 10/15 | €56,231 | €47,250 | -€8,981 | -16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,631 | €28,650 | -€8,981 | -23.9% |
| Distributable reserves | 133 | €37,631 | €28,650 | -€8,981 | -23.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,427 | €28,623 | +€19,195 | +204% |
| Amounts payable within one year | 42/48 | €9,427 | €28,623 | +€19,195 | +204% |
| Trade debts | 44 | €8,016 | €7,742 | -€274 | -3.4% |
| Suppliers | 440/4 | €8,016 | €7,742 | -€274 | -3.4% |
| Taxes, remuneration and social security | 45 | €854 | €324 | -€531 | -62.1% |
| Taxes | 450/3 | €854 | €324 | -€531 | -62.1% |
| Other amounts payable | 47/48 | €557 | €20,557 | +€20,000 | +3,592% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €492 | -€144 | -22.7% |
| Other operating charges | 640/8 | €387 | €465 | +€78 | +20.2% |
| Gross operating margin | 9900 | -€9,147 | €12,365 | +€21,512 | |
| Operating profit (loss) | 9901 | -€10,171 | €11,407 | +€21,578 | |
| Financial income | 75/76B | €190 | €89 | -€101 | -53.3% |
| Recurring financial income | 75 | €190 | €89 | -€101 | -53.3% |
| Financial charges | 65/66B | €242 | €151 | -€91 | -37.6% |
| Recurring financial charges | 65 | €242 | €151 | -€91 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,223 | €11,345 | +€21,568 | |
| Income taxes | 67/77 | €1 | €326 | +€325 | +61,377% |
| Profit (loss) for the period | 9904 | -€10,224 | €11,019 | +€21,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,224 | €11,019 | +€21,243 |
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 22 October 2026 via checked.be.