2K Dept: what changed
2K Dept
Largest movements
- Cash +€7,804
up €7,804 (+185%), from €4,225 to €12,028
mainly Tax, wage and social debts (+€4,496) and Debts after one year (+€3,743)
- Tangible fixed assets -€3,583
down €3,583 (-94.8%), from €3,779 to €196
of which Furniture and vehicles: -€3,262
- Stocks and contracts -€1,750
no longer reported in 2025 (was €1,750)
- Receivables within one year -€439
down €439 (-1.9%), from €23,331 to €22,891
- Tax, wage and social debts +€4,496
up €4,496 (+256%), from €1,756 to €6,252
- Trade debts -€3,952
down €3,952 (-81.3%), from €4,864 to €911
- Debts after one year +€3,743
up €3,743 (+19.2%), from €19,468 to €23,211
- Profit (loss) carried forward -€2,258
down €2,258 (-45.2%), from €4,997 to €2,740
- Gross operating margin -€10,996
down €10,996 (-79.4%), from €13,844 to €2,848
- Other operating charges -€4,391
down €4,391 (-89.2%), from €4,924 to €533
- Taxes -€1,272
down €1,272 (-72.4%), from €1,756 to €484
- Financial charges -€653
down €653 (-57.1%), from €1,145 to €492
- Depreciation -€516
down €516 (-12.6%), from €4,100 to €3,583
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,085 | €35,115 | +€2,031 | +6.1% |
| Fixed assets | 21/28 | €3,779 | €196 | -€3,583 | -94.8% |
| Tangible fixed assets | 22/27 | €3,779 | €196 | -€3,583 | -94.8% |
| Plant, machinery and equipment | 23 | €518 | €196 | -€322 | -62.2% |
| Furniture and vehicles | 24 | €3,262 | - | -€3,262 | |
| Current assets | 29/58 | €29,305 | €34,920 | +€5,614 | +19.2% |
| Stocks and contracts in progress | 3 | €1,750 | - | -€1,750 | |
| Stocks | 30/36 | €1,750 | - | -€1,750 | |
| Amounts receivable within one year | 40/41 | €23,331 | €22,891 | -€439 | -1.9% |
| Other amounts receivable | 41 | €23,331 | €22,891 | -€439 | -1.9% |
| Cash at bank and in hand | 54/58 | €4,225 | €12,028 | +€7,804 | +185% |
| Total equity and liabilities | 10/49 | €33,085 | €35,115 | +€2,031 | +6.1% |
| Equity | 10/15 | €6,997 | €4,740 | -€2,258 | -32.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,997 | €2,740 | -€2,258 | -45.2% |
| Amounts payable | 17/49 | €26,087 | €30,376 | +€4,288 | +16.4% |
| Amounts payable after more than one year | 17 | €19,468 | €23,211 | +€3,743 | +19.2% |
| Other amounts payable | 178/9 | €19,468 | €23,211 | +€3,743 | +19.2% |
| Amounts payable within one year | 42/48 | €6,620 | €7,164 | +€545 | +8.2% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €4,864 | €911 | -€3,952 | -81.3% |
| Suppliers | 440/4 | €4,864 | €911 | -€3,952 | -81.3% |
| Taxes, remuneration and social security | 45 | €1,756 | €6,252 | +€4,496 | +256% |
| Taxes | 450/3 | €1,756 | €6,252 | +€4,496 | +256% |
| Remuneration, social security and pensions | 62 | €84 | €16 | -€68 | -80.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,100 | €3,583 | -€516 | -12.6% |
| Other operating charges | 640/8 | €4,924 | €533 | -€4,391 | -89.2% |
| Gross operating margin | 9900 | €13,844 | €2,848 | -€10,996 | -79.4% |
| Operating profit (loss) | 9901 | €4,735 | -€1,285 | -€6,021 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,145 | €492 | -€653 | -57.1% |
| Recurring financial charges | 65 | €1,145 | €492 | -€653 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | €3,591 | -€1,774 | -€5,364 | |
| Income taxes | 67/77 | €1,756 | €484 | -€1,272 | -72.4% |
| Profit (loss) for the period | 9904 | €1,835 | -€2,258 | -€4,092 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,835 | -€2,258 | -€4,092 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.