2L Solutions: 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.
2L Solutions
Largest movements
- Cash +€40,451
up €40,451 (+57.1%), from €70,824 to €111,275
mainly Net result for the year (+€72,514) and Tax, wage and social debts (+€18,541)
- Receivables within one year +€39,432
up €39,432 (+369.2%), from €10,679 to €50,112
of which Other amounts receivable: +€45,453
- Tangible fixed assets -€1,847
down €1,847 (-25.1%), from €7,348 to €5,501
- Profit (loss) carried forward +€72,514
new in 2025: €72,514
- Tax, wage and social debts +€18,541
up €18,541 (+93.9%), from €19,751 to €38,292
of which Taxes: +€18,541
- Other debts -€7,431
down €7,431 (-100.0%), from €7,431 to €0
- Trade debts -€6,849
down €6,849 (-86.2%), from €7,945 to €1,095
- Gross operating margin +€34,792
up €34,792 (+54.9%), from €63,401 to €98,192
- Taxes +€8,656
up €8,656 (+67.4%), from €12,846 to €21,502
- Financial income +€1,958
up €1,958, from €0 to €1,958
- Depreciation +€1,301
up €1,301 (+70.3%), from €1,851 to €3,152
- Financial charges +€1,207
up €1,207 (+390.1%), from €309 to €1,516
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 | €92,614 | €169,388 | +€76,774 | +82.9% |
| Fixed assets | 21/28 | €7,348 | €5,501 | -€1,847 | -25.1% |
| Tangible fixed assets | 22/27 | €7,348 | €5,501 | -€1,847 | -25.1% |
| Furniture and vehicles | 24 | €7,348 | €5,501 | -€1,847 | -25.1% |
| Current assets | 29/58 | €85,265 | €163,887 | +€78,622 | +92.2% |
| Amounts receivable within one year | 40/41 | €10,679 | €50,112 | +€39,432 | +369.2% |
| Trade receivables | 40 | €10,679 | €4,659 | -€6,021 | -56.4% |
| Other amounts receivable | 41 | - | €45,453 | +€45,453 | |
| Cash at bank and in hand | 54/58 | €70,824 | €111,275 | +€40,451 | +57.1% |
| Deferred charges and accrued income | 490/1 | €3,762 | €2,500 | -€1,262 | -33.5% |
| Total equity and liabilities | 10/49 | €92,614 | €169,388 | +€76,774 | +82.9% |
| Equity | 10/15 | €57,487 | €130,001 | +€72,514 | +126.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,487 | €52,487 | = | 0.0% |
| Distributable reserves | 133 | €52,487 | €52,487 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €72,514 | +€72,514 | |
| Amounts payable | 17/49 | €35,127 | €39,387 | +€4,260 | +12.1% |
| Amounts payable within one year | 42/48 | €35,127 | €39,387 | +€4,260 | +12.1% |
| Trade debts | 44 | €7,945 | €1,095 | -€6,849 | -86.2% |
| Suppliers | 440/4 | €7,945 | €1,095 | -€6,849 | -86.2% |
| Taxes, remuneration and social security | 45 | €19,751 | €38,292 | +€18,541 | +93.9% |
| Taxes | 450/3 | €19,751 | €38,292 | +€18,541 | +93.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,431 | €0 | -€7,431 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,851 | €3,152 | +€1,301 | +70.3% |
| Other operating charges | 640/8 | €1,007 | €1,465 | +€458 | +45.5% |
| Gross operating margin | 9900 | €63,401 | €98,192 | +€34,792 | +54.9% |
| Operating profit (loss) | 9901 | €60,543 | €93,575 | +€33,032 | +54.6% |
| Financial income | 75/76B | €0 | €1,958 | +€1,958 | |
| Recurring financial income | 75 | €0 | €1,958 | +€1,958 | |
| Financial charges | 65/66B | €309 | €1,516 | +€1,207 | +390.1% |
| Recurring financial charges | 65 | €309 | €1,516 | +€1,207 | +390.1% |
| Profit (loss) for the period before taxes | 9903 | €60,234 | €94,017 | +€33,783 | +56.1% |
| Income taxes | 67/77 | €12,846 | €21,502 | +€8,656 | +67.4% |
| Profit (loss) for the period | 9904 | €47,387 | €72,514 | +€25,127 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,387 | €72,514 | +€25,127 | +53.0% |
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 8 October 2026 via checked.be.