@2MAINS: 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.
@2MAINS
Largest movements
- Cash +€3,305
up €3,305, from €0 to €3,305
mainly Net result for the year (+€9,697) and Depreciation (+€2,394)
- Tangible fixed assets -€1,239
down €1,239 (-26.0%), from €4,763 to €3,524
of which Leasing and similar rights: -€622
- Deferred charges and accrued income +€977
up €977 (+358%), from €273 to €1,250
- Profit (loss) carried forward +€9,697
up €9,697 (+53.7%), from -€18,064 to -€8,368
- Short-term financial debts -€4,864
down €4,864 (-100%), from €4,864 to €0
- Trade debts -€3,989
down €3,989 (-66.5%), from €6,000 to €2,012
- Tax, wage and social debts +€2,181
up €2,181 (+323%), from €675 to €2,856
of which Taxes: +€1,659
- Gross operating margin +€10,942
up €10,942 (+273%), from €4,015 to €14,957
- Taxes +€1,306
up €1,306 (+1,497%), from €87 to €1,393
- Staff costs +€606
new in 2025: €606
- Other operating charges -€316
down €316 (-61.6%), from €513 to €197
- Depreciation -€205
down €205 (-7.9%), from €2,599 to €2,394
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 | €12,076 | €15,100 | +€3,024 | +25.0% |
| Fixed assets | 21/28 | €4,763 | €3,524 | -€1,239 | -26.0% |
| Tangible fixed assets | 22/27 | €4,763 | €3,524 | -€1,239 | -26.0% |
| Plant, machinery and equipment | 23 | €818 | €208 | -€610 | -74.6% |
| Furniture and vehicles | 24 | €1,837 | €2,072 | +€235 | +12.8% |
| Leasing and similar rights | 25 | €1,866 | €1,244 | -€622 | -33.3% |
| Other tangible fixed assets | 26 | €242 | €0 | -€242 | -100% |
| Current assets | 29/58 | €7,313 | €11,576 | +€4,263 | +58.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €7,040 | €7,021 | -€19 | -0.3% |
| Trade receivables | 40 | €3,305 | €2,708 | -€597 | -18.1% |
| Other amounts receivable | 41 | €3,734 | €4,312 | +€578 | +15.5% |
| Cash at bank and in hand | 54/58 | €0 | €3,305 | +€3,305 | |
| Deferred charges and accrued income | 490/1 | €273 | €1,250 | +€977 | +358% |
| Total equity and liabilities | 10/49 | €12,076 | €15,100 | +€3,024 | +25.0% |
| Equity | 10/15 | €536 | €10,232 | +€9,697 | +1,810% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,064 | -€8,368 | +€9,697 | +53.7% |
| Amounts payable | 17/49 | €11,540 | €4,868 | -€6,672 | -57.8% |
| Amounts payable within one year | 42/48 | €11,540 | €4,868 | -€6,672 | -57.8% |
| Financial debts | 43 | €4,864 | €0 | -€4,864 | -100% |
| Credit institutions | 430/8 | €4,864 | €0 | -€4,864 | -100% |
| Trade debts | 44 | €6,000 | €2,012 | -€3,989 | -66.5% |
| Suppliers | 440/4 | €6,000 | €2,012 | -€3,989 | -66.5% |
| Taxes, remuneration and social security | 45 | €675 | €2,856 | +€2,181 | +323% |
| Taxes | 450/3 | €675 | €2,334 | +€1,659 | +246% |
| Remuneration and social security | 454/9 | - | €522 | +€522 | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €606 | +€606 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,599 | €2,394 | -€205 | -7.9% |
| Other operating charges | 640/8 | €513 | €197 | -€316 | -61.6% |
| Gross operating margin | 9900 | €4,015 | €14,957 | +€10,942 | +273% |
| Operating profit (loss) | 9901 | €903 | €11,761 | +€10,857 | +1,202% |
| Financial income | 75/76B | €131 | €208 | +€77 | +58.9% |
| Recurring financial income | 75 | €131 | €208 | +€77 | +58.9% |
| Financial charges | 65/66B | €767 | €880 | +€113 | +14.7% |
| Recurring financial charges | 65 | €767 | €880 | +€113 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €268 | €11,089 | +€10,822 | +4,043% |
| Income taxes | 67/77 | €87 | €1,393 | +€1,306 | +1,497% |
| Profit (loss) for the period | 9904 | €180 | €9,697 | +€9,516 | +5,273% |
| Profit (loss) for the period to be appropriated | 9905 | €180 | €9,697 | +€9,516 | +5,273% |
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 14 October 2026 via checked.be.