2MBT: 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.
2MBT
Largest movements
- Receivables within one year +€64,497
up €64,497 (+949.7%), from €6,791 to €71,289
of which Trade receivables: +€56,816
- Cash +€62,390
up €62,390 (+309.9%), from €20,130 to €82,519
mainly Net result for the year (+€63,689) and Other debts (+€48,000)
- Profit (loss) carried forward +€63,689
up €63,689, from -€23,127 to €40,561
- Other debts +€48,000
up €48,000 (+108.6%), from €44,205 to €92,205
- Trade debts +€15,198
up €15,198 (+1402.4%), from €1,084 to €16,282
- Gross operating margin +€78,920
up €78,920, from -€14,297 to €64,623
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 | €27,161 | €154,048 | +€126,887 | +467.2% |
| Fixed assets | 21/28 | €240 | €240 | = | 0.0% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €26,921 | €153,808 | +€126,887 | +471.3% |
| Amounts receivable within one year | 40/41 | €6,791 | €71,289 | +€64,497 | +949.7% |
| Trade receivables | 40 | €3,245 | €60,061 | +€56,816 | +1750.9% |
| Other amounts receivable | 41 | €3,546 | €11,227 | +€7,681 | +216.6% |
| Cash at bank and in hand | 54/58 | €20,130 | €82,519 | +€62,390 | +309.9% |
| Total equity and liabilities | 10/49 | €27,161 | €154,048 | +€126,887 | +467.2% |
| Equity | 10/15 | -€18,127 | €45,561 | +€63,689 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,127 | €40,561 | +€63,689 | |
| Amounts payable | 17/49 | €45,288 | €108,486 | +€63,198 | +139.5% |
| Amounts payable within one year | 42/48 | €45,288 | €108,486 | +€63,198 | +139.5% |
| Trade debts | 44 | €1,084 | €16,282 | +€15,198 | +1402.4% |
| Suppliers | 440/4 | €1,084 | €16,282 | +€15,198 | +1402.4% |
| Other amounts payable | 47/48 | €44,205 | €92,205 | +€48,000 | +108.6% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | -€14,297 | €64,623 | +€78,920 | |
| Operating profit (loss) | 9901 | -€14,415 | €64,103 | +€78,518 | |
| Financial charges | 65/66B | €163 | €414 | +€251 | +153.7% |
| Recurring financial charges | 65 | €163 | €414 | +€251 | +153.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,578 | €63,689 | +€78,267 | |
| Income taxes | 67/77 | €448 | - | -€448 | |
| Profit (loss) for the period | 9904 | -€15,026 | €63,689 | +€78,715 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,026 | €63,689 | +€78,715 |
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 3 October 2026 via checked.be.