2MY CONSULTING: 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.
2MY CONSULTING
Largest movements
- Tangible fixed assets -€85,505
down €85,505 (-5.8%), from €1.5m to €1.4m
of which Land and buildings: -€51,883
- Cash -€27,400
down €27,400 (-34.2%), from €80,170 to €52,771
mainly Other debts (-€105,729) and Debts after one year (-€84,564)
- Other debts -€105,729
down €105,729 (-69.9%), from €151,356 to €45,627
- Debts after one year -€84,564
down €84,564 (-8.0%), from €1.1m to €975,027
- Profit (loss) carried forward +€41,306
no longer reported in 2025 (was -€41,306)
- Reserves +€28,227
up €28,227 (+6.2%), from €453,189 to €481,416
- Current portion of long-term debt +€25,955
up €25,955 (+31.0%), from €83,608 to €109,564
- Gross operating margin -€97,662
down €97,662 (-25.9%), from €377,120 to €279,459
- Taxes -€11,501
down €11,501 (-22.3%), from €51,619 to €40,118
- Financial charges -€6,285
down €6,285 (-23.3%), from €26,932 to €20,646
of which Financial charges: -€6,349
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 | €1,743,663 | €1,627,615 | -€116,047 | -6.7% |
| Fixed assets | 21/28 | €1,579,678 | €1,494,173 | -€85,505 | -5.4% |
| Tangible fixed assets | 22/27 | €1,484,566 | €1,399,061 | -€85,505 | -5.8% |
| Land and buildings | 22 | €1,408,666 | €1,356,784 | -€51,883 | -3.7% |
| Plant, machinery and equipment | 23 | €32,915 | €6,188 | -€26,727 | -81.2% |
| Furniture and vehicles | 24 | €24,211 | €16,970 | -€7,241 | -29.9% |
| Other tangible fixed assets | 26 | €18,774 | €19,120 | +€346 | +1.8% |
| Financial fixed assets | 28 | €95,112 | €95,112 | = | 0.0% |
| Current assets | 29/58 | €163,985 | €133,442 | -€30,543 | -18.6% |
| Amounts receivable within one year | 40/41 | €81,079 | €80,672 | -€407 | -0.5% |
| Trade receivables | 40 | €79,000 | €68,797 | -€10,203 | -12.9% |
| Other amounts receivable | 41 | €2,079 | €11,875 | +€9,796 | +471% |
| Cash at bank and in hand | 54/58 | €80,170 | €52,771 | -€27,400 | -34.2% |
| Deferred charges and accrued income | 490/1 | €2,736 | - | -€2,736 | |
| Total equity and liabilities | 10/49 | €1,743,663 | €1,627,615 | -€116,047 | -6.7% |
| Equity | 10/15 | €419,383 | €488,916 | +€69,533 | +16.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €453,189 | €481,416 | +€28,227 | +6.2% |
| Distributable reserves | 133 | €453,189 | €481,416 | +€28,227 | +6.2% |
| Profit (loss) carried forward | 14 | -€41,306 | - | +€41,306 | |
| Amounts payable | 17/49 | €1,324,279 | €1,138,699 | -€185,580 | -14.0% |
| Amounts payable after more than one year | 17 | €1,059,591 | €975,027 | -€84,564 | -8.0% |
| Financial debts | 170/4 | €1,059,591 | €975,027 | -€84,564 | -8.0% |
| Amounts payable within one year | 42/48 | €264,688 | €163,672 | -€101,017 | -38.2% |
| Current portion of amounts payable after more than one year | 42 | €83,608 | €109,564 | +€25,955 | +31.0% |
| Trade debts | 44 | €14,914 | - | -€14,914 | |
| Suppliers | 440/4 | €14,914 | - | -€14,914 | |
| Taxes, remuneration and social security | 45 | €14,809 | €8,481 | -€6,329 | -42.7% |
| Taxes | 450/3 | €9,997 | €6,957 | -€3,040 | -30.4% |
| Remuneration and social security | 454/9 | €4,812 | €1,523 | -€3,289 | -68.3% |
| Other amounts payable | 47/48 | €151,356 | €45,627 | -€105,729 | -69.9% |
| Remuneration, social security and pensions | 62 | €45,662 | €46,566 | +€904 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,141 | €88,660 | +€3,519 | +4.1% |
| Other operating charges | 640/8 | €12,087 | €12,468 | +€380 | +3.1% |
| Non-recurring operating charges | 66A | €1,031 | €1,714 | +€684 | +66.3% |
| Gross operating margin | 9900 | €377,120 | €279,459 | -€97,662 | -25.9% |
| Operating profit (loss) | 9901 | €233,199 | €130,051 | -€103,149 | -44.2% |
| Financial income | 75/76B | - | €247 | +€247 | |
| Recurring financial income | 75 | - | €247 | +€247 | |
| Financial charges | 65/66B | €26,932 | €20,646 | -€6,285 | -23.3% |
| Recurring financial charges | 65 | €26,932 | €20,583 | -€6,349 | -23.6% |
| Non-recurring financial charges | 66B | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | €206,268 | €109,651 | -€96,617 | -46.8% |
| Income taxes | 67/77 | €51,619 | €40,118 | -€11,501 | -22.3% |
| Profit (loss) for the period | 9904 | €154,649 | €69,533 | -€85,116 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €154,649 | €69,533 | -€85,116 | -55.0% |
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 27 October 2026 via checked.be.