2Potential: 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.
2Potential
Largest movements
- Cash +€20,376
up €20,376 (+18.3%), from €111,357 to €131,733
mainly Net result for the year (+€9,808) and Depreciation (+€9,241)
- Tangible fixed assets -€8,514
down €8,514 (-42.1%), from €20,220 to €11,706
of which Furniture and vehicles: -€9,095
- Receivables within one year -€3,307
down €3,307 (-76.8%), from €4,307 to €1,000
of which Trade receivables: -€4,307
- Reserves +€9,808
up €9,808 (+9.9%), from €98,959 to €108,767
- Tax, wage and social debts -€2,243
down €2,243 (-52.8%), from €4,252 to €2,009
- Other operating charges -€480
down €480 (-39.8%), from €1,205 to €725
- Gross operating margin +€458
up €458 (+1.7%), from €26,435 to €26,893
- Taxes +€330
up €330 (+7.1%), from €4,677 to €5,007
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 | €138,151 | €146,419 | +€8,268 | +6.0% |
| Fixed assets | 21/28 | €20,220 | €11,706 | -€8,514 | -42.1% |
| Tangible fixed assets | 22/27 | €20,220 | €11,706 | -€8,514 | -42.1% |
| Plant, machinery and equipment | 23 | €164 | €745 | +€581 | +354.6% |
| Furniture and vehicles | 24 | €20,056 | €10,961 | -€9,095 | -45.3% |
| Current assets | 29/58 | €117,931 | €134,714 | +€16,782 | +14.2% |
| Amounts receivable within one year | 40/41 | €4,307 | €1,000 | -€3,307 | -76.8% |
| Trade receivables | 40 | €4,307 | - | -€4,307 | |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €111,357 | €131,733 | +€20,376 | +18.3% |
| Deferred charges and accrued income | 490/1 | €2,267 | €1,980 | -€286 | -12.6% |
| Total equity and liabilities | 10/49 | €138,151 | €146,419 | +€8,268 | +6.0% |
| Equity | 10/15 | €101,959 | €111,767 | +€9,808 | +9.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €98,959 | €108,767 | +€9,808 | +9.9% |
| Distributable reserves | 133 | €98,959 | €108,767 | +€9,808 | +9.9% |
| Amounts payable | 17/49 | €36,192 | €34,652 | -€1,540 | -4.3% |
| Amounts payable within one year | 42/48 | €34,600 | €33,212 | -€1,387 | -4.0% |
| Trade debts | 44 | €1,851 | €1,812 | -€39 | -2.1% |
| Suppliers | 440/4 | €1,851 | €1,812 | -€39 | -2.1% |
| Taxes, remuneration and social security | 45 | €4,252 | €2,009 | -€2,243 | -52.8% |
| Taxes | 450/3 | €4,252 | €2,009 | -€2,243 | -52.8% |
| Other amounts payable | 47/48 | €28,497 | €29,392 | +€894 | +3.1% |
| Accrued charges and deferred income | 492/3 | €1,593 | €1,440 | -€153 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,992 | €9,241 | +€249 | +2.8% |
| Other operating charges | 640/8 | €1,205 | €725 | -€480 | -39.8% |
| Gross operating margin | 9900 | €26,435 | €26,893 | +€458 | +1.7% |
| Operating profit (loss) | 9901 | €16,239 | €16,928 | +€689 | +4.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.0% |
| Financial charges | 65/66B | €2,334 | €2,112 | -€221 | -9.5% |
| Recurring financial charges | 65 | €2,334 | €2,112 | -€221 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €13,906 | €14,815 | +€909 | +6.5% |
| Income taxes | 67/77 | €4,677 | €5,007 | +€330 | +7.1% |
| Profit (loss) for the period | 9904 | €9,229 | €9,808 | +€579 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,229 | €9,808 | +€579 | +6.3% |
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 9 October 2026 via checked.be.