2seater: 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.
2seater
Largest movements
- Receivables within one year +€25,474
up €25,474 (+274%), from €9,289 to €34,763
of which Trade receivables: +€18,150
- Receivables after one year +€13,912
new in 2025: €13,912
- Cash +€5,939
up €5,939 (+56.0%), from €10,611 to €16,550
mainly Net result for the year (+€35,806) and Tax, wage and social debts (+€12,066)
- Reserves +€22,627
up €22,627 (+1,131%), from €2,000 to €24,627
of which Distributable reserves: +€22,627
- Tax, wage and social debts +€12,066
new in 2025: €12,066
- Other debts +€6,210
up €6,210 (+11.9%), from €52,119 to €58,329
- Profit (loss) carried forward +€4,263
no longer reported in 2025 (was -€4,263)
- Gross operating margin +€36,946
up €36,946, from -€232 to €36,714
- Financial charges +€1,145
up €1,145 (+747%), from €153 to €1,299
- Other operating charges +€886
up €886 (+751%), from €118 to €1,004
- Financial income +€876
up €876 (+169%), from €518 to €1,394
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 | €69,899 | €115,224 | +€45,325 | +64.8% |
| Fixed assets | 21/28 | €50,000 | €50,000 | = | 0.0% |
| Intangible fixed assets | 21 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €19,899 | €65,224 | +€45,325 | +228% |
| Amounts receivable after more than one year | 29 | - | €13,912 | +€13,912 | |
| Other amounts receivable | 291 | - | €13,912 | +€13,912 | |
| Amounts receivable within one year | 40/41 | €9,289 | €34,763 | +€25,474 | +274% |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Other amounts receivable | 41 | €9,289 | €16,613 | +€7,324 | +78.9% |
| Cash at bank and in hand | 54/58 | €10,611 | €16,550 | +€5,939 | +56.0% |
| Total equity and liabilities | 10/49 | €69,899 | €115,224 | +€45,325 | +64.8% |
| Equity | 10/15 | €17,737 | €44,627 | +€26,891 | +152% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €24,627 | +€22,627 | +1,131% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | - | €22,627 | +€22,627 | |
| Profit (loss) carried forward | 14 | -€4,263 | - | +€4,263 | |
| Amounts payable | 17/49 | €52,163 | €70,597 | +€18,434 | +35.3% |
| Amounts payable within one year | 42/48 | €52,163 | €70,597 | +€18,434 | +35.3% |
| Trade debts | 44 | €44 | €202 | +€158 | +357% |
| Suppliers | 440/4 | €44 | €202 | +€158 | +357% |
| Taxes, remuneration and social security | 45 | - | €12,066 | +€12,066 | |
| Taxes | 450/3 | - | €12,066 | +€12,066 | |
| Other amounts payable | 47/48 | €52,119 | €58,329 | +€6,210 | +11.9% |
| Other operating charges | 640/8 | €118 | €1,004 | +€886 | +751% |
| Gross operating margin | 9900 | -€232 | €36,714 | +€36,946 | |
| Operating profit (loss) | 9901 | -€350 | €35,710 | +€36,060 | |
| Financial income | 75/76B | €518 | €1,394 | +€876 | +169% |
| Recurring financial income | 75 | €518 | €1,394 | +€876 | +169% |
| Financial charges | 65/66B | €153 | €1,299 | +€1,145 | +747% |
| Recurring financial charges | 65 | €153 | €1,299 | +€1,145 | +747% |
| Profit (loss) for the period before taxes | 9903 | €15 | €35,806 | +€35,791 | +236,556% |
| Profit (loss) for the period | 9904 | €15 | €35,806 | +€35,791 | +236,556% |
| Profit (loss) for the period to be appropriated | 9905 | €15 | €35,806 | +€35,791 | +236,556% |
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 25 October 2026 via checked.be.