2SMC: 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.
2SMC
Largest movements
- Cash -€982
down €982 (-20.3%), from €4,836 to €3,854
mainly Net result for the year (-€983)
- Profit (loss) carried forward -€983
down €983 (-10.2%), from -€9,619 to -€10,602
- Gross operating margin -€386
down €386 (-871.5%), from -€44 to -€430
- Other operating charges +€360
up €360 (+903.3%), from €40 to €400
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 | €4,836 | €3,854 | -€982 | -20.3% |
| Current assets | 29/58 | €4,836 | €3,854 | -€982 | -20.3% |
| Cash at bank and in hand | 54/58 | €4,836 | €3,854 | -€982 | -20.3% |
| Total equity and liabilities | 10/49 | €4,836 | €3,854 | -€982 | -20.3% |
| Equity | 10/15 | €3,112 | €2,129 | -€983 | -31.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €331 | €331 | = | 0.0% |
| Non-distributable reserves | 130/1 | €331 | €331 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €331 | +€331 | |
| Other | 1319 | €331 | - | -€331 | |
| Profit (loss) carried forward | 14 | -€9,619 | -€10,602 | -€983 | -10.2% |
| Amounts payable | 17/49 | €1,724 | €1,726 | +€1 | +0.1% |
| Amounts payable within one year | 42/48 | €1,724 | €1,726 | +€1 | +0.1% |
| Trade debts | 44 | €429 | €430 | +€1 | +0.3% |
| Suppliers | 440/4 | €429 | €430 | +€1 | +0.3% |
| Other amounts payable | 47/48 | €1,296 | €1,296 | = | 0.0% |
| Other operating charges | 640/8 | €40 | €400 | +€360 | +903.3% |
| Gross operating margin | 9900 | -€44 | -€430 | -€386 | -871.5% |
| Operating profit (loss) | 9901 | -€84 | -€830 | -€746 | -886.6% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€237 | -€983 | -€746 | -314.1% |
| Profit (loss) for the period | 9904 | -€237 | -€983 | -€746 | -314.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€237 | -€983 | -€746 | -314.1% |
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.