2Y Strategy 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.
2Y Strategy Consulting
Largest movements
- Cash -€58,714
down €58,714 (-45.0%), from €130,452 to €71,738
mainly Contributions, distributions and other (-€130,000) and Deferred charges and accrued income (-€4,376)
- Receivables within one year -€11,843
down €11,843 (-96.3%), from €12,297 to €454
of which Trade receivables: -€12,000
- Deferred charges and accrued income +€4,376
up €4,376 (+562%), from €779 to €5,155
- Profit (loss) carried forward -€67,535
down €67,535 (-50.1%), from €134,842 to €67,307
- Gross operating margin -€14,090
down €14,090 (-14.6%), from €96,602 to €82,512
- Taxes -€3,648
down €3,648 (-15.0%), from €24,307 to €20,659
- Financial income +€1,892
up €1,892 (+204%), from €928 to €2,820
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 | €144,304 | €77,446 | -€66,858 | -46.3% |
| Formation expenses | 20 | €315 | €0 | -€315 | -100% |
| Fixed assets | 21/28 | €461 | €99 | -€362 | -78.5% |
| Tangible fixed assets | 22/27 | €461 | €99 | -€362 | -78.5% |
| Furniture and vehicles | 24 | €461 | €99 | -€362 | -78.5% |
| Current assets | 29/58 | €143,528 | €77,347 | -€66,181 | -46.1% |
| Amounts receivable within one year | 40/41 | €12,297 | €454 | -€11,843 | -96.3% |
| Trade receivables | 40 | €12,000 | €0 | -€12,000 | -100% |
| Other amounts receivable | 41 | €297 | €454 | +€157 | +52.9% |
| Cash at bank and in hand | 54/58 | €130,452 | €71,738 | -€58,714 | -45.0% |
| Deferred charges and accrued income | 490/1 | €779 | €5,155 | +€4,376 | +562% |
| Total equity and liabilities | 10/49 | €144,304 | €77,446 | -€66,858 | -46.3% |
| Equity | 10/15 | €138,842 | €71,307 | -€67,535 | -48.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,842 | €67,307 | -€67,535 | -50.1% |
| Amounts payable | 17/49 | €5,463 | €6,139 | +€677 | +12.4% |
| Amounts payable within one year | 42/48 | €5,463 | €6,111 | +€649 | +11.9% |
| Trade debts | 44 | €213 | €644 | +€431 | +202% |
| Suppliers | 440/4 | €213 | €644 | +€431 | +202% |
| Taxes, remuneration and social security | 45 | €4,526 | €4,166 | -€360 | -8.0% |
| Taxes | 450/3 | €4,526 | €4,166 | -€360 | -8.0% |
| Other amounts payable | 47/48 | €723 | €1,302 | +€578 | +80.0% |
| Accrued charges and deferred income | 492/3 | - | €28 | +€28 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €852 | €677 | -€175 | -20.5% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €96,602 | €82,512 | -€14,090 | -14.6% |
| Operating profit (loss) | 9901 | €95,750 | €81,835 | -€13,916 | -14.5% |
| Financial income | 75/76B | €928 | €2,820 | +€1,892 | +204% |
| Recurring financial income | 75 | €928 | €2,820 | +€1,892 | +204% |
| Financial charges | 65/66B | €1,477 | €1,531 | +€53 | +3.6% |
| Recurring financial charges | 65 | €1,477 | €1,531 | +€53 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €95,201 | €83,124 | -€12,077 | -12.7% |
| Income taxes | 67/77 | €24,307 | €20,659 | -€3,648 | -15.0% |
| Profit (loss) for the period | 9904 | €70,894 | €62,465 | -€8,429 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,894 | €62,465 | -€8,429 | -11.9% |
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.