DEUX TROIS LIGNES: what changed
DEUX TROIS LIGNES
Largest movements
- Receivables within one year -€11,735
down €11,735 (-34.3%), from €34,261 to €22,526
of which Trade receivables: -€10,053
- Cash +€6,383
up €6,383 (+15.4%), from €41,362 to €47,745
mainly Receivables within one year (+€11,735) and Depreciation (+€2,003)
- Tangible fixed assets -€2,003
down €2,003 (-40.8%), from €4,911 to €2,909
of which Furniture and vehicles: -€1,316
- Profit (loss) carried forward -€7,283
down €7,283 (-14.8%), from €49,313 to €42,030
- Gross operating margin -€9,658
down €9,658, from €6,792 to -€2,867
- Taxes +€683
up €683 (+325%), from €210 to €893
- Depreciation -€465
down €465 (-18.9%), from €2,468 to €2,003
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,534 | €73,179 | -€7,355 | -9.1% |
| Fixed assets | 21/28 | €4,911 | €2,909 | -€2,003 | -40.8% |
| Tangible fixed assets | 22/27 | €4,911 | €2,909 | -€2,003 | -40.8% |
| Plant, machinery and equipment | 23 | €687 | - | -€687 | |
| Furniture and vehicles | 24 | €4,224 | €2,909 | -€1,316 | -31.1% |
| Current assets | 29/58 | €75,623 | €70,270 | -€5,352 | -7.1% |
| Amounts receivable within one year | 40/41 | €34,261 | €22,526 | -€11,735 | -34.3% |
| Trade receivables | 40 | €22,471 | €12,418 | -€10,053 | -44.7% |
| Other amounts receivable | 41 | €11,790 | €10,107 | -€1,683 | -14.3% |
| Cash at bank and in hand | 54/58 | €41,362 | €47,745 | +€6,383 | +15.4% |
| Total equity and liabilities | 10/49 | €80,534 | €73,179 | -€7,355 | -9.1% |
| Equity | 10/15 | €75,146 | €67,863 | -€7,283 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,633 | €19,633 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,773 | €17,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,313 | €42,030 | -€7,283 | -14.8% |
| Amounts payable | 17/49 | €5,389 | €5,316 | -€72 | -1.3% |
| Amounts payable within one year | 42/48 | €5,389 | €5,316 | -€72 | -1.3% |
| Trade debts | 44 | €1,381 | €1,757 | +€376 | +27.2% |
| Suppliers | 440/4 | €1,381 | €1,757 | +€376 | +27.2% |
| Taxes, remuneration and social security | 45 | €4,008 | €3,559 | -€448 | -11.2% |
| Taxes | 450/3 | €4,008 | €3,559 | -€448 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,468 | €2,003 | -€465 | -18.9% |
| Other operating charges | 640/8 | €986 | €928 | -€57 | -5.8% |
| Gross operating margin | 9900 | €6,792 | -€2,867 | -€9,658 | |
| Operating profit (loss) | 9901 | €3,338 | -€5,797 | -€9,135 | |
| Financial charges | 65/66B | €574 | €593 | +€18 | +3.2% |
| Recurring financial charges | 65 | €573 | €405 | -€168 | -29.3% |
| Non-recurring financial charges | 66B | €1 | €188 | +€187 | +17,764% |
| Profit (loss) for the period before taxes | 9903 | €2,763 | -€6,390 | -€9,153 | |
| Income taxes | 67/77 | €210 | €893 | +€683 | +325% |
| Profit (loss) for the period | 9904 | €2,553 | -€7,283 | -€9,836 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,553 | -€7,283 | -€9,836 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.