ONLINE2BUSINESS: what changed
What changed
ONLINE2BUSINESS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€18,616
2024 · €44,350-€25,734
Equity
€81,509
2024 · €62,893+€18,616
Cash
€28,302
2024 · €27,891+€411
Balance sheet total
€114,692
2024 · €104,336+€10,356
Largest movements
Assets
- Receivables within one year +€14,933
up €14,933 (+35.5%), from €42,052 to €56,986
of which Trade receivables: +€13,273
- Tangible fixed assets -€4,955
down €4,955 (-17.6%), from €28,229 to €23,275
of which Other tangible fixed assets: -€4,441
Equity and liabilities
- Profit (loss) carried forward +€18,616
up €18,616 (+42.0%), from €44,350 to €62,967
- Other debts -€15,671
no longer reported in 2025 (was €15,671)
- Trade debts +€6,206
up €6,206 (+102%), from €6,056 to €12,262
- Tax, wage and social debts +€1,233
up €1,233 (+12.9%), from €9,553 to €10,786
Income statement
- Gross operating margin -€33,202
down €33,202 (-50.8%), from €65,387 to €32,185
- Taxes -€6,273
down €6,273 (-45.9%), from €13,681 to €7,408
- Financial income +€2,620
new in 2025: €2,620
- Depreciation +€2,030
up €2,030 (+34.9%), from €5,812 to €7,842
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.
Result 2024
€44,350
Gross operating margin
-€33,202
Depreciation
-€2,030
Other operating charges
+€550
Financial income
+€2,620
Financial charges
+€55
Taxes
+€6,273
Result 2025
€18,616
raises the resultlowers the result
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.
From operations
+€3,052
Investment
-€2,613
Financing
-€29
Cash 2024
€27,891
From operations (derived)
+€3,052
Net result for the year
+€18,616
Depreciation
+€7,842
Receivables within one year
-€14,933
Deferred charges and accrued income
-€242
Trade debts
+€6,206
Tax, wage and social debts
+€1,233
Other debts
-€15,671
Investment (derived)
-€2,613
Investment in fixed assets (net)
-€2,613
Financing
-€29
Current portion of long-term debt
-€29
Cash 2025
€28,302
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,336 | €114,692 | +€10,356 | +9.9% |
| Formation expenses | 20 | €1,417 | €1,142 | -€275 | -19.4% |
| Fixed assets | 21/28 | €28,229 | €23,275 | -€4,955 | -17.6% |
| Tangible fixed assets | 22/27 | €28,229 | €23,275 | -€4,955 | -17.6% |
| Plant, machinery and equipment | 23 | €3,777 | €4,521 | +€744 | +19.7% |
| Furniture and vehicles | 24 | €4,013 | €2,755 | -€1,258 | -31.3% |
| Other tangible fixed assets | 26 | €20,440 | €15,998 | -€4,441 | -21.7% |
| Current assets | 29/58 | €74,689 | €90,275 | +€15,586 | +20.9% |
| Amounts receivable within one year | 40/41 | €42,052 | €56,986 | +€14,933 | +35.5% |
| Trade receivables | 40 | €32,941 | €46,214 | +€13,273 | +40.3% |
| Other amounts receivable | 41 | €9,111 | €10,772 | +€1,661 | +18.2% |
| Cash at bank and in hand | 54/58 | €27,891 | €28,302 | +€411 | +1.5% |
| Deferred charges and accrued income | 490/1 | €4,746 | €4,988 | +€242 | +5.1% |
| Total equity and liabilities | 10/49 | €104,336 | €114,692 | +€10,356 | +9.9% |
| Equity | 10/15 | €62,893 | €81,509 | +€18,616 | +29.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,543 | €17,543 | = | 0.0% |
| Distributable reserves | 133 | €17,543 | €17,543 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,350 | €62,967 | +€18,616 | +42.0% |
| Amounts payable | 17/49 | €41,443 | €33,182 | -€8,260 | -19.9% |
| Amounts payable within one year | 42/48 | €38,357 | €30,097 | -€8,260 | -21.5% |
| Current portion of amounts payable after more than one year | 42 | €7,078 | €7,049 | -€29 | -0.4% |
| Trade debts | 44 | €6,056 | €12,262 | +€6,206 | +102% |
| Suppliers | 440/4 | €6,056 | €12,262 | +€6,206 | +102% |
| Taxes, remuneration and social security | 45 | €9,553 | €10,786 | +€1,233 | +12.9% |
| Taxes | 450/3 | €9,553 | €10,786 | +€1,233 | +12.9% |
| Other amounts payable | 47/48 | €15,671 | - | -€15,671 | |
| Accrued charges and deferred income | 492/3 | €3,085 | €3,085 | = | 0.0% |
| Non-recurring operating income | 76A | €16,671 | - | -€16,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,812 | €7,842 | +€2,030 | +34.9% |
| Other operating charges | 640/8 | €974 | €424 | -€550 | -56.5% |
| Gross operating margin | 9900 | €65,387 | €32,185 | -€33,202 | -50.8% |
| Operating profit (loss) | 9901 | €58,600 | €23,918 | -€34,682 | -59.2% |
| Financial income | 75/76B | - | €2,620 | +€2,620 | |
| Recurring financial income | 75 | - | €2,620 | +€2,620 | |
| Financial charges | 65/66B | €569 | €514 | -€55 | -9.7% |
| Recurring financial charges | 65 | €569 | €514 | -€55 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €58,031 | €26,024 | -€32,007 | -55.2% |
| Income taxes | 67/77 | €13,681 | €7,408 | -€6,273 | -45.9% |
| Profit (loss) for the period | 9904 | €44,350 | €18,616 | -€25,734 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,350 | €18,616 | -€25,734 | -58.0% |
Next steps
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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 1 November 2026 via checked.be.