OPÉRATION 2CV: 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.
OPÉRATION 2CV
Largest movements
- Cash +€23,699
up €23,699 (+403.1%), from €5,879 to €29,578
mainly Trade debts (+€30,879) and Receivables within one year (+€7,346)
- Receivables within one year -€7,346
down €7,346 (-43.0%), from €17,086 to €9,740
- Stocks and contracts +€4,020
up €4,020 (+76.1%), from €5,280 to €9,300
- Deferred charges and accrued income +€1,890
new in 2025: €1,890
- Tangible fixed assets +€1,089
up €1,089 (+4.0%), from €27,420 to €28,509
of which Furniture and vehicles: +€1,879
- Trade debts +€30,879
up €30,879 (+448.9%), from €6,878 to €37,757
- Tax, wage and social debts -€12,678
down €12,678 (-95.0%), from €13,339 to €661
- Other debts +€4,972
up €4,972 (+98.9%), from €5,028 to €10,000
- Gross operating margin -€34,858
down €34,858 (-93.0%), from €37,491 to €2,633
- Taxes -€4,541
down €4,541 (-90.4%), from €5,021 to €480
- Depreciation -€2,130
down €2,130 (-72.4%), from €2,940 to €810
- Other operating charges +€660
up €660 (+172.7%), from €382 to €1,042
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 | €55,665 | €79,016 | +€23,351 | +41.9% |
| Fixed assets | 21/28 | €27,420 | €28,509 | +€1,089 | +4.0% |
| Tangible fixed assets | 22/27 | €27,420 | €28,509 | +€1,089 | +4.0% |
| Furniture and vehicles | 24 | €25,048 | €26,928 | +€1,879 | +7.5% |
| Other tangible fixed assets | 26 | €2,372 | €1,581 | -€791 | -33.3% |
| Current assets | 29/58 | €28,245 | €50,508 | +€22,263 | +78.8% |
| Stocks and contracts in progress | 3 | €5,280 | €9,300 | +€4,020 | +76.1% |
| Stocks | 30/36 | €5,280 | €9,300 | +€4,020 | +76.1% |
| Amounts receivable within one year | 40/41 | €17,086 | €9,740 | -€7,346 | -43.0% |
| Trade receivables | 40 | €17,086 | €9,740 | -€7,346 | -43.0% |
| Cash at bank and in hand | 54/58 | €5,879 | €29,578 | +€23,699 | +403.1% |
| Deferred charges and accrued income | 490/1 | - | €1,890 | +€1,890 | |
| Total equity and liabilities | 10/49 | €55,665 | €79,016 | +€23,351 | +41.9% |
| Equity | 10/15 | €30,420 | €30,598 | +€179 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,820 | €11,998 | +€179 | +1.5% |
| Amounts payable | 17/49 | €25,245 | €48,418 | +€23,173 | +91.8% |
| Amounts payable within one year | 42/48 | €25,245 | €48,418 | +€23,173 | +91.8% |
| Trade debts | 44 | €6,878 | €37,757 | +€30,879 | +448.9% |
| Suppliers | 440/4 | €6,878 | €37,757 | +€30,879 | +448.9% |
| Taxes, remuneration and social security | 45 | €13,339 | €661 | -€12,678 | -95.0% |
| Taxes | 450/3 | €13,339 | €661 | -€12,678 | -95.0% |
| Other amounts payable | 47/48 | €5,028 | €10,000 | +€4,972 | +98.9% |
| Non-recurring operating income | 76A | €4,132 | - | -€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,940 | €810 | -€2,130 | -72.4% |
| Other operating charges | 640/8 | €382 | €1,042 | +€660 | +172.7% |
| Gross operating margin | 9900 | €37,491 | €2,633 | -€34,858 | -93.0% |
| Operating profit (loss) | 9901 | €34,169 | €781 | -€33,388 | -97.7% |
| Financial charges | 65/66B | €321 | €122 | -€199 | -62.0% |
| Recurring financial charges | 65 | €321 | €122 | -€199 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €33,848 | €659 | -€33,189 | -98.1% |
| Income taxes | 67/77 | €5,021 | €480 | -€4,541 | -90.4% |
| Profit (loss) for the period | 9904 | €28,827 | €179 | -€28,648 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,827 | €179 | -€28,648 | -99.4% |
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 9 October 2026 via checked.be.