Twee-eiige Drieling: what changed
Twee-eiige Drieling
Largest movements
- Deferred charges and accrued income +€18,361
up €18,361 (+294%), from €6,245 to €24,606
- Cash +€13,838
up €13,838 (+16.7%), from €82,822 to €96,661
mainly Trade debts (+€13,930) and Receivables within one year (+€13,635)
- Receivables within one year -€13,635
down €13,635 (-41.3%), from €33,000 to €19,364
of which Trade receivables: -€9,376
- Trade debts +€13,930
up €13,930 (+110%), from €12,631 to €26,561
- Reserves +€7,385
up €7,385 (+12.0%), from €61,502 to €68,887
- Tax, wage and social debts +€4,963
up €4,963 (+55.7%), from €8,914 to €13,877
of which Remuneration and social security: +€3,087
- Other debts -€4,242
down €4,242 (-14.4%), from €29,493 to €25,251
- Accrued charges and deferred income -€2,314
down €2,314 (-100%), from €2,314 to €0
- Staff costs +€13,018
up €13,018 (+101%), from €12,935 to €25,952
- Taxes -€2,887
down €2,887 (-31.3%), from €9,234 to €6,348
- Gross operating margin -€707
down €707 (-1.6%), from €43,475 to €42,768
- Depreciation +€653
up €653 (+110%), from €591 to €1,245
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 | €126,995 | €146,150 | +€19,155 | +15.1% |
| Fixed assets | 21/28 | €4,928 | €5,519 | +€591 | +12.0% |
| Tangible fixed assets | 22/27 | €4,368 | €4,959 | +€591 | +13.5% |
| Plant, machinery and equipment | 23 | €0 | €1,229 | +€1,229 | |
| Furniture and vehicles | 24 | €3,668 | €3,030 | -€638 | -17.4% |
| Other tangible fixed assets | 26 | €700 | €700 | = | 0.0% |
| Financial fixed assets | 28 | €560 | €560 | = | 0.0% |
| Current assets | 29/58 | €122,067 | €140,631 | +€18,564 | +15.2% |
| Amounts receivable within one year | 40/41 | €33,000 | €19,364 | -€13,635 | -41.3% |
| Trade receivables | 40 | €27,918 | €18,542 | -€9,376 | -33.6% |
| Other amounts receivable | 41 | €5,081 | €822 | -€4,259 | -83.8% |
| Cash at bank and in hand | 54/58 | €82,822 | €96,661 | +€13,838 | +16.7% |
| Deferred charges and accrued income | 490/1 | €6,245 | €24,606 | +€18,361 | +294% |
| Total equity and liabilities | 10/49 | €126,995 | €146,150 | +€19,155 | +15.1% |
| Equity | 10/15 | €73,076 | €80,461 | +€7,385 | +10.1% |
| Reserves | 13 | €61,502 | €68,887 | +€7,385 | +12.0% |
| Distributable reserves | 133 | €61,502 | €68,887 | +€7,385 | +12.0% |
| Profit (loss) carried forward | 14 | €11,574 | €11,574 | = | 0.0% |
| Amounts payable | 17/49 | €53,919 | €65,689 | +€11,769 | +21.8% |
| Amounts payable within one year | 42/48 | €51,606 | €65,689 | +€14,083 | +27.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €12,631 | €26,561 | +€13,930 | +110% |
| Suppliers | 440/4 | €12,631 | €26,561 | +€13,930 | +110% |
| Advances received on contracts in progress | 46 | €568 | €0 | -€568 | -100% |
| Taxes, remuneration and social security | 45 | €8,914 | €13,877 | +€4,963 | +55.7% |
| Taxes | 450/3 | €6,042 | €7,917 | +€1,876 | +31.0% |
| Remuneration and social security | 454/9 | €2,873 | €5,960 | +€3,087 | +107% |
| Other amounts payable | 47/48 | €29,493 | €25,251 | -€4,242 | -14.4% |
| Accrued charges and deferred income | 492/3 | €2,314 | €0 | -€2,314 | -100% |
| Remuneration, social security and pensions | 62 | €12,935 | €25,952 | +€13,018 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €591 | €1,245 | +€653 | +110% |
| Other operating charges | 640/8 | €1,680 | €1,603 | -€77 | -4.6% |
| Gross operating margin | 9900 | €43,475 | €42,768 | -€707 | -1.6% |
| Operating profit (loss) | 9901 | €28,270 | €13,969 | -€14,301 | -50.6% |
| Financial income | 75/76B | €147 | €10 | -€137 | -93.2% |
| Recurring financial income | 75 | €147 | €10 | -€137 | -93.2% |
| Financial charges | 65/66B | €480 | €246 | -€235 | -48.9% |
| Recurring financial charges | 65 | €480 | €246 | -€235 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €27,936 | €13,733 | -€14,203 | -50.8% |
| Income taxes | 67/77 | €9,234 | €6,348 | -€2,887 | -31.3% |
| Profit (loss) for the period | 9904 | €18,702 | €7,385 | -€11,317 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,702 | €7,385 | -€11,317 | -60.5% |
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 8 November 2026 via checked.be.