Tweepuntnul: what changed
What changed
Tweepuntnul
NACE 82.300, Organisation of conventions and trade shows
filed annual accounts (NBB)
Net result for the year
€150,831
2024 · €51,139+€99,693
Equity
€171,534
2024 · €170,702+€831
Cash
€26,623
2024 · €110,771-€84,148
Balance sheet total
€612,979
2024 · €417,664+€195,314
Largest movements
Assets
- Receivables within one year +€254,129
up €254,129 (+92.7%), from €274,252 to €528,381
of which Trade receivables: +€245,215
- Cash -€84,148
down €84,148 (-76.0%), from €110,771 to €26,623
mainly Receivables within one year (-€254,129) and Contributions, distributions and other (-€150,000)
- Deferred charges and accrued income +€26,794
up €26,794 (+628%), from €4,263 to €31,058
Equity and liabilities
- Other debts +€83,500
up €83,500 (+190%), from €44,000 to €127,500
- Trade debts +€72,132
up €72,132 (+42.6%), from €169,227 to €241,359
- Tax, wage and social debts +€38,851
up €38,851 (+115%), from €33,735 to €72,586
of which Taxes: +€36,873
Income statement
- Gross operating margin +€144,728
up €144,728 (+94.8%), from €152,710 to €297,437
- Taxes +€34,201
up €34,201 (+161%), from €21,220 to €55,420
- Staff costs +€6,854
up €6,854 (+9.2%), from €74,703 to €81,558
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
€51,139
Gross operating margin
+€144,728
Staff costs
-€6,854
Depreciation
-€659
Write-downs
-€543
Other operating charges
-€2,780
Financial income
-€156
Financial charges
+€157
Taxes
-€34,201
Result 2025
€150,831
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
+€70,096
Investment
-€4,244
Financing
-€150,000
Cash 2024
€110,771
From operations (derived)
+€70,096
Net result for the year
+€150,831
Depreciation
+€5,704
Receivables within one year
-€254,129
Deferred charges and accrued income
-€26,794
Trade debts
+€72,132
Tax, wage and social debts
+€38,851
Other debts
+€83,500
Investment (derived)
-€4,244
Investment in fixed assets (net)
-€4,244
Financing
-€150,000
Contributions, distributions and other
-€150,000
Cash 2025
€26,623
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €417,664 | €612,979 | +€195,314 | +46.8% |
| Fixed assets | 21/28 | €28,378 | €26,917 | -€1,461 | -5.1% |
| Intangible fixed assets | 21 | €1,705 | €1,355 | -€350 | -20.5% |
| Tangible fixed assets | 22/27 | €26,673 | €25,562 | -€1,111 | -4.2% |
| Plant, machinery and equipment | 23 | €52 | €2,468 | +€2,416 | +4,677% |
| Furniture and vehicles | 24 | €5,784 | €3,550 | -€2,234 | -38.6% |
| Other tangible fixed assets | 26 | €20,837 | €19,544 | -€1,293 | -6.2% |
| Current assets | 29/58 | €389,287 | €586,061 | +€196,775 | +50.5% |
| Amounts receivable within one year | 40/41 | €274,252 | €528,381 | +€254,129 | +92.7% |
| Trade receivables | 40 | €257,570 | €502,784 | +€245,215 | +95.2% |
| Other amounts receivable | 41 | €16,683 | €25,596 | +€8,914 | +53.4% |
| Cash at bank and in hand | 54/58 | €110,771 | €26,623 | -€84,148 | -76.0% |
| Deferred charges and accrued income | 490/1 | €4,263 | €31,058 | +€26,794 | +628% |
| Total equity and liabilities | 10/49 | €417,664 | €612,979 | +€195,314 | +46.8% |
| Equity | 10/15 | €170,702 | €171,534 | +€831 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152,102 | €152,934 | +€831 | +0.5% |
| Distributable reserves | 133 | €152,102 | €152,934 | +€831 | +0.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €246,962 | €441,445 | +€194,483 | +78.8% |
| Amounts payable within one year | 42/48 | €246,962 | €441,445 | +€194,483 | +78.8% |
| Trade debts | 44 | €169,227 | €241,359 | +€72,132 | +42.6% |
| Suppliers | 440/4 | €169,227 | €241,359 | +€72,132 | +42.6% |
| Taxes, remuneration and social security | 45 | €33,735 | €72,586 | +€38,851 | +115% |
| Taxes | 450/3 | €18,817 | €55,691 | +€36,873 | +196% |
| Remuneration and social security | 454/9 | €14,918 | €16,895 | +€1,977 | +13.3% |
| Other amounts payable | 47/48 | €44,000 | €127,500 | +€83,500 | +190% |
| Non-recurring operating income | 76A | €3,144 | €297 | -€2,847 | -90.6% |
| Remuneration, social security and pensions | 62 | €74,703 | €81,558 | +€6,854 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,046 | €5,704 | +€659 | +13.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €543 | +€543 | |
| Other operating charges | 640/8 | €633 | €3,413 | +€2,780 | +439% |
| Gross operating margin | 9900 | €152,710 | €297,437 | +€144,728 | +94.8% |
| Operating profit (loss) | 9901 | €72,327 | €206,219 | +€133,892 | +185% |
| Financial income | 75/76B | €1,145 | €989 | -€156 | -13.6% |
| Recurring financial income | 75 | €1,145 | €989 | -€156 | -13.6% |
| Financial charges | 65/66B | €1,114 | €957 | -€157 | -14.1% |
| Recurring financial charges | 65 | €1,114 | €957 | -€157 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €72,358 | €206,252 | +€133,893 | +185% |
| Income taxes | 67/77 | €21,220 | €55,420 | +€34,201 | +161% |
| Profit (loss) for the period | 9904 | €51,139 | €150,831 | +€99,693 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €51,139 | €150,831 | +€99,693 | +195% |
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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 2 November 2026 via checked.be.