Two-B Consultancy: 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.
Two-B Consultancy
Largest movements
- Cash +€179,860
up €179,860 (+181.6%), from €99,021 to €278,882
mainly Current investments (+€125,000) and Net result for the year (+€72,171)
- Current investments -€125,000
no longer reported in 2025 (was €125,000)
- Reserves +€68,016
up €68,016 (+28.7%), from €236,595 to €304,611
of which Distributable reserves: +€69,876
- Contributions -€12,400
no longer reported in 2025 (was €12,400)
- Tax, wage and social debts -€7,894
down €7,894 (-78.0%), from €10,126 to €2,232
- Gross operating margin -€4,822
down €4,822 (-4.4%), from €109,741 to €104,920
- Financial income -€3,310
down €3,310 (-87.4%), from €3,786 to €475
- Taxes -€2,026
down €2,026 (-6.3%), from €32,134 to €30,108
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 | €260,120 | €308,717 | +€48,596 | +18.7% |
| Fixed assets | 21/28 | €6,283 | €4,689 | -€1,594 | -25.4% |
| Tangible fixed assets | 22/27 | €6,283 | €4,689 | -€1,594 | -25.4% |
| Land and buildings | 22 | €2,508 | €2,188 | -€320 | -12.8% |
| Furniture and vehicles | 24 | €3,775 | €2,501 | -€1,274 | -33.8% |
| Current assets | 29/58 | €253,837 | €304,028 | +€50,190 | +19.8% |
| Amounts receivable within one year | 40/41 | €22,822 | €20,613 | -€2,209 | -9.7% |
| Trade receivables | 40 | €22,822 | €16,580 | -€6,242 | -27.4% |
| Other amounts receivable | 41 | - | €4,033 | +€4,033 | |
| Current investments | 50/53 | €125,000 | - | -€125,000 | |
| Cash at bank and in hand | 54/58 | €99,021 | €278,882 | +€179,860 | +181.6% |
| Deferred charges and accrued income | 490/1 | €6,994 | €4,533 | -€2,461 | -35.2% |
| Total equity and liabilities | 10/49 | €260,120 | €308,717 | +€48,596 | +18.7% |
| Equity | 10/15 | €248,995 | €304,611 | +€55,616 | +22.3% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €236,595 | €304,611 | +€68,016 | +28.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €234,735 | €304,611 | +€69,876 | +29.8% |
| Amounts payable | 17/49 | €11,126 | €4,106 | -€7,020 | -63.1% |
| Amounts payable within one year | 42/48 | €10,588 | €3,379 | -€7,209 | -68.1% |
| Trade debts | 44 | €29 | €30 | +€1 | +3.3% |
| Suppliers | 440/4 | €29 | €30 | +€1 | +3.3% |
| Taxes, remuneration and social security | 45 | €10,126 | €2,232 | -€7,894 | -78.0% |
| Taxes | 450/3 | €10,126 | €2,232 | -€7,894 | -78.0% |
| Other amounts payable | 47/48 | €433 | €1,117 | +€684 | +158.2% |
| Accrued charges and deferred income | 492/3 | €538 | €727 | +€189 | +35.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,197 | €1,594 | +€397 | +33.2% |
| Other operating charges | 640/8 | €1,126 | €1,246 | +€120 | +10.6% |
| Gross operating margin | 9900 | €109,741 | €104,920 | -€4,822 | -4.4% |
| Operating profit (loss) | 9901 | €107,419 | €102,080 | -€5,339 | -5.0% |
| Financial income | 75/76B | €3,786 | €475 | -€3,310 | -87.4% |
| Recurring financial income | 75 | €3,786 | €475 | -€3,310 | -87.4% |
| Financial charges | 65/66B | €269 | €276 | +€7 | +2.8% |
| Recurring financial charges | 65 | €269 | €276 | +€7 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €110,936 | €102,279 | -€8,657 | -7.8% |
| Income taxes | 67/77 | €32,134 | €30,108 | -€2,026 | -6.3% |
| Profit (loss) for the period | 9904 | €78,802 | €72,171 | -€6,631 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €78,802 | €72,171 | -€6,631 | -8.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.