Two Point O: what changed
Two financial 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.
What changed
Two Point O
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€303,416
2024 · -€58,966-€244,450
Equity
€433,348
2024 · €736,763-€303,416
Cash
€12,816
2024 · €13,300-€484
Balance sheet total
€1.1m
2024 · €1.6m-€442,217
Largest movements
Assets
- Receivables within one year -€452,045
down €452,045 (-29.7%), from €1.5m to €1.1m
of which Other amounts receivable: -€458,354
- Stocks and contracts +€16,930
new in 2025: €16,930
Equity and liabilities
- Reserves -€363,000
down €363,000 (-49.5%), from €733,570 to €370,570
of which Distributable reserves: -€316,690
- Tax, wage and social debts -€76,648
down €76,648 (-25.7%), from €297,836 to €221,188
of which Taxes: -€68,833
- Profit (loss) carried forward +€59,584
up €59,584, from -€58,807 to €778
- Trade debts -€55,912
down €55,912 (-10.8%), from €515,648 to €459,737
Income statement
- Turnover -€1.4m
down €1.4m (-28.6%), from €5.1m to €3.6m
- Purchases and services -€514,595
down €514,595 (-17.3%), from €3.0m to €2.5m
- Gross operating margin -€342,928
down €342,928 (-19.4%), from €1.8m to €1.4m
- Staff costs -€156,707
down €156,707 (-8.7%), from €1.8m to €1.6m
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.
Result 2024
-€58,966
Gross operating margin
-€342,928
Staff costs
+€156,707
Depreciation
+€712
Write-downs
-€41,379
Other operating charges
+€3,723
Other operating items
-€1,062
Financial income
-€19,870
Financial charges
-€1,305
Taxes
+€951
Result 2025
-€303,416
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€2,531
Investment
-€3,015
Financing
€0
Cash 2024
€13,300
From operations (derived)
+€2,531
Net result for the year
-€303,416
Depreciation
+€5,414
Stocks and contracts
-€16,930
Receivables within one year
+€452,045
Deferred charges and accrued income
+€4,219
Provisions
+€812
Trade debts
-€55,912
Tax, wage and social debts
-€76,648
Advances received
-€5,073
Accrued charges and deferred income
-€1,980
Investment (derived)
-€3,015
Investment in fixed assets (net)
-€3,015
Cash 2025
€12,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,573,821 | €1,131,604 | -€442,217 | -28.1% |
| Fixed assets | 21/28 | €11,774 | €9,375 | -€2,399 | -20.4% |
| Tangible fixed assets | 22/27 | €11,774 | €9,375 | -€2,399 | -20.4% |
| Plant, machinery and equipment | 23 | €11,774 | €9,375 | -€2,399 | -20.4% |
| Current assets | 29/58 | €1,562,047 | €1,122,229 | -€439,818 | -28.2% |
| Stocks and contracts in progress | 3 | - | €16,930 | +€16,930 | |
| Contracts in progress | 37 | - | €16,930 | +€16,930 | |
| Amounts receivable within one year | 40/41 | €1,523,072 | €1,071,027 | -€452,045 | -29.7% |
| Trade receivables | 40 | €649,639 | €655,947 | +€6,309 | +1.0% |
| Other amounts receivable | 41 | €873,433 | €415,080 | -€458,354 | -52.5% |
| Cash at bank and in hand | 54/58 | €13,300 | €12,816 | -€484 | -3.6% |
| Deferred charges and accrued income | 490/1 | €25,675 | €21,456 | -€4,219 | -16.4% |
| Total equity and liabilities | 10/49 | €1,573,821 | €1,131,604 | -€442,217 | -28.1% |
| Equity | 10/15 | €736,763 | €433,348 | -€303,416 | -41.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €733,570 | €370,570 | -€363,000 | -49.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,310 | - | -€46,310 | |
| Distributable reserves | 133 | €681,060 | €364,370 | -€316,690 | -46.5% |
| Profit (loss) carried forward | 14 | -€58,807 | €778 | +€59,584 | |
| Provisions and deferred taxes | 16 | - | €812 | +€812 | |
| Provisions for liabilities and charges | 160/5 | - | €812 | +€812 | |
| Pensions and similar obligations | 160 | - | €812 | +€812 | |
| Amounts payable | 17/49 | €837,058 | €697,444 | -€139,613 | -16.7% |
| Amounts payable within one year | 42/48 | €818,558 | €680,925 | -€137,633 | -16.8% |
| Trade debts | 44 | €515,648 | €459,737 | -€55,912 | -10.8% |
| Suppliers | 440/4 | €515,648 | €459,737 | -€55,912 | -10.8% |
| Advances received on contracts in progress | 46 | €5,073 | - | -€5,073 | |
| Taxes, remuneration and social security | 45 | €297,836 | €221,188 | -€76,648 | -25.7% |
| Taxes | 450/3 | €100,141 | €31,308 | -€68,833 | -68.7% |
| Remuneration and social security | 454/9 | €197,695 | €189,880 | -€7,815 | -4.0% |
| Accrued charges and deferred income | 492/3 | €18,500 | €16,520 | -€1,980 | -10.7% |
| Turnover | 70 | €5,061,867 | €3,615,672 | -€1.4m | -28.6% |
| Non-recurring operating income | 76A | €207 | €470 | +€263 | +127% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,975,073 | €2,460,479 | -€514,595 | -17.3% |
| Remuneration, social security and pensions | 62 | €1,802,599 | €1,645,891 | -€156,707 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,126 | €5,414 | -€712 | -11.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,311 | €27,068 | +€41,379 | |
| Other operating charges | 640/8 | €10,677 | €6,954 | -€3,723 | -34.9% |
| Non-recurring operating charges | 66A | €37 | €1,098 | +€1,062 | +2,895% |
| Gross operating margin | 9900 | €1,766,357 | €1,423,429 | -€342,928 | -19.4% |
| Operating profit (loss) | 9901 | -€38,770 | -€262,996 | -€224,226 | -578% |
| Financial income | 75/76B | €24,222 | €4,352 | -€19,870 | -82.0% |
| Recurring financial income | 75 | €24,222 | €4,222 | -€19,999 | -82.6% |
| Non-recurring financial income | 76B | - | €130 | +€130 | |
| Financial charges | 65/66B | €38,628 | €39,933 | +€1,305 | +3.4% |
| Recurring financial charges | 65 | €38,628 | €39,933 | +€1,305 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€53,176 | -€298,577 | -€245,401 | -461% |
| Income taxes | 67/77 | €5,790 | €4,838 | -€951 | -16.4% |
| Profit (loss) for the period | 9904 | -€58,966 | -€303,416 | -€244,450 | -415% |
| Transfer from tax-exempt reserves | 789 | €130,510 | €46,310 | -€84,200 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,544 | -€257,106 | -€328,650 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.