TWO POINT ZERO CONSULTANCY: 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.
TWO POINT ZERO CONSULTANCY
Largest movements
- Receivables within one year -€43,028
down €43,028 (-67.5%), from €63,775 to €20,747
of which Trade receivables: -€23,622
- Tangible fixed assets +€42,814
up €42,814 (+2990.9%), from €1,431 to €44,246
of which Furniture and vehicles: +€43,511
- Cash -€11,114
down €11,114 (-52.5%), from €21,166 to €10,052
mainly Investment in fixed assets (net) (-€54,093) and Net result for the year (-€34,761)
- Deferred charges and accrued income +€1,552
up €1,552 (+125.9%), from €1,232 to €2,784
- Profit (loss) carried forward -€34,761
down €34,761 (-80.2%), from €43,323 to €8,561
- Debts after one year +€31,209
new in 2025: €31,209
- Tax, wage and social debts -€18,301
down €18,301 (-84.4%), from €21,681 to €3,380
- Other debts +€13,988
new in 2025: €13,988
- Trade debts -€11,174
down €11,174 (-64.0%), from €17,456 to €6,282
- Gross operating margin +€21,544
up €21,544 (+51.1%), from -€42,136 to -€20,592
- Depreciation +€10,642
up €10,642 (+1670.4%), from €637 to €11,279
- Financial charges +€1,526
up €1,526 (+660.1%), from €231 to €1,757
- Financial income -€833
down €833 (-100.0%), from €833 to €0
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 | €87,604 | €77,828 | -€9,776 | -11.2% |
| Fixed assets | 21/28 | €1,431 | €44,246 | +€42,814 | +2990.9% |
| Tangible fixed assets | 22/27 | €1,431 | €44,246 | +€42,814 | +2990.9% |
| Plant, machinery and equipment | 23 | €1,431 | €734 | -€697 | -48.7% |
| Furniture and vehicles | 24 | - | €43,511 | +€43,511 | |
| Current assets | 29/58 | €86,172 | €33,582 | -€52,590 | -61.0% |
| Amounts receivable within one year | 40/41 | €63,775 | €20,747 | -€43,028 | -67.5% |
| Trade receivables | 40 | €44,368 | €20,747 | -€23,622 | -53.2% |
| Other amounts receivable | 41 | €19,407 | €0 | -€19,407 | -100.0% |
| Cash at bank and in hand | 54/58 | €21,166 | €10,052 | -€11,114 | -52.5% |
| Deferred charges and accrued income | 490/1 | €1,232 | €2,784 | +€1,552 | +125.9% |
| Total equity and liabilities | 10/49 | €87,604 | €77,828 | -€9,776 | -11.2% |
| Equity | 10/15 | €48,323 | €13,561 | -€34,761 | -71.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,323 | €8,561 | -€34,761 | -80.2% |
| Amounts payable | 17/49 | €39,281 | €64,267 | +€24,986 | +63.6% |
| Amounts payable after more than one year | 17 | - | €31,209 | +€31,209 | |
| Financial debts | 170/4 | - | €31,209 | +€31,209 | |
| Amounts payable within one year | 42/48 | €39,137 | €33,057 | -€6,080 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,407 | +€9,407 | |
| Trade debts | 44 | €17,456 | €6,282 | -€11,174 | -64.0% |
| Suppliers | 440/4 | €17,456 | €6,282 | -€11,174 | -64.0% |
| Taxes, remuneration and social security | 45 | €21,681 | €3,380 | -€18,301 | -84.4% |
| Taxes | 450/3 | €21,681 | €3,380 | -€18,301 | -84.4% |
| Other amounts payable | 47/48 | - | €13,988 | +€13,988 | |
| Accrued charges and deferred income | 492/3 | €144 | €0 | -€144 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €11,279 | +€10,642 | +1670.4% |
| Other operating charges | 640/8 | €1,296 | €968 | -€328 | -25.3% |
| Gross operating margin | 9900 | -€42,136 | -€20,592 | +€21,544 | +51.1% |
| Operating profit (loss) | 9901 | -€44,069 | -€32,839 | +€11,230 | +25.5% |
| Financial income | 75/76B | €833 | €0 | -€833 | -100.0% |
| Recurring financial income | 75 | €833 | €0 | -€833 | -100.0% |
| Financial charges | 65/66B | €231 | €1,757 | +€1,526 | +660.1% |
| Recurring financial charges | 65 | €231 | €1,757 | +€1,526 | +660.1% |
| Profit (loss) for the period before taxes | 9903 | -€43,468 | -€34,596 | +€8,871 | +20.4% |
| Income taxes | 67/77 | €0 | €165 | +€165 | |
| Profit (loss) for the period | 9904 | -€43,468 | -€34,761 | +€8,706 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,468 | -€34,761 | +€8,706 | +20.0% |
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 9 October 2026 via checked.be.