TWOFORONEJOB: 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.
TWOFORONEJOB
Largest movements
- Receivables within one year -€55,010
down €55,010 (-55.4%), from €99,220 to €44,210
of which Trade receivables: -€55,192
- Current investments +€50,000
new in 2025: €50,000
- Receivables after one year +€13,031
up €13,031 (+46.5%), from €28,026 to €41,057
- Cash -€5,573
down €5,573 (-9.4%), from €59,439 to €53,866
mainly Current investments (-€50,000) and Trade debts (-€20,218)
- Profit (loss) carried forward +€23,117
up €23,117 (+17.6%), from €131,706 to €154,823
- Trade debts -€20,218
down €20,218 (-58.3%), from €34,669 to €14,451
- Gross operating margin -€45,102
down €45,102 (-46.1%), from €97,878 to €52,776
- Taxes -€9,548
down €9,548 (-45.6%), from €20,930 to €11,382
- Depreciation +€1,479
up €1,479 (+25.9%), from €5,717 to €7,196
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 | €207,385 | €210,100 | +€2,715 | +1.3% |
| Fixed assets | 21/28 | €20,430 | €19,576 | -€853 | -4.2% |
| Tangible fixed assets | 22/27 | €20,430 | €19,576 | -€853 | -4.2% |
| Plant, machinery and equipment | 23 | €1,453 | €2,711 | +€1,258 | +86.6% |
| Furniture and vehicles | 24 | €18,977 | €15,998 | -€2,979 | -15.7% |
| Other tangible fixed assets | 26 | - | €868 | +€868 | |
| Current assets | 29/58 | €186,955 | €190,524 | +€3,569 | +1.9% |
| Amounts receivable after more than one year | 29 | €28,026 | €41,057 | +€13,031 | +46.5% |
| Other amounts receivable | 291 | €28,026 | €41,057 | +€13,031 | +46.5% |
| Amounts receivable within one year | 40/41 | €99,220 | €44,210 | -€55,010 | -55.4% |
| Trade receivables | 40 | €99,220 | €44,028 | -€55,192 | -55.6% |
| Other amounts receivable | 41 | - | €182 | +€182 | |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €59,439 | €53,866 | -€5,573 | -9.4% |
| Deferred charges and accrued income | 490/1 | €270 | €1,390 | +€1,121 | +415.2% |
| Total equity and liabilities | 10/49 | €207,385 | €210,100 | +€2,715 | +1.3% |
| Equity | 10/15 | €133,306 | €156,423 | +€23,117 | +17.3% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,706 | €154,823 | +€23,117 | +17.6% |
| Amounts payable | 17/49 | €74,079 | €53,677 | -€20,402 | -27.5% |
| Amounts payable within one year | 42/48 | €74,079 | €53,677 | -€20,402 | -27.5% |
| Trade debts | 44 | €34,669 | €14,451 | -€20,218 | -58.3% |
| Suppliers | 440/4 | €34,669 | €14,451 | -€20,218 | -58.3% |
| Taxes, remuneration and social security | 45 | €37,809 | €37,508 | -€302 | -0.8% |
| Taxes | 450/3 | €37,809 | €37,508 | -€302 | -0.8% |
| Other amounts payable | 47/48 | €1,600 | €1,718 | +€118 | +7.4% |
| Non-recurring operating income | 76A | - | €620 | +€620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,717 | €7,196 | +€1,479 | +25.9% |
| Other operating charges | 640/8 | €1,024 | €352 | -€672 | -65.7% |
| Gross operating margin | 9900 | €97,878 | €52,776 | -€45,102 | -46.1% |
| Operating profit (loss) | 9901 | €91,137 | €45,228 | -€45,909 | -50.4% |
| Financial income | 75/76B | €751 | €1,002 | +€251 | +33.4% |
| Recurring financial income | 75 | €751 | €1,002 | +€251 | +33.4% |
| Financial charges | 65/66B | €99 | €515 | +€416 | +422.1% |
| Recurring financial charges | 65 | €99 | €515 | +€416 | +422.1% |
| Profit (loss) for the period before taxes | 9903 | €91,790 | €45,716 | -€46,074 | -50.2% |
| Income taxes | 67/77 | €20,930 | €11,382 | -€9,548 | -45.6% |
| Profit (loss) for the period | 9904 | €70,859 | €34,334 | -€36,525 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,859 | €34,334 | -€36,525 | -51.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.