Twopointone: 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.
Twopointone
Largest movements
- Tangible fixed assets +€77,547
up €77,547 (+196.0%), from €39,565 to €117,112
- Receivables within one year +€59,761
up €59,761 (+64.7%), from €92,421 to €152,182
of which Other amounts receivable: +€47,595
- Cash +€25,134
up €25,134 (+109.4%), from €22,982 to €48,117
mainly Other debts (+€84,956) and Net result for the year (+€63,740)
- Deferred charges and accrued income +€3,347
up €3,347 (+201.2%), from €1,664 to €5,010
- Other debts +€84,956
new in 2025: €84,956
- Reserves +€63,740
up €63,740 (+81.4%), from €78,289 to €142,029
- Tax, wage and social debts +€20,265
up €20,265 (+56.3%), from €35,985 to €56,249
of which Taxes: +€20,239
- Debts after one year -€4,784
down €4,784 (-17.2%), from €27,793 to €23,009
- Depreciation +€17,520
up €17,520 (+169.3%), from €10,348 to €27,867
- Financial charges +€4,664
up €4,664 (+241.0%), from €1,935 to €6,600
- Gross operating margin +€4,488
up €4,488 (+4.0%), from €113,328 to €117,816
- Financial income +€2,393
up €2,393 (+227.8%), from €1,050 to €3,443
- Taxes -€1,744
down €1,744 (-7.6%), from €22,813 to €21,069
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 | €156,632 | €322,421 | +€165,789 | +105.8% |
| Fixed assets | 21/28 | €39,565 | €117,112 | +€77,547 | +196.0% |
| Tangible fixed assets | 22/27 | €39,565 | €117,112 | +€77,547 | +196.0% |
| Furniture and vehicles | 24 | €39,565 | €117,112 | +€77,547 | +196.0% |
| Current assets | 29/58 | €117,067 | €205,309 | +€88,242 | +75.4% |
| Amounts receivable within one year | 40/41 | €92,421 | €152,182 | +€59,761 | +64.7% |
| Trade receivables | 40 | €45,354 | €57,521 | +€12,167 | +26.8% |
| Other amounts receivable | 41 | €47,067 | €94,661 | +€47,595 | +101.1% |
| Cash at bank and in hand | 54/58 | €22,982 | €48,117 | +€25,134 | +109.4% |
| Deferred charges and accrued income | 490/1 | €1,664 | €5,010 | +€3,347 | +201.2% |
| Total equity and liabilities | 10/49 | €156,632 | €322,421 | +€165,789 | +105.8% |
| Equity | 10/15 | €81,289 | €145,029 | +€63,740 | +78.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €78,289 | €142,029 | +€63,740 | +81.4% |
| Distributable reserves | 133 | €78,289 | €142,029 | +€63,740 | +81.4% |
| Amounts payable | 17/49 | €75,343 | €177,392 | +€102,049 | +135.4% |
| Amounts payable after more than one year | 17 | €27,793 | €23,009 | -€4,784 | -17.2% |
| Financial debts | 170/4 | €27,793 | €23,009 | -€4,784 | -17.2% |
| Amounts payable within one year | 42/48 | €47,513 | €154,345 | +€106,832 | +224.9% |
| Current portion of amounts payable after more than one year | 42 | €8,577 | €9,968 | +€1,391 | +16.2% |
| Trade debts | 44 | €2,951 | €3,171 | +€220 | +7.5% |
| Suppliers | 440/4 | €2,951 | €3,171 | +€220 | +7.5% |
| Taxes, remuneration and social security | 45 | €35,985 | €56,249 | +€20,265 | +56.3% |
| Taxes | 450/3 | €32,950 | €53,189 | +€20,239 | +61.4% |
| Remuneration and social security | 454/9 | €3,034 | €3,060 | +€26 | +0.8% |
| Other amounts payable | 47/48 | - | €84,956 | +€84,956 | |
| Accrued charges and deferred income | 492/3 | €37 | €38 | +€1 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,348 | €27,867 | +€17,520 | +169.3% |
| Other operating charges | 640/8 | €994 | €1,985 | +€991 | +99.7% |
| Gross operating margin | 9900 | €113,328 | €117,816 | +€4,488 | +4.0% |
| Operating profit (loss) | 9901 | €101,987 | €87,965 | -€14,023 | -13.7% |
| Financial income | 75/76B | €1,050 | €3,443 | +€2,393 | +227.8% |
| Recurring financial income | 75 | €1,050 | €3,443 | +€2,393 | +227.8% |
| Financial charges | 65/66B | €1,935 | €6,600 | +€4,664 | +241.0% |
| Recurring financial charges | 65 | €1,935 | €6,600 | +€4,664 | +241.0% |
| Profit (loss) for the period before taxes | 9903 | €101,102 | €84,808 | -€16,294 | -16.1% |
| Income taxes | 67/77 | €22,813 | €21,069 | -€1,744 | -7.6% |
| Profit (loss) for the period | 9904 | €78,289 | €63,740 | -€14,550 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,289 | €63,740 | -€14,550 | -18.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.