2BC3: 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.
2BC3
Largest movements
- Cash +€97,417
up €97,417 (+618%), from €15,752 to €113,169
mainly Net result for the year (+€105,415) and Other debts (+€68,619)
- Tangible fixed assets -€21,579
down €21,579 (-24.3%), from €88,868 to €67,290
of which Furniture and vehicles: -€15,095
- Receivables within one year -€2,209
down €2,209 (-8.3%), from €26,500 to €24,291
of which Other amounts receivable: -€2,961
- Other debts +€68,619
up €68,619 (+69.6%), from €98,598 to €167,217
- Tax, wage and social debts +€5,493
up €5,493 (+40.7%), from €13,512 to €19,006
- Gross operating margin +€18,780
up €18,780 (+12.7%), from €148,128 to €166,907
- Taxes +€5,039
up €5,039 (+15.6%), from €32,276 to €37,315
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €132,761 | €205,460 | +€72,699 | +54.8% |
| Fixed assets | 21/28 | €88,868 | €67,290 | -€21,579 | -24.3% |
| Tangible fixed assets | 22/27 | €88,868 | €67,290 | -€21,579 | -24.3% |
| Plant, machinery and equipment | 23 | €1,166 | €1,939 | +€772 | +66.2% |
| Furniture and vehicles | 24 | €29,045 | €13,950 | -€15,095 | -52.0% |
| Other tangible fixed assets | 26 | €58,657 | €51,401 | -€7,256 | -12.4% |
| Current assets | 29/58 | €43,893 | €138,171 | +€94,278 | +215% |
| Amounts receivable within one year | 40/41 | €26,500 | €24,291 | -€2,209 | -8.3% |
| Trade receivables | 40 | €23,147 | €23,899 | +€752 | +3.2% |
| Other amounts receivable | 41 | €3,353 | €392 | -€2,961 | -88.3% |
| Cash at bank and in hand | 54/58 | €15,752 | €113,169 | +€97,417 | +618% |
| Deferred charges and accrued income | 490/1 | €1,641 | €711 | -€930 | -56.7% |
| Total equity and liabilities | 10/49 | €132,761 | €205,460 | +€72,699 | +54.8% |
| Equity | 10/15 | €20,405 | €18,550 | -€1,855 | -9.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | €1,855 | €0 | -€1,855 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €112,356 | €186,910 | +€74,554 | +66.4% |
| Amounts payable within one year | 42/48 | €112,356 | €186,910 | +€74,554 | +66.4% |
| Trade debts | 44 | €246 | €687 | +€442 | +180% |
| Suppliers | 440/4 | €246 | €687 | +€442 | +180% |
| Taxes, remuneration and social security | 45 | €13,512 | €19,006 | +€5,493 | +40.7% |
| Taxes | 450/3 | €13,512 | €19,006 | +€5,493 | +40.7% |
| Other amounts payable | 47/48 | €98,598 | €167,217 | +€68,619 | +69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,337 | €22,874 | +€537 | +2.4% |
| Other operating charges | 640/8 | €1,459 | €1,165 | -€294 | -20.2% |
| Non-recurring operating charges | 66A | €879 | €0 | -€879 | -100% |
| Gross operating margin | 9900 | €148,128 | €166,907 | +€18,780 | +12.7% |
| Operating profit (loss) | 9901 | €123,453 | €142,869 | +€19,416 | +15.7% |
| Financial income | 75/76B | €0 | €26 | +€26 | |
| Recurring financial income | 75 | €0 | €26 | +€26 | |
| Financial charges | 65/66B | €127 | €164 | +€37 | +29.0% |
| Recurring financial charges | 65 | €127 | €164 | +€37 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €123,325 | €142,730 | +€19,405 | +15.7% |
| Income taxes | 67/77 | €32,276 | €37,315 | +€5,039 | +15.6% |
| Profit (loss) for the period | 9904 | €91,049 | €105,415 | +€14,366 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,049 | €105,415 | +€14,366 | +15.8% |
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 30 October 2026 via checked.be.