3-5-8: 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.
3-5-8
Largest movements
- Tangible fixed assets +€18,640
up €18,640 (+125%), from €14,885 to €33,525
of which Furniture and vehicles: +€19,763
- Cash -€18,433
down €18,433 (-52.7%), from €34,973 to €16,540
mainly Investment in fixed assets (net) (-€26,581) and Receivables within one year (-€12,207)
- Receivables within one year +€12,207
up €12,207 (+109%), from €11,155 to €23,361
of which Other amounts receivable: +€6,529
- Debts after one year +€12,816
new in 2025: €12,816
- Tax, wage and social debts -€12,116
down €12,116 (-52.5%), from €23,088 to €10,972
- Trade debts +€7,254
up €7,254 (+3,298%), from €220 to €7,474
- Reserves +€3,416
up €3,416 (+15.3%), from €22,283 to €25,698
- Other debts -€3,007
down €3,007 (-28.8%), from €10,447 to €7,440
- Depreciation +€4,930
up €4,930 (+164%), from €3,011 to €7,941
- Gross operating margin -€2,064
down €2,064 (-8.6%), from €23,868 to €21,804
- Taxes -€1,220
down €1,220 (-22.0%), from €5,549 to €4,329
- Other operating charges +€635
up €635 (+103%), from €618 to €1,253
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 | €61,163 | €73,426 | +€12,263 | +20.1% |
| Fixed assets | 21/28 | €14,885 | €33,525 | +€18,640 | +125% |
| Tangible fixed assets | 22/27 | €14,885 | €33,525 | +€18,640 | +125% |
| Furniture and vehicles | 24 | €4,931 | €24,695 | +€19,763 | +401% |
| Other tangible fixed assets | 26 | €9,953 | €8,830 | -€1,123 | -11.3% |
| Current assets | 29/58 | €46,278 | €39,901 | -€6,377 | -13.8% |
| Amounts receivable within one year | 40/41 | €11,155 | €23,361 | +€12,207 | +109% |
| Trade receivables | 40 | €9,603 | €15,280 | +€5,677 | +59.1% |
| Other amounts receivable | 41 | €1,552 | €8,081 | +€6,529 | +421% |
| Cash at bank and in hand | 54/58 | €34,973 | €16,540 | -€18,433 | -52.7% |
| Deferred charges and accrued income | 490/1 | €151 | - | -€151 | |
| Total equity and liabilities | 10/49 | €61,163 | €73,426 | +€12,263 | +20.1% |
| Equity | 10/15 | €24,783 | €28,198 | +€3,416 | +13.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,283 | €25,698 | +€3,416 | +15.3% |
| Distributable reserves | 133 | €22,283 | €25,698 | +€3,416 | +15.3% |
| Amounts payable | 17/49 | €36,380 | €45,228 | +€8,848 | +24.3% |
| Amounts payable after more than one year | 17 | - | €12,816 | +€12,816 | |
| Financial debts | 170/4 | - | €12,816 | +€12,816 | |
| Amounts payable within one year | 42/48 | €36,380 | €30,717 | -€5,664 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €2,625 | €4,830 | +€2,205 | +84.0% |
| Trade debts | 44 | €220 | €7,474 | +€7,254 | +3,298% |
| Suppliers | 440/4 | €220 | €7,474 | +€7,254 | +3,298% |
| Taxes, remuneration and social security | 45 | €23,088 | €10,972 | -€12,116 | -52.5% |
| Taxes | 450/3 | €23,088 | €10,972 | -€12,116 | -52.5% |
| Other amounts payable | 47/48 | €10,447 | €7,440 | -€3,007 | -28.8% |
| Accrued charges and deferred income | 492/3 | - | €1,695 | +€1,695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,011 | €7,941 | +€4,930 | +164% |
| Other operating charges | 640/8 | €618 | €1,253 | +€635 | +103% |
| Gross operating margin | 9900 | €23,868 | €21,804 | -€2,064 | -8.6% |
| Operating profit (loss) | 9901 | €20,239 | €12,610 | -€7,629 | -37.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €198 | €365 | +€167 | +84.7% |
| Recurring financial charges | 65 | €198 | €365 | +€167 | +84.7% |
| Profit (loss) for the period before taxes | 9903 | €20,041 | €12,244 | -€7,797 | -38.9% |
| Income taxes | 67/77 | €5,549 | €4,329 | -€1,220 | -22.0% |
| Profit (loss) for the period | 9904 | €14,492 | €7,916 | -€6,577 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,492 | €7,916 | -€6,577 | -45.4% |
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 22 October 2026 via checked.be.