3 Biggen: 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 Biggen
Largest movements
- Tangible fixed assets -€16,171
down €16,171 (-3.1%), from €527,813 to €511,642
of which Land and buildings: -€14,831
- Cash -€14,415
down €14,415 (-44.9%), from €32,083 to €17,669
mainly Contributions, distributions and other (-€53,196) and Debts after one year (-€30,887)
- Reserves -€52,060
down €52,060 (-46.5%), from €112,017 to €59,957
of which Distributable reserves: -€56,887
- Other debts +€51,085
up €51,085 (+139.7%), from €36,561 to €87,646
- Debts after one year -€30,887
down €30,887 (-8.1%), from €379,404 to €348,517
- Gross operating margin -€3,949
down €3,949 (-10.8%), from €36,600 to €32,651
- Other operating charges +€3,635
up €3,635 (+77.0%), from €4,721 to €8,356
- Taxes -€3,098
down €3,098, from €2,813 to -€285
- Depreciation +€2,115
up €2,115 (+15.0%), from €14,057 to €16,171
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 | €567,587 | €537,126 | -€30,461 | -5.4% |
| Fixed assets | 21/28 | €527,813 | €511,642 | -€16,171 | -3.1% |
| Tangible fixed assets | 22/27 | €527,813 | €511,642 | -€16,171 | -3.1% |
| Land and buildings | 22 | €524,134 | €509,303 | -€14,831 | -2.8% |
| Furniture and vehicles | 24 | €3,679 | €2,338 | -€1,340 | -36.4% |
| Current assets | 29/58 | €39,774 | €25,484 | -€14,290 | -35.9% |
| Amounts receivable within one year | 40/41 | €3,448 | €6,020 | +€2,572 | +74.6% |
| Trade receivables | 40 | €430 | €5,403 | +€4,973 | +1155.3% |
| Other amounts receivable | 41 | €3,017 | €617 | -€2,400 | -79.5% |
| Cash at bank and in hand | 54/58 | €32,083 | €17,669 | -€14,415 | -44.9% |
| Deferred charges and accrued income | 490/1 | €4,243 | €1,795 | -€2,448 | -57.7% |
| Total equity and liabilities | 10/49 | €567,587 | €537,126 | -€30,461 | -5.4% |
| Equity | 10/15 | €117,950 | €65,890 | -€52,060 | -44.1% |
| Contributions | 10/11 | €5,933 | €5,933 | = | 0.0% |
| Reserves | 13 | €112,017 | €59,957 | -€52,060 | -46.5% |
| Non-distributable reserves | 130/1 | - | €4,827 | +€4,827 | |
| Reserves not available under the articles | 1311 | - | €4,827 | +€4,827 | |
| Distributable reserves | 133 | €112,017 | €55,130 | -€56,887 | -50.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €449,637 | €471,235 | +€21,599 | +4.8% |
| Amounts payable after more than one year | 17 | €379,404 | €348,517 | -€30,887 | -8.1% |
| Financial debts | 170/4 | €379,404 | €348,517 | -€30,887 | -8.1% |
| Amounts payable within one year | 42/48 | €70,233 | €122,546 | +€52,313 | +74.5% |
| Current portion of amounts payable after more than one year | 42 | €30,371 | €30,887 | +€516 | +1.7% |
| Trade debts | 44 | €487 | €47 | -€441 | -90.5% |
| Suppliers | 440/4 | €487 | €47 | -€441 | -90.5% |
| Taxes, remuneration and social security | 45 | €2,813 | €3,967 | +€1,153 | +41.0% |
| Taxes | 450/3 | €2,813 | €3,967 | +€1,153 | +41.0% |
| Other amounts payable | 47/48 | €36,561 | €87,646 | +€51,085 | +139.7% |
| Accrued charges and deferred income | 492/3 | - | €173 | +€173 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,057 | €16,171 | +€2,115 | +15.0% |
| Other operating charges | 640/8 | €4,721 | €8,356 | +€3,635 | +77.0% |
| Gross operating margin | 9900 | €36,600 | €32,651 | -€3,949 | -10.8% |
| Operating profit (loss) | 9901 | €17,822 | €8,124 | -€9,699 | -54.4% |
| Financial income | 75/76B | €62 | €27 | -€35 | -56.4% |
| Recurring financial income | 75 | €62 | €27 | -€35 | -56.4% |
| Financial charges | 65/66B | €7,571 | €7,299 | -€273 | -3.6% |
| Recurring financial charges | 65 | €7,571 | €7,299 | -€273 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €10,313 | €852 | -€9,461 | -91.7% |
| Income taxes | 67/77 | €2,813 | -€285 | -€3,098 | |
| Profit (loss) for the period | 9904 | €7,500 | €1,137 | -€6,363 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,500 | €1,137 | -€6,363 | -84.8% |
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 9 October 2026 via checked.be.