3 BROTHERS: 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 BROTHERS
Largest movements
- Receivables within one year -€20,489
down €20,489 (-63.0%), from €32,538 to €12,048
of which Other amounts receivable: -€21,581
- Cash +€13,769
up €13,769 (+41.0%), from €33,542 to €47,311
mainly Receivables within one year (+€20,489) and Other debts (+€14,433)
- Profit (loss) carried forward -€35,702
down €35,702, from €20,675 to -€15,027
- Other debts +€14,433
up €14,433 (+250%), from €5,784 to €20,217
- Tax, wage and social debts +€7,508
up €7,508 (+51.9%), from €14,458 to €21,967
of which Remuneration and social security: +€5,046
- Trade debts +€6,790
up €6,790 (+73.7%), from €9,209 to €15,999
- Staff costs +€30,415
up €30,415 (+70.6%), from €43,077 to €73,492
- Gross operating margin -€14,572
down €14,572 (-27.7%), from €52,698 to €38,125
- Taxes -€2,175
no longer reported in 2024 (was €2,175)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,626 | €59,656 | -€6,970 | -10.5% |
| Fixed assets | 21/28 | €505 | €297 | -€208 | -41.2% |
| Tangible fixed assets | 22/27 | €505 | €297 | -€208 | -41.2% |
| Plant, machinery and equipment | 23 | €505 | €297 | -€208 | -41.2% |
| Current assets | 29/58 | €66,121 | €59,359 | -€6,762 | -10.2% |
| Amounts receivable within one year | 40/41 | €32,538 | €12,048 | -€20,489 | -63.0% |
| Trade receivables | 40 | €3,565 | €4,657 | +€1,092 | +30.6% |
| Other amounts receivable | 41 | €28,973 | €7,392 | -€21,581 | -74.5% |
| Cash at bank and in hand | 54/58 | €33,542 | €47,311 | +€13,769 | +41.0% |
| Deferred charges and accrued income | 490/1 | €41 | - | -€41 | |
| Total equity and liabilities | 10/49 | €66,626 | €59,656 | -€6,970 | -10.5% |
| Equity | 10/15 | €37,175 | €1,473 | -€35,702 | -96.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | €15,000 | €15,000 | = | 0.0% |
| Other | 1109/19 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,675 | -€15,027 | -€35,702 | |
| Amounts payable | 17/49 | €29,451 | €58,183 | +€28,732 | +97.6% |
| Amounts payable within one year | 42/48 | €29,451 | €58,183 | +€28,732 | +97.6% |
| Trade debts | 44 | €9,209 | €15,999 | +€6,790 | +73.7% |
| Suppliers | 440/4 | €9,209 | €15,999 | +€6,790 | +73.7% |
| Taxes, remuneration and social security | 45 | €14,458 | €21,967 | +€7,508 | +51.9% |
| Taxes | 450/3 | €10,816 | €13,278 | +€2,462 | +22.8% |
| Remuneration and social security | 454/9 | €3,643 | €8,688 | +€5,046 | +139% |
| Other amounts payable | 47/48 | €5,784 | €20,217 | +€14,433 | +250% |
| Remuneration, social security and pensions | 62 | €43,077 | €73,492 | +€30,415 | +70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €550 | €208 | -€342 | -62.2% |
| Gross operating margin | 9900 | €52,698 | €38,125 | -€14,572 | -27.7% |
| Operating profit (loss) | 9901 | €9,070 | -€35,575 | -€44,645 | |
| Financial charges | 65/66B | €611 | €127 | -€484 | -79.2% |
| Recurring financial charges | 65 | €611 | €127 | -€484 | -79.2% |
| Profit (loss) for the period before taxes | 9903 | €8,460 | -€35,702 | -€44,162 | |
| Income taxes | 67/77 | €2,175 | - | -€2,175 | |
| Profit (loss) for the period | 9904 | €6,285 | -€35,702 | -€41,987 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,285 | -€35,702 | -€41,987 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.