3 BY LEASE: 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 BY LEASE
Largest movements
- Receivables within one year +€15,885
up €15,885 (+16.0%), from €99,388 to €115,273
of which Trade receivables: +€18,885
- Cash -€9,764
down €9,764 (-93.7%), from €10,425 to €661
mainly Receivables within one year (-€15,885) and Net result for the year (-€2,238)
- Tax, wage and social debts +€4,473
up €4,473 (+6.8%), from €65,927 to €70,400
of which Taxes: +€4,473
- Trade debts +€2,425
up €2,425 (+3.2%), from €75,746 to €78,171
- Profit (loss) carried forward -€2,238
down €2,238 (-1.6%), from -€142,596 to -€144,834
- Other debts +€1,460
up €1,460 (+1.6%), from €90,642 to €92,102
- Other operating charges -€40,078
down €40,078 (-91.9%), from €43,613 to €3,535
- Gross operating margin +€12,320
up €12,320, from -€6,359 to €5,961
- Financial charges +€4,196
up €4,196 (+897%), from €468 to €4,664
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 | €110,179 | €116,300 | +€6,121 | +5.6% |
| Current assets | 29/58 | €110,179 | €116,300 | +€6,121 | +5.6% |
| Amounts receivable within one year | 40/41 | €99,388 | €115,273 | +€15,885 | +16.0% |
| Trade receivables | 40 | €96,388 | €115,273 | +€18,885 | +19.6% |
| Other amounts receivable | 41 | €3,000 | €0 | -€3,000 | -100% |
| Current investments | 50/53 | €366 | €366 | +€0 | +0.1% |
| Cash at bank and in hand | 54/58 | €10,425 | €661 | -€9,764 | -93.7% |
| Total equity and liabilities | 10/49 | €110,179 | €116,300 | +€6,121 | +5.6% |
| Equity | 10/15 | -€122,136 | -€124,374 | -€2,238 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,596 | -€144,834 | -€2,238 | -1.6% |
| Amounts payable | 17/49 | €232,315 | €240,674 | +€8,359 | +3.6% |
| Amounts payable within one year | 42/48 | €232,315 | €240,674 | +€8,359 | +3.6% |
| Trade debts | 44 | €75,746 | €78,171 | +€2,425 | +3.2% |
| Suppliers | 440/4 | €75,746 | €78,171 | +€2,425 | +3.2% |
| Taxes, remuneration and social security | 45 | €65,927 | €70,400 | +€4,473 | +6.8% |
| Taxes | 450/3 | €52,362 | €56,835 | +€4,473 | +8.5% |
| Remuneration and social security | 454/9 | €13,565 | €13,565 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €90,642 | €92,102 | +€1,460 | +1.6% |
| Other operating charges | 640/8 | €43,613 | €3,535 | -€40,078 | -91.9% |
| Gross operating margin | 9900 | -€6,359 | €5,961 | +€12,320 | |
| Operating profit (loss) | 9901 | -€49,972 | €2,426 | +€52,398 | |
| Financial charges | 65/66B | €468 | €4,664 | +€4,196 | +897% |
| Recurring financial charges | 65 | €468 | €4,664 | +€4,196 | +897% |
| Profit (loss) for the period before taxes | 9903 | -€50,440 | -€2,238 | +€48,202 | +95.6% |
| Profit (loss) for the period | 9904 | -€50,440 | -€2,238 | +€48,202 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,440 | -€2,238 | +€48,202 | +95.6% |
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 28 October 2026 via checked.be.