3 DE 59: 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 DE 59
Largest movements
- Cash -€20,653
down €20,653 (-86.4%), from €23,918 to €3,264
mainly Net result for the year (-€12,037) and Tax, wage and social debts (-€8,341)
- Profit (loss) carried forward -€12,037
down €12,037 (-157%), from -€7,650 to -€19,686
- Tax, wage and social debts -€8,341
no longer reported in 2025 (was €8,341)
- Depreciation -€8,181
no longer reported in 2025 (was €8,181)
- Gross operating margin -€1,251
down €1,251 (-192%), from -€652 to -€1,903
- Other operating charges +€622
up €622 (+7.1%), from €8,728 to €9,350
- Financial charges +€111
up €111 (+16.5%), from €672 to €784
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 | €60,093 | €39,129 | -€20,965 | -34.9% |
| Fixed assets | 21/28 | €35,864 | €35,864 | = | 0.0% |
| Tangible fixed assets | 22/27 | €35,864 | €35,864 | = | 0.0% |
| Land and buildings | 22 | €35,864 | €35,864 | = | 0.0% |
| Current assets | 29/58 | €24,229 | €3,264 | -€20,965 | -86.5% |
| Amounts receivable within one year | 40/41 | €311 | - | -€311 | |
| Other amounts receivable | 41 | €311 | - | -€311 | |
| Cash at bank and in hand | 54/58 | €23,918 | €3,264 | -€20,653 | -86.4% |
| Total equity and liabilities | 10/49 | €60,093 | €39,129 | -€20,965 | -34.9% |
| Equity | 10/15 | €51,165 | €39,129 | -€12,037 | -23.5% |
| Contributions | 10/11 | €20,608 | €20,608 | = | 0.0% |
| Reserves | 13 | €38,207 | €38,207 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,061 | €2,061 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,061 | €2,061 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,232 | €6,232 | = | 0.0% |
| Distributable reserves | 133 | €29,914 | €29,914 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,650 | -€19,686 | -€12,037 | -157% |
| Amounts payable | 17/49 | €8,928 | - | -€8,928 | |
| Amounts payable within one year | 42/48 | €8,928 | - | -€8,928 | |
| Trade debts | 44 | €587 | - | -€587 | |
| Suppliers | 440/4 | €587 | - | -€587 | |
| Taxes, remuneration and social security | 45 | €8,341 | - | -€8,341 | |
| Taxes | 450/3 | €8,341 | - | -€8,341 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,181 | - | -€8,181 | |
| Other operating charges | 640/8 | €8,728 | €9,350 | +€622 | +7.1% |
| Gross operating margin | 9900 | -€652 | -€1,903 | -€1,251 | -192% |
| Operating profit (loss) | 9901 | -€17,562 | -€11,253 | +€6,309 | +35.9% |
| Financial charges | 65/66B | €672 | €784 | +€111 | +16.5% |
| Recurring financial charges | 65 | €672 | €784 | +€111 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,234 | -€12,037 | +€6,198 | +34.0% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€18,234 | -€12,037 | +€6,197 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,234 | -€12,037 | +€6,197 | +34.0% |
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 17 October 2026 via checked.be.