3 Degrés: 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 Degrés
Largest movements
- Cash +€8,786
new in 2025: €8,786
mainly Other debts (+€14,707) and Depreciation (+€7,300)
- Tangible fixed assets -€7,300
down €7,300 (-26.7%), from €27,375 to €20,075
- Deferred charges and accrued income +€677
up €677 (+41.4%), from €1,637 to €2,314
- Other debts +€14,707
up €14,707 (+81.0%), from €18,164 to €32,872
- Profit (loss) carried forward -€8,511
down €8,511 (-30.2%), from -€28,218 to -€36,730
- Debts after one year -€5,255
down €5,255 (-34.7%), from €15,166 to €9,911
- Tax, wage and social debts +€524
up €524 (+75.8%), from €691 to €1,216
- Trade debts +€387
up €387 (+2974.8%), from €13 to €400
- Gross operating margin -€5,549
down €5,549 (-98.4%), from €5,642 to €93
- Depreciation -€578
down €578 (-7.3%), from €7,878 to €7,300
- Financial charges -€429
down €429 (-26.0%), from €1,650 to €1,221
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 | €29,411 | €31,524 | +€2,113 | +7.2% |
| Fixed assets | 21/28 | €27,375 | €20,075 | -€7,300 | -26.7% |
| Tangible fixed assets | 22/27 | €27,375 | €20,075 | -€7,300 | -26.7% |
| Furniture and vehicles | 24 | €27,375 | €20,075 | -€7,300 | -26.7% |
| Current assets | 29/58 | €2,036 | €11,449 | +€9,413 | +462.3% |
| Amounts receivable within one year | 40/41 | €399 | €349 | -€50 | -12.6% |
| Other amounts receivable | 41 | €399 | €349 | -€50 | -12.6% |
| Cash at bank and in hand | 54/58 | - | €8,786 | +€8,786 | |
| Deferred charges and accrued income | 490/1 | €1,637 | €2,314 | +€677 | +41.4% |
| Total equity and liabilities | 10/49 | €29,411 | €31,524 | +€2,113 | +7.2% |
| Equity | 10/15 | -€9,618 | -€18,130 | -€8,511 | -88.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,218 | -€36,730 | -€8,511 | -30.2% |
| Amounts payable | 17/49 | €39,029 | €49,653 | +€10,624 | +27.2% |
| Amounts payable after more than one year | 17 | €15,166 | €9,911 | -€5,255 | -34.7% |
| Financial debts | 170/4 | €15,166 | €9,911 | -€5,255 | -34.7% |
| Amounts payable within one year | 42/48 | €23,863 | €39,742 | +€15,879 | +66.5% |
| Current portion of amounts payable after more than one year | 42 | €4,978 | €5,255 | +€277 | +5.6% |
| Financial debts | 43 | €16 | - | -€16 | |
| Credit institutions | 430/8 | €16 | - | -€16 | |
| Trade debts | 44 | €13 | €400 | +€387 | +2974.8% |
| Suppliers | 440/4 | €13 | €400 | +€387 | +2974.8% |
| Taxes, remuneration and social security | 45 | €691 | €1,216 | +€524 | +75.8% |
| Taxes | 450/3 | €691 | €1,216 | +€524 | +75.8% |
| Other amounts payable | 47/48 | €18,164 | €32,872 | +€14,707 | +81.0% |
| Non-recurring operating income | 76A | €6,435 | - | -€6,435 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,878 | €7,300 | -€578 | -7.3% |
| Other operating charges | 640/8 | €100 | €85 | -€15 | -15.2% |
| Gross operating margin | 9900 | €5,642 | €93 | -€5,549 | -98.4% |
| Operating profit (loss) | 9901 | -€2,336 | -€7,292 | -€4,956 | -212.2% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,650 | €1,221 | -€429 | -26.0% |
| Recurring financial charges | 65 | €1,650 | €1,221 | -€429 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,986 | -€8,511 | -€4,525 | -113.5% |
| Profit (loss) for the period | 9904 | -€3,986 | -€8,511 | -€4,525 | -113.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,986 | -€8,511 | -€4,525 | -113.5% |
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 10 October 2026 via checked.be.