3 energy: 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 energy
Largest movements
- Cash +€60,279
up €60,279 (+362%), from €16,673 to €76,952
mainly Net result for the year (+€111,043) and Other debts (+€91,467)
- Tangible fixed assets -€21,148
down €21,148 (-19.5%), from €108,326 to €87,178
of which Furniture and vehicles: -€17,733
- Deferred charges and accrued income -€15,000
down €15,000 (-100%), from €15,000 to €0
- Receivables within one year +€9,487
up €9,487 (+60.3%), from €15,721 to €25,208
of which Trade receivables: +€16,133
- Other debts +€91,467
up €91,467 (+303%), from €30,212 to €121,679
- Reserves -€60,518
down €60,518 (-100%), from €60,518 to €0
- Tax, wage and social debts +€18,577
up €18,577 (+1,457%), from €1,275 to €19,852
- Debts after one year -€14,296
down €14,296 (-34.2%), from €41,813 to €27,517
- Trade debts -€2,095
down €2,095 (-67.8%), from €3,089 to €995
- Gross operating margin +€68,297
up €68,297 (+66.8%), from €102,200 to €170,497
- Taxes +€15,992
up €15,992 (+101%), from €15,899 to €31,891
- Financial income -€3,075
down €3,075 (-100%), from €3,075 to €0
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 | €155,721 | €189,339 | +€33,618 | +21.6% |
| Fixed assets | 21/28 | €108,326 | €87,178 | -€21,148 | -19.5% |
| Tangible fixed assets | 22/27 | €108,326 | €87,178 | -€21,148 | -19.5% |
| Land and buildings | 22 | €29,330 | €25,915 | -€3,415 | -11.6% |
| Furniture and vehicles | 24 | €78,996 | €61,263 | -€17,733 | -22.4% |
| Current assets | 29/58 | €47,395 | €102,161 | +€54,766 | +116% |
| Amounts receivable within one year | 40/41 | €15,721 | €25,208 | +€9,487 | +60.3% |
| Trade receivables | 40 | €9,075 | €25,208 | +€16,133 | +178% |
| Other amounts receivable | 41 | €6,646 | €0 | -€6,646 | -100% |
| Cash at bank and in hand | 54/58 | €16,673 | €76,952 | +€60,279 | +362% |
| Deferred charges and accrued income | 490/1 | €15,000 | €0 | -€15,000 | -100% |
| Total equity and liabilities | 10/49 | €155,721 | €189,339 | +€33,618 | +21.6% |
| Equity | 10/15 | €65,518 | €5,000 | -€60,518 | -92.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,518 | €0 | -€60,518 | -100% |
| Distributable reserves | 133 | €60,518 | €0 | -€60,518 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €90,203 | €184,339 | +€94,136 | +104% |
| Amounts payable after more than one year | 17 | €41,813 | €27,517 | -€14,296 | -34.2% |
| Financial debts | 170/4 | €41,813 | €27,517 | -€14,296 | -34.2% |
| Amounts payable within one year | 42/48 | €48,389 | €156,821 | +€108,432 | +224% |
| Current portion of amounts payable after more than one year | 42 | €13,814 | €14,296 | +€482 | +3.5% |
| Trade debts | 44 | €3,089 | €995 | -€2,095 | -67.8% |
| Suppliers | 440/4 | €3,089 | €995 | -€2,095 | -67.8% |
| Taxes, remuneration and social security | 45 | €1,275 | €19,852 | +€18,577 | +1,457% |
| Taxes | 450/3 | €1,275 | €19,852 | +€18,577 | +1,457% |
| Other amounts payable | 47/48 | €30,212 | €121,679 | +€91,467 | +303% |
| Remuneration, social security and pensions | 62 | €1,853 | €552 | -€1,302 | -70.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,949 | €24,647 | +€698 | +2.9% |
| Other operating charges | 640/8 | €609 | €457 | -€151 | -24.9% |
| Gross operating margin | 9900 | €102,200 | €170,497 | +€68,297 | +66.8% |
| Operating profit (loss) | 9901 | €75,789 | €144,841 | +€69,052 | +91.1% |
| Financial income | 75/76B | €3,075 | €0 | -€3,075 | -100% |
| Recurring financial income | 75 | €3,075 | €0 | -€3,075 | -100% |
| Financial charges | 65/66B | €2,446 | €1,907 | -€539 | -22.0% |
| Recurring financial charges | 65 | €2,446 | €1,907 | -€539 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €76,417 | €142,934 | +€66,516 | +87.0% |
| Income taxes | 67/77 | €15,899 | €31,891 | +€15,992 | +101% |
| Profit (loss) for the period | 9904 | €60,518 | €111,043 | +€50,525 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,518 | €111,043 | +€50,525 | +83.5% |
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 15 October 2026 via checked.be.