3 FOR ONE: 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 FOR ONE
Largest movements
- Receivables within one year -€166,014
down €166,014 (-99.2%), from €167,279 to €1,266
of which Other amounts receivable: -€163,594
- Cash +€147,892
up €147,892 (+1858.7%), from €7,957 to €155,849
mainly Receivables within one year (+€166,014) and Trade debts (+€1,830)
- Tax, wage and social debts -€10,502
down €10,502 (-99.9%), from €10,508 to €6
- Profit (loss) carried forward -€9,331
down €9,331 (-6.2%), from €150,369 to €141,038
- Gross operating margin -€12,596
down €12,596, from €5,252 to -€7,344
- Financial income -€2,665
down €2,665 (-97.6%), from €2,730 to €65
- Taxes -€2,121
no longer reported in 2024 (was €2,121)
- Financial charges +€275
up €275 (+19.8%), from €1,389 to €1,664
of which Financial charges: +€596
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.
Cash bridge derived
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 | €526,253 | €508,269 | -€17,984 | -3.4% |
| Fixed assets | 21/28 | €350,880 | €350,880 | = | 0.0% |
| Financial fixed assets | 28 | €350,880 | €350,880 | = | 0.0% |
| Current assets | 29/58 | €175,373 | €157,389 | -€17,984 | -10.3% |
| Amounts receivable within one year | 40/41 | €167,279 | €1,266 | -€166,014 | -99.2% |
| Trade receivables | 40 | €2,420 | - | -€2,420 | |
| Other amounts receivable | 41 | €164,859 | €1,266 | -€163,594 | -99.2% |
| Cash at bank and in hand | 54/58 | €7,957 | €155,849 | +€147,892 | +1858.7% |
| Deferred charges and accrued income | 490/1 | €137 | €274 | +€137 | +100.0% |
| Total equity and liabilities | 10/49 | €526,253 | €508,269 | -€17,984 | -3.4% |
| Equity | 10/15 | €245,808 | €236,477 | -€9,331 | -3.8% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €8,676 | €8,676 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,369 | €141,038 | -€9,331 | -6.2% |
| Amounts payable | 17/49 | €280,445 | €271,791 | -€8,654 | -3.1% |
| Amounts payable within one year | 42/48 | €280,445 | €271,791 | -€8,654 | -3.1% |
| Trade debts | 44 | €1,062 | €2,892 | +€1,830 | +172.4% |
| Suppliers | 440/4 | €1,062 | €2,892 | +€1,830 | +172.4% |
| Taxes, remuneration and social security | 45 | €10,508 | €6 | -€10,502 | -99.9% |
| Taxes | 450/3 | €10,508 | €6 | -€10,502 | -99.9% |
| Other amounts payable | 47/48 | €268,876 | €268,894 | +€18 | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €5,252 | -€7,344 | -€12,596 | |
| Operating profit (loss) | 9901 | €4,868 | -€7,731 | -€12,599 | |
| Financial income | 75/76B | €2,730 | €65 | -€2,665 | -97.6% |
| Recurring financial income | 75 | €2,730 | €65 | -€2,665 | -97.6% |
| Financial charges | 65/66B | €1,389 | €1,664 | +€275 | +19.8% |
| Recurring financial charges | 65 | €693 | €1,289 | +€596 | +86.1% |
| Non-recurring financial charges | 66B | €696 | €375 | -€321 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €6,209 | -€9,331 | -€15,540 | |
| Income taxes | 67/77 | €2,121 | - | -€2,121 | |
| Profit (loss) for the period | 9904 | €4,087 | -€9,331 | -€13,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,087 | -€9,331 | -€13,418 |
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 12 October 2026 via checked.be.