3.life: 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.life
Largest movements
- Receivables within one year -€105,136
down €105,136 (-20.6%), from €510,599 to €405,463
of which Other amounts receivable: -€57,847
- Intangible fixed assets -€39,514
down €39,514 (-34.4%), from €114,749 to €75,235
- Cash -€12,509
down €12,509 (-68.9%), from €18,144 to €5,635
mainly Net result for the year (-€114,380) and Trade debts (-€49,883)
- Profit (loss) carried forward -€114,380
down €114,380 (-10.7%), from -€1.1m to -€1.2m
- Trade debts -€49,883
down €49,883 (-50.0%), from €99,752 to €49,869
- Gross operating margin -€213,501
down €213,501, from €141,060 to -€72,442
- Taxes -€35,182
down €35,182 (-100%), from €35,182 to €0
- Depreciation +€4,437
up €4,437 (+12.7%), from €34,873 to €39,310
- Financial income +€3,306
up €3,306 (+273%), from €1,211 to €4,518
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 | €996,375 | €835,912 | -€160,463 | -16.1% |
| Fixed assets | 21/28 | €118,491 | €76,780 | -€41,711 | -35.2% |
| Intangible fixed assets | 21 | €114,749 | €75,235 | -€39,514 | -34.4% |
| Tangible fixed assets | 22/27 | €3,502 | €1,305 | -€2,197 | -62.7% |
| Plant, machinery and equipment | 23 | €216 | €0 | -€216 | -100% |
| Furniture and vehicles | 24 | €3,286 | €1,305 | -€1,981 | -60.3% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €877,884 | €759,132 | -€118,752 | -13.5% |
| Stocks and contracts in progress | 3 | €346,991 | €346,991 | = | 0.0% |
| Stocks | 30/36 | €346,991 | €346,991 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €510,599 | €405,463 | -€105,136 | -20.6% |
| Trade receivables | 40 | €420,569 | €373,279 | -€47,289 | -11.2% |
| Other amounts receivable | 41 | €90,031 | €32,184 | -€57,847 | -64.3% |
| Cash at bank and in hand | 54/58 | €18,144 | €5,635 | -€12,509 | -68.9% |
| Deferred charges and accrued income | 490/1 | €2,150 | €1,044 | -€1,106 | -51.5% |
| Total equity and liabilities | 10/49 | €996,375 | €835,912 | -€160,463 | -16.1% |
| Equity | 10/15 | €497,760 | €383,380 | -€114,380 | -23.0% |
| Contributions | 10/11 | €1,440,603 | €1,440,603 | = | 0.0% |
| Reserves | 13 | €127,831 | €127,831 | = | 0.0% |
| Distributable reserves | 133 | €127,831 | €127,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,070,674 | -€1,185,054 | -€114,380 | -10.7% |
| Amounts payable | 17/49 | €498,615 | €452,532 | -€46,083 | -9.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €469,581 | €417,782 | -€51,800 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €360,082 | €360,082 | = | 0.0% |
| Financial debts | 43 | €70 | €0 | -€70 | -100% |
| Credit institutions | 430/8 | €70 | €0 | -€70 | -100% |
| Trade debts | 44 | €99,752 | €49,869 | -€49,883 | -50.0% |
| Suppliers | 440/4 | €99,752 | €49,869 | -€49,883 | -50.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,677 | €7,831 | -€1,847 | -19.1% |
| Accrued charges and deferred income | 492/3 | €29,034 | €34,750 | +€5,716 | +19.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €148 | +€148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,873 | €39,310 | +€4,437 | +12.7% |
| Other operating charges | 640/8 | €1,391 | €1,086 | -€304 | -21.9% |
| Non-recurring operating charges | 66A | €232 | €0 | -€232 | -100% |
| Gross operating margin | 9900 | €141,060 | -€72,442 | -€213,501 | |
| Operating profit (loss) | 9901 | €104,564 | -€112,986 | -€217,549 | |
| Financial income | 75/76B | €1,211 | €4,518 | +€3,306 | +273% |
| Recurring financial income | 75 | €1,211 | €4,518 | +€3,306 | +273% |
| Financial charges | 65/66B | €7,300 | €5,912 | -€1,388 | -19.0% |
| Recurring financial charges | 65 | €7,300 | €5,912 | -€1,388 | -19.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €98,476 | -€114,380 | -€212,855 | |
| Income taxes | 67/77 | €35,182 | €0 | -€35,182 | -100% |
| Profit (loss) for the period | 9904 | €63,294 | -€114,380 | -€177,673 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,294 | -€114,380 | -€177,673 |
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 20 October 2026 via checked.be.