3 M A Architecture: what changed
3 M A Architecture
Largest movements
- Receivables within one year -€11,305
down €11,305 (-57.1%), from €19,789 to €8,483
of which Trade receivables: -€11,305
- Cash +€4,466
up €4,466 (+42.0%), from €10,639 to €15,105
mainly Net result for the year (+€22,832) and Receivables within one year (+€11,305)
- Tangible fixed assets +€3,487
up €3,487 (+32.5%), from €10,716 to €14,202
of which Furniture and vehicles: +€3,775
- Debts after one year -€26,725
down €26,725 (-75.4%), from €35,456 to €8,731
of which Other amounts payable: -€27,222
- Profit (loss) carried forward +€22,832
up €22,832 (+96.1%), from -€23,769 to -€937
- Tax, wage and social debts -€7,129
down €7,129 (-64.6%), from €11,041 to €3,912
of which Taxes: -€4,040
- Current portion of long-term debt +€5,824
new in 2025: €5,824
- Trade debts +€1,845
up €1,845 (+287%), from €644 to €2,489
- Financial charges -€50,094
down €50,094 (-98.3%), from €50,948 to €854
- Gross operating margin +€12,738
up €12,738 (+77.3%), from €16,479 to €29,217
- Depreciation +€2,373
up €2,373 (+144%), from €1,644 to €4,016
- Write-downs +€1,168
up €1,168, from -€968 to €200
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,972 | €38,619 | -€3,353 | -8.0% |
| Fixed assets | 21/28 | €11,064 | €14,550 | +€3,487 | +31.5% |
| Tangible fixed assets | 22/27 | €10,716 | €14,202 | +€3,487 | +32.5% |
| Furniture and vehicles | 24 | €0 | €3,775 | +€3,775 | |
| Other tangible fixed assets | 26 | €10,716 | €10,428 | -€288 | -2.7% |
| Financial fixed assets | 28 | €348 | €348 | = | 0.0% |
| Current assets | 29/58 | €30,908 | €24,068 | -€6,840 | -22.1% |
| Amounts receivable within one year | 40/41 | €19,789 | €8,483 | -€11,305 | -57.1% |
| Trade receivables | 40 | €19,789 | €8,483 | -€11,305 | -57.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,639 | €15,105 | +€4,466 | +42.0% |
| Deferred charges and accrued income | 490/1 | €480 | €480 | = | 0.0% |
| Total equity and liabilities | 10/49 | €41,972 | €38,619 | -€3,353 | -8.0% |
| Equity | 10/15 | -€5,169 | €17,663 | +€22,832 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,769 | -€937 | +€22,832 | +96.1% |
| Amounts payable | 17/49 | €47,141 | €20,956 | -€26,185 | -55.5% |
| Amounts payable after more than one year | 17 | €35,456 | €8,731 | -€26,725 | -75.4% |
| Financial debts | 170/4 | - | €498 | +€498 | |
| Other amounts payable | 178/9 | €35,456 | €8,233 | -€27,222 | -76.8% |
| Amounts payable within one year | 42/48 | €11,685 | €12,225 | +€539 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,824 | +€5,824 | |
| Trade debts | 44 | €644 | €2,489 | +€1,845 | +287% |
| Suppliers | 440/4 | €644 | €2,489 | +€1,845 | +287% |
| Taxes, remuneration and social security | 45 | €11,041 | €3,912 | -€7,129 | -64.6% |
| Taxes | 450/3 | €7,952 | €3,912 | -€4,040 | -50.8% |
| Remuneration and social security | 454/9 | €3,089 | €0 | -€3,089 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,644 | €4,016 | +€2,373 | +144% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€968 | €200 | +€1,168 | |
| Other operating charges | 640/8 | €961 | €861 | -€100 | -10.4% |
| Gross operating margin | 9900 | €16,479 | €29,217 | +€12,738 | +77.3% |
| Operating profit (loss) | 9901 | €14,843 | €24,140 | +€9,297 | +62.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.1% |
| Financial charges | 65/66B | €50,948 | €854 | -€50,094 | -98.3% |
| Recurring financial charges | 65 | €50,948 | €854 | -€50,094 | -98.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,104 | €23,286 | +€59,391 | |
| Income taxes | 67/77 | €347 | €454 | +€107 | +30.8% |
| Profit (loss) for the period | 9904 | -€36,452 | €22,832 | +€59,284 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,452 | €22,832 | +€59,284 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.