3 Monkeys: what changed
Two fiscal 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 Monkeys
Largest movements
- Cash +€138,448
up €138,448 (+113.0%), from €122,548 to €260,996
mainly Net result for the year (+€75,757) and Current investments (+€39,122)
- Current investments -€39,122
down €39,122 (-27.9%), from €140,000 to €100,877
- Profit (loss) carried forward +€75,757
up €75,757 (+25.6%), from €296,462 to €372,220
- Tax, wage and social debts +€14,435
up €14,435 (+76.9%), from €18,768 to €33,203
of which Taxes: +€10,935
- Trade debts +€7,418
up €7,418 (+20.4%), from €36,389 to €43,807
- Taxes -€20,356
down €20,356 (-53.8%), from €37,844 to €17,488
- Gross operating margin -€14,776
down €14,776 (-13.2%), from €112,246 to €97,469
- Other operating charges -€1,568
down €1,568 (-96.4%), from €1,626 to €58
- Financial income +€1,198
up €1,198 (+38.9%), from €3,083 to €4,281
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 | €434,122 | €528,109 | +€93,988 | +21.7% |
| Fixed assets | 21/28 | €97,231 | €93,602 | -€3,629 | -3.7% |
| Tangible fixed assets | 22/27 | €97,231 | €93,602 | -€3,629 | -3.7% |
| Land and buildings | 22 | €95,288 | €91,730 | -€3,558 | -3.7% |
| Plant, machinery and equipment | 23 | €1,291 | €1,676 | +€385 | +29.8% |
| Furniture and vehicles | 24 | €63 | - | -€63 | |
| Other tangible fixed assets | 26 | €589 | €196 | -€392 | -66.7% |
| Current assets | 29/58 | €336,891 | €434,507 | +€97,616 | +29.0% |
| Amounts receivable within one year | 40/41 | €69,426 | €65,933 | -€3,493 | -5.0% |
| Trade receivables | 40 | €51,070 | €45,321 | -€5,749 | -11.3% |
| Other amounts receivable | 41 | €18,356 | €20,613 | +€2,256 | +12.3% |
| Current investments | 50/53 | €140,000 | €100,877 | -€39,122 | -27.9% |
| Cash at bank and in hand | 54/58 | €122,548 | €260,996 | +€138,448 | +113.0% |
| Deferred charges and accrued income | 490/1 | €4,917 | €6,700 | +€1,783 | +36.3% |
| Total equity and liabilities | 10/49 | €434,122 | €528,109 | +€93,988 | +21.7% |
| Equity | 10/15 | €304,522 | €380,280 | +€75,757 | +24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,462 | €372,220 | +€75,757 | +25.6% |
| Amounts payable | 17/49 | €129,599 | €147,830 | +€18,230 | +14.1% |
| Amounts payable after more than one year | 17 | €64,090 | €60,280 | -€3,809 | -5.9% |
| Financial debts | 170/4 | €64,090 | €60,280 | -€3,809 | -5.9% |
| Amounts payable within one year | 42/48 | €65,510 | €87,549 | +€22,040 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €10,353 | €10,539 | +€187 | +1.8% |
| Trade debts | 44 | €36,389 | €43,807 | +€7,418 | +20.4% |
| Suppliers | 440/4 | €36,389 | €43,807 | +€7,418 | +20.4% |
| Taxes, remuneration and social security | 45 | €18,768 | €33,203 | +€14,435 | +76.9% |
| Taxes | 450/3 | €18,768 | €29,703 | +€10,935 | +58.3% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Non-recurring operating income | 76A | €15,020 | €234 | -€14,786 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,688 | €4,636 | -€52 | -1.1% |
| Other operating charges | 640/8 | €1,626 | €58 | -€1,568 | -96.4% |
| Gross operating margin | 9900 | €112,246 | €97,469 | -€14,776 | -13.2% |
| Operating profit (loss) | 9901 | €105,931 | €92,775 | -€13,156 | -12.4% |
| Financial income | 75/76B | €3,083 | €4,281 | +€1,198 | +38.9% |
| Recurring financial income | 75 | €3,083 | €4,281 | +€1,198 | +38.9% |
| Financial charges | 65/66B | €4,054 | €3,812 | -€242 | -6.0% |
| Recurring financial charges | 65 | €4,054 | €3,812 | -€242 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €104,960 | €93,245 | -€11,716 | -11.2% |
| Income taxes | 67/77 | €37,844 | €17,488 | -€20,356 | -53.8% |
| Profit (loss) for the period | 9904 | €67,117 | €75,757 | +€8,640 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,117 | €75,757 | +€8,640 | +12.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.