3 TREES GROUP: 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 TREES GROUP
Largest movements
- Intangible fixed assets +€21,960
new in 2025: €21,960
- Receivables within one year +€8,932
up €8,932 (+707.2%), from €1,263 to €10,195
of which Trade receivables: +€8,932
- Cash +€406
up €406 (+31.3%), from €1,297 to €1,703
mainly Trade debts (+€14,751) and Net result for the year (+€10,928)
- Trade debts +€14,751
new in 2025: €14,751
- Profit (loss) carried forward +€10,928
up €10,928, from -€2,943 to €7,985
- Tax, wage and social debts +€9,817
new in 2025: €9,817
of which Remuneration and social security: +€7,006
- Other debts -€4,198
no longer reported in 2025 (was €4,198)
- Gross operating margin +€64,747
new in 2025: €64,747
- Staff costs +€52,185
new in 2025: €52,185
- Financial charges +€935
new in 2025: €935
- Other operating charges +€699
new in 2025: €699
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,755 | €34,053 | +€31,298 | +1136.0% |
| Fixed assets | 21/28 | €195 | €22,155 | +€21,960 | +11261.5% |
| Intangible fixed assets | 21 | - | €21,960 | +€21,960 | |
| Tangible fixed assets | 22/27 | €195 | €195 | = | 0.0% |
| Furniture and vehicles | 24 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €2,560 | €11,898 | +€9,338 | +364.8% |
| Amounts receivable within one year | 40/41 | €1,263 | €10,195 | +€8,932 | +707.2% |
| Trade receivables | 40 | €1,082 | €10,014 | +€8,932 | +825.5% |
| Other amounts receivable | 41 | €181 | €181 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,297 | €1,703 | +€406 | +31.3% |
| Total equity and liabilities | 10/49 | €2,755 | €34,053 | +€31,298 | +1136.0% |
| Equity | 10/15 | -€1,443 | €9,485 | +€10,928 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,943 | €7,985 | +€10,928 | |
| Amounts payable | 17/49 | €4,198 | €24,568 | +€20,370 | +485.2% |
| Amounts payable within one year | 42/48 | €4,198 | €24,568 | +€20,370 | +485.2% |
| Trade debts | 44 | - | €14,751 | +€14,751 | |
| Suppliers | 440/4 | - | €14,751 | +€14,751 | |
| Taxes, remuneration and social security | 45 | - | €9,817 | +€9,817 | |
| Taxes | 450/3 | - | €2,811 | +€2,811 | |
| Remuneration and social security | 454/9 | - | €7,006 | +€7,006 | |
| Other amounts payable | 47/48 | €4,198 | - | -€4,198 | |
| Remuneration, social security and pensions | 62 | - | €52,185 | +€52,185 | |
| Other operating charges | 640/8 | - | €699 | +€699 | |
| Gross operating margin | 9900 | - | €64,747 | +€64,747 | |
| Operating profit (loss) | 9901 | - | €11,863 | +€11,863 | |
| Financial charges | 65/66B | - | €935 | +€935 | |
| Recurring financial charges | 65 | - | €935 | +€935 | |
| Profit (loss) for the period before taxes | 9903 | - | €10,928 | +€10,928 | |
| Profit (loss) for the period | 9904 | - | €10,928 | +€10,928 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €10,928 | +€10,928 |
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 7 October 2026 via checked.be.