3 X L: 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 X L
Largest movements
- Receivables within one year -€536
down €536 (-37.0%), from €1,448 to €912
of which Other amounts receivable: -€1,336
- Tangible fixed assets -€186
down €186 (-50.0%), from €372 to €186
- Profit (loss) carried forward -€3,579
down €3,579 (-18.6%), from -€19,279 to -€22,859
- Tax, wage and social debts +€1,439
new in 2025: €1,439
- Trade debts +€1,419
up €1,419 (+108%), from €1,318 to €2,736
- Turnover -€13,733
down €13,733 (-100%), from €13,733 to €0
- Purchases and services -€9,232
down €9,232 (-87.9%), from €10,500 to €1,268
- Gross operating margin -€3,701
down €3,701, from €3,233 to -€468
- Other operating charges +€2,918
up €2,918 (+1,409%), from €207 to €3,125
- Depreciation -€1,803
down €1,803 (-90.6%), from €1,989 to €186
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 | €2,248 | €1,527 | -€722 | -32.1% |
| Fixed assets | 21/28 | €422 | €236 | -€186 | -44.1% |
| Tangible fixed assets | 22/27 | €372 | €186 | -€186 | -50.0% |
| Plant, machinery and equipment | 23 | €372 | €186 | -€186 | -50.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,826 | €1,291 | -€536 | -29.3% |
| Amounts receivable within one year | 40/41 | €1,448 | €912 | -€536 | -37.0% |
| Trade receivables | 40 | €112 | €912 | +€800 | +711% |
| Other amounts receivable | 41 | €1,336 | - | -€1,336 | |
| Cash at bank and in hand | 54/58 | €378 | €378 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,248 | €1,527 | -€722 | -32.1% |
| Equity | 10/15 | -€17,279 | -€20,859 | -€3,579 | -20.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,279 | -€22,859 | -€3,579 | -18.6% |
| Amounts payable | 17/49 | €19,528 | €22,385 | +€2,857 | +14.6% |
| Amounts payable within one year | 42/48 | €19,528 | €22,385 | +€2,857 | +14.6% |
| Financial debts | 43 | €3,282 | €3,282 | = | 0.0% |
| Other loans | 439 | €3,282 | €3,282 | = | 0.0% |
| Trade debts | 44 | €1,318 | €2,736 | +€1,419 | +108% |
| Suppliers | 440/4 | €1,318 | €2,736 | +€1,419 | +108% |
| Taxes, remuneration and social security | 45 | - | €1,439 | +€1,439 | |
| Taxes | 450/3 | - | €1,439 | +€1,439 | |
| Other amounts payable | 47/48 | €14,929 | €14,929 | = | 0.0% |
| Turnover | 70 | €13,733 | €0 | -€13,733 | -100% |
| Non-recurring operating income | 76A | - | €800 | +€800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,500 | €1,268 | -€9,232 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,989 | €186 | -€1,803 | -90.6% |
| Other operating charges | 640/8 | €207 | €3,125 | +€2,918 | +1,409% |
| Gross operating margin | 9900 | €3,233 | -€468 | -€3,701 | |
| Operating profit (loss) | 9901 | €1,037 | -€3,779 | -€4,816 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €365 | - | -€365 | |
| Recurring financial charges | 65 | €365 | - | -€365 | |
| Profit (loss) for the period before taxes | 9903 | €672 | -€3,779 | -€4,451 | |
| Income taxes | 67/77 | €385 | -€200 | -€585 | |
| Profit (loss) for the period | 9904 | €287 | -€3,579 | -€3,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €287 | -€3,579 | -€3,866 |
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 15 October 2026 via checked.be.