3000d: 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.
3000d
Largest movements
- Receivables within one year -€17,991
down €17,991 (-54.7%), from €32,866 to €14,874
of which Trade receivables: -€20,976
- Deferred charges and accrued income -€12,776
down €12,776 (-68.5%), from €18,651 to €5,875
- Tangible fixed assets +€5,298
up €5,298 (+145%), from €3,657 to €8,955
of which Furniture and vehicles: +€3,712
- Cash -€1,898
down €1,898 (-5.6%), from €34,180 to €32,282
mainly Contributions, distributions and other (-€18,964) and Trade debts (-€16,542)
- Financial fixed assets -€1,500
down €1,500 (-28.6%), from €5,250 to €3,750
- Profit (loss) carried forward -€21,378
down €21,378 (-78.8%), from €27,135 to €5,757
- Trade debts -€16,542
down €16,542 (-69.5%), from €23,806 to €7,264
- Contributions +€4,763
up €4,763 (+76.8%), from €6,200 to €10,963
- Other debts +€4,290
up €4,290 (+20.9%), from €20,569 to €24,859
- Gross operating margin -€55,137
down €55,137 (-85.3%), from €64,626 to €9,489
- Taxes -€10,050
down €10,050 (-79.8%), from €12,592 to €2,542
- Depreciation -€3,142
down €3,142 (-58.1%), from €5,403 to €2,261
- Financial charges +€895
up €895 (+182%), from €492 to €1,388
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 | €94,603 | €65,736 | -€28,867 | -30.5% |
| Fixed assets | 21/28 | €8,907 | €12,705 | +€3,798 | +42.6% |
| Tangible fixed assets | 22/27 | €3,657 | €8,955 | +€5,298 | +145% |
| Plant, machinery and equipment | 23 | - | €1,998 | +€1,998 | |
| Furniture and vehicles | 24 | €2,836 | €6,547 | +€3,712 | +131% |
| Other tangible fixed assets | 26 | €821 | €409 | -€412 | -50.2% |
| Financial fixed assets | 28 | €5,250 | €3,750 | -€1,500 | -28.6% |
| Current assets | 29/58 | €85,696 | €53,031 | -€32,665 | -38.1% |
| Amounts receivable within one year | 40/41 | €32,866 | €14,874 | -€17,991 | -54.7% |
| Trade receivables | 40 | €31,543 | €10,567 | -€20,976 | -66.5% |
| Other amounts receivable | 41 | €1,322 | €4,307 | +€2,985 | +226% |
| Cash at bank and in hand | 54/58 | €34,180 | €32,282 | -€1,898 | -5.6% |
| Deferred charges and accrued income | 490/1 | €18,651 | €5,875 | -€12,776 | -68.5% |
| Total equity and liabilities | 10/49 | €94,603 | €65,736 | -€28,867 | -30.5% |
| Equity | 10/15 | €35,195 | €18,580 | -€16,615 | -47.2% |
| Contributions | 10/11 | €6,200 | €10,963 | +€4,763 | +76.8% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,135 | €5,757 | -€21,378 | -78.8% |
| Amounts payable | 17/49 | €59,408 | €47,156 | -€12,252 | -20.6% |
| Amounts payable within one year | 42/48 | €59,408 | €47,156 | -€12,252 | -20.6% |
| Trade debts | 44 | €23,806 | €7,264 | -€16,542 | -69.5% |
| Suppliers | 440/4 | €23,806 | €7,264 | -€16,542 | -69.5% |
| Taxes, remuneration and social security | 45 | €15,034 | €15,034 | = | 0.0% |
| Taxes | 450/3 | €15,034 | €15,034 | = | 0.0% |
| Other amounts payable | 47/48 | €20,569 | €24,859 | +€4,290 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,403 | €2,261 | -€3,142 | -58.1% |
| Other operating charges | 640/8 | €1,247 | €1,168 | -€79 | -6.3% |
| Gross operating margin | 9900 | €64,626 | €9,489 | -€55,137 | -85.3% |
| Operating profit (loss) | 9901 | €57,976 | €6,060 | -€51,917 | -89.5% |
| Financial income | 75/76B | €93 | €219 | +€126 | +136% |
| Recurring financial income | 75 | €93 | €219 | +€126 | +136% |
| Financial charges | 65/66B | €492 | €1,388 | +€895 | +182% |
| Recurring financial charges | 65 | €492 | €1,388 | +€895 | +182% |
| Profit (loss) for the period before taxes | 9903 | €57,577 | €4,891 | -€52,686 | -91.5% |
| Income taxes | 67/77 | €12,592 | €2,542 | -€10,050 | -79.8% |
| Profit (loss) for the period | 9904 | €44,985 | €2,349 | -€42,636 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,985 | €2,349 | -€42,636 | -94.8% |
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 17 October 2026 via checked.be.