3108: 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.
3108
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Receivables within one year +€20,095
up €20,095 (+190.9%), from €10,527 to €30,622
of which Trade receivables: +€13,334
- Cash -€10,526
down €10,526 (-20.7%), from €50,893 to €40,367
mainly Current investments (-€25,000) and Receivables within one year (-€20,095)
- Deferred charges and accrued income +€3,317
new in 2025: €3,317
- Profit (loss) carried forward +€36,570
up €36,570 (+82.3%), from €44,422 to €80,992
- Tax, wage and social debts +€6,744
up €6,744 (+39.2%), from €17,211 to €23,954
- Other debts -€4,591
down €4,591 (-29.0%), from €15,852 to €11,261
- Gross operating margin +€8,793
up €8,793 (+21.7%), from €40,594 to €49,388
- Depreciation +€1,120
up €1,120 (+94.5%), from €1,185 to €2,305
- Taxes +€842
up €842 (+9.7%), from €8,667 to €9,509
- Other operating charges +€509
up €509 (+96.6%), from €527 to €1,036
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 | €81,326 | €119,558 | +€38,232 | +47.0% |
| Fixed assets | 21/28 | €19,906 | €20,252 | +€346 | +1.7% |
| Tangible fixed assets | 22/27 | €19,906 | €20,252 | +€346 | +1.7% |
| Plant, machinery and equipment | 23 | - | €1,536 | +€1,536 | |
| Furniture and vehicles | 24 | €19,906 | €18,717 | -€1,189 | -6.0% |
| Current assets | 29/58 | €61,420 | €99,305 | +€37,886 | +61.7% |
| Amounts receivable within one year | 40/41 | €10,527 | €30,622 | +€20,095 | +190.9% |
| Trade receivables | 40 | €10,527 | €23,861 | +€13,334 | +126.7% |
| Other amounts receivable | 41 | €0 | €6,760 | +€6,760 | |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €50,893 | €40,367 | -€10,526 | -20.7% |
| Deferred charges and accrued income | 490/1 | - | €3,317 | +€3,317 | |
| Total equity and liabilities | 10/49 | €81,326 | €119,558 | +€38,232 | +47.0% |
| Equity | 10/15 | €46,422 | €82,992 | +€36,570 | +78.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,422 | €80,992 | +€36,570 | +82.3% |
| Amounts payable | 17/49 | €34,904 | €36,566 | +€1,662 | +4.8% |
| Amounts payable within one year | 42/48 | €34,904 | €36,566 | +€1,662 | +4.8% |
| Trade debts | 44 | €1,842 | €1,351 | -€491 | -26.7% |
| Suppliers | 440/4 | €1,842 | €1,351 | -€491 | -26.7% |
| Taxes, remuneration and social security | 45 | €17,211 | €23,954 | +€6,744 | +39.2% |
| Taxes | 450/3 | €17,211 | €23,954 | +€6,744 | +39.2% |
| Other amounts payable | 47/48 | €15,852 | €11,261 | -€4,591 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,185 | €2,305 | +€1,120 | +94.5% |
| Other operating charges | 640/8 | €527 | €1,036 | +€509 | +96.6% |
| Gross operating margin | 9900 | €40,594 | €49,388 | +€8,793 | +21.7% |
| Operating profit (loss) | 9901 | €38,882 | €46,046 | +€7,164 | +18.4% |
| Financial income | 75/76B | €6 | €131 | +€125 | +2107.2% |
| Recurring financial income | 75 | €6 | €131 | +€125 | +2107.2% |
| Financial charges | 65/66B | €181 | €98 | -€83 | -45.6% |
| Recurring financial charges | 65 | €181 | €98 | -€83 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €38,707 | €46,079 | +€7,372 | +19.0% |
| Income taxes | 67/77 | €8,667 | €9,509 | +€842 | +9.7% |
| Profit (loss) for the period | 9904 | €30,040 | €36,570 | +€6,530 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,040 | €36,570 | +€6,530 | +21.7% |
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.