3A Communication: 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.
3A Communication
Largest movements
- Cash +€136,963
up €136,963 (+377.2%), from €36,312 to €173,275
mainly Current investments (+€100,000) and Net result for the year (+€28,897)
- Current investments -€100,000
down €100,000 (-83.2%), from €120,250 to €20,250
- Receivables within one year -€15,748
down €15,748 (-65.7%), from €23,977 to €8,229
of which Trade receivables: -€15,755
- Reserves +€20,049
up €20,049 (+13.7%), from €146,580 to €166,630
- Tax, wage and social debts -€3,863
down €3,863 (-29.4%), from €13,159 to €9,295
- Other debts +€3,275
up €3,275 (+64.7%), from €5,062 to €8,336
- Gross operating margin -€18,315
down €18,315 (-30.5%), from €60,147 to €41,832
- Taxes -€4,837
down €4,837 (-24.7%), from €19,573 to €14,736
- Financial income +€1,782
up €1,782 (+135.4%), from €1,316 to €3,098
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 | €184,528 | €204,343 | +€19,815 | +10.7% |
| Fixed assets | 21/28 | €2,937 | €2,208 | -€729 | -24.8% |
| Tangible fixed assets | 22/27 | €2,937 | €2,208 | -€729 | -24.8% |
| Plant, machinery and equipment | 23 | €1,085 | €765 | -€319 | -29.4% |
| Furniture and vehicles | 24 | €1,852 | €1,443 | -€410 | -22.1% |
| Current assets | 29/58 | €181,591 | €202,135 | +€20,544 | +11.3% |
| Amounts receivable within one year | 40/41 | €23,977 | €8,229 | -€15,748 | -65.7% |
| Trade receivables | 40 | €23,977 | €8,223 | -€15,755 | -65.7% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Current investments | 50/53 | €120,250 | €20,250 | -€100,000 | -83.2% |
| Cash at bank and in hand | 54/58 | €36,312 | €173,275 | +€136,963 | +377.2% |
| Deferred charges and accrued income | 490/1 | €1,053 | €382 | -€671 | -63.7% |
| Total equity and liabilities | 10/49 | €184,528 | €204,343 | +€19,815 | +10.7% |
| Equity | 10/15 | €165,180 | €185,230 | +€20,049 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €146,580 | €166,630 | +€20,049 | +13.7% |
| Distributable reserves | 133 | €146,580 | €166,630 | +€20,049 | +13.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,348 | €19,113 | -€235 | -1.2% |
| Amounts payable within one year | 42/48 | €19,348 | €19,113 | -€235 | -1.2% |
| Trade debts | 44 | €1,128 | €1,482 | +€354 | +31.4% |
| Suppliers | 440/4 | €1,128 | €1,482 | +€354 | +31.4% |
| Taxes, remuneration and social security | 45 | €13,159 | €9,295 | -€3,863 | -29.4% |
| Taxes | 450/3 | €13,159 | €9,295 | -€3,863 | -29.4% |
| Other amounts payable | 47/48 | €5,062 | €8,336 | +€3,275 | +64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €729 | +€214 | +41.5% |
| Other operating charges | 640/8 | €497 | €511 | +€14 | +2.9% |
| Gross operating margin | 9900 | €60,147 | €41,832 | -€18,315 | -30.5% |
| Operating profit (loss) | 9901 | €59,135 | €40,592 | -€18,543 | -31.4% |
| Financial income | 75/76B | €1,316 | €3,098 | +€1,782 | +135.4% |
| Recurring financial income | 75 | €1,316 | €3,098 | +€1,782 | +135.4% |
| Financial charges | 65/66B | €281 | €57 | -€224 | -79.7% |
| Recurring financial charges | 65 | €281 | €57 | -€224 | -79.7% |
| Profit (loss) for the period before taxes | 9903 | €60,170 | €43,633 | -€16,538 | -27.5% |
| Income taxes | 67/77 | €19,573 | €14,736 | -€4,837 | -24.7% |
| Profit (loss) for the period | 9904 | €40,597 | €28,897 | -€11,700 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,597 | €28,897 | -€11,700 | -28.8% |
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.