3A CONSTRUCTIONS: 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 CONSTRUCTIONS
Largest movements
- Tangible fixed assets -€5,374
down €5,374 (-4.2%), from €126,801 to €121,427
- Debts after one year -€5,000
down €5,000 (-3.4%), from €145,000 to €140,000
- Other debts -€2,843
down €2,843 (-46.4%), from €6,127 to €3,284
- Trade debts +€1,794
up €1,794 (+138.6%), from €1,295 to €3,089
- Gross operating margin -€111
down €111 (-1.4%), from €8,187 to €8,076
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 | €127,060 | €121,669 | -€5,391 | -4.2% |
| Fixed assets | 21/28 | €126,801 | €121,427 | -€5,374 | -4.2% |
| Tangible fixed assets | 22/27 | €126,801 | €121,427 | -€5,374 | -4.2% |
| Land and buildings | 22 | €126,801 | €121,427 | -€5,374 | -4.2% |
| Current assets | 29/58 | €259 | €242 | -€17 | -6.4% |
| Cash at bank and in hand | 54/58 | €259 | €242 | -€17 | -6.4% |
| Total equity and liabilities | 10/49 | €127,060 | €121,669 | -€5,391 | -4.2% |
| Equity | 10/15 | -€25,746 | -€24,704 | +€1,042 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,346 | -€43,304 | +€1,042 | +2.4% |
| Amounts payable | 17/49 | €152,807 | €146,373 | -€6,433 | -4.2% |
| Amounts payable after more than one year | 17 | €145,000 | €140,000 | -€5,000 | -3.4% |
| Financial debts | 170/4 | €145,000 | €140,000 | -€5,000 | -3.4% |
| Amounts payable within one year | 42/48 | €7,422 | €6,373 | -€1,049 | -14.1% |
| Trade debts | 44 | €1,295 | €3,089 | +€1,794 | +138.6% |
| Suppliers | 440/4 | €1,295 | €3,089 | +€1,794 | +138.6% |
| Other amounts payable | 47/48 | €6,127 | €3,284 | -€2,843 | -46.4% |
| Accrued charges and deferred income | 492/3 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,374 | €5,374 | = | 0.0% |
| Other operating charges | 640/8 | €1,295 | €1,336 | +€41 | +3.2% |
| Non-recurring operating charges | 66A | - | €141 | +€141 | |
| Gross operating margin | 9900 | €8,187 | €8,076 | -€111 | -1.4% |
| Operating profit (loss) | 9901 | €1,518 | €1,225 | -€293 | -19.3% |
| Financial charges | 65/66B | €104 | €182 | +€78 | +75.3% |
| Recurring financial charges | 65 | €104 | €182 | +€78 | +75.3% |
| Profit (loss) for the period before taxes | 9903 | €1,414 | €1,042 | -€372 | -26.3% |
| Profit (loss) for the period | 9904 | €1,414 | €1,042 | -€372 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,414 | €1,042 | -€372 | -26.3% |
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 28 September 2026 via checked.be.