3A-Vision: 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-Vision
Largest movements
- Cash +€79,858
up €79,858 (+295.6%), from €27,017 to €106,875
mainly Net result for the year (+€96,903) and Depreciation (+€16,499)
- Receivables within one year +€29,689
up €29,689 (+572.3%), from €5,188 to €34,877
of which Trade receivables: +€29,475
- Tangible fixed assets -€16,499
down €16,499 (-38.8%), from €42,561 to €26,063
of which Furniture and vehicles: -€15,356
- Current investments +€3,456
up €3,456 (+4.3%), from €80,000 to €83,456
- Deferred charges and accrued income +€2,994
up €2,994 (+978.4%), from €306 to €3,300
- Reserves +€96,903
up €96,903 (+88.3%), from €109,699 to €206,602
- Other debts -€9,359
down €9,359 (-26.1%), from €35,829 to €26,470
- Tax, wage and social debts +€9,012
up €9,012 (+24038.8%), from €37 to €9,050
- Accrued charges and deferred income +€2,754
up €2,754 (+61.1%), from €4,507 to €7,261
- Gross operating margin +€136,932
up €136,932 (+1053.8%), from €12,994 to €149,926
- Taxes +€36,762
up €36,762, from -€802 to €35,961
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 | €155,072 | €254,570 | +€99,498 | +64.2% |
| Fixed assets | 21/28 | €42,561 | €26,063 | -€16,499 | -38.8% |
| Tangible fixed assets | 22/27 | €42,561 | €26,063 | -€16,499 | -38.8% |
| Plant, machinery and equipment | 23 | €7,034 | €5,892 | -€1,142 | -16.2% |
| Furniture and vehicles | 24 | €35,527 | €20,171 | -€15,356 | -43.2% |
| Current assets | 29/58 | €112,511 | €228,507 | +€115,996 | +103.1% |
| Amounts receivable within one year | 40/41 | €5,188 | €34,877 | +€29,689 | +572.3% |
| Trade receivables | 40 | €4,650 | €34,125 | +€29,475 | +633.9% |
| Other amounts receivable | 41 | €538 | €752 | +€213 | +39.6% |
| Current investments | 50/53 | €80,000 | €83,456 | +€3,456 | +4.3% |
| Cash at bank and in hand | 54/58 | €27,017 | €106,875 | +€79,858 | +295.6% |
| Deferred charges and accrued income | 490/1 | €306 | €3,300 | +€2,994 | +978.4% |
| Total equity and liabilities | 10/49 | €155,072 | €254,570 | +€99,498 | +64.2% |
| Equity | 10/15 | €114,699 | €211,602 | +€96,903 | +84.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €109,699 | €206,602 | +€96,903 | +88.3% |
| Distributable reserves | 133 | €109,699 | €206,602 | +€96,903 | +88.3% |
| Amounts payable | 17/49 | €40,374 | €42,968 | +€2,594 | +6.4% |
| Amounts payable within one year | 42/48 | €35,867 | €35,707 | -€160 | -0.4% |
| Trade debts | 44 | - | €187 | +€187 | |
| Suppliers | 440/4 | - | €187 | +€187 | |
| Taxes, remuneration and social security | 45 | €37 | €9,050 | +€9,012 | +24038.8% |
| Taxes | 450/3 | €37 | €9,050 | +€9,012 | +24038.8% |
| Other amounts payable | 47/48 | €35,829 | €26,470 | -€9,359 | -26.1% |
| Accrued charges and deferred income | 492/3 | €4,507 | €7,261 | +€2,754 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,387 | €16,499 | +€111 | +0.7% |
| Other operating charges | 640/8 | €717 | €1,258 | +€541 | +75.5% |
| Gross operating margin | 9900 | €12,994 | €149,926 | +€136,932 | +1053.8% |
| Operating profit (loss) | 9901 | -€4,110 | €132,170 | +€136,280 | |
| Financial income | 75/76B | €1,769 | €3,001 | +€1,232 | +69.7% |
| Recurring financial income | 75 | €1,769 | €3,001 | +€1,232 | +69.7% |
| Financial charges | 65/66B | €3,066 | €2,306 | -€760 | -24.8% |
| Recurring financial charges | 65 | €3,066 | €2,306 | -€760 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,408 | €132,864 | +€138,272 | |
| Income taxes | 67/77 | -€802 | €35,961 | +€36,762 | |
| Profit (loss) for the period | 9904 | -€4,607 | €96,903 | +€101,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,607 | €96,903 | +€101,510 |
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 2 October 2026 via checked.be.