3B CONCEPTS: 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.
3B CONCEPTS
Largest movements
- Tangible fixed assets -€50,813
down €50,813 (-10.7%), from €475,890 to €425,077
of which Land and buildings: -€36,368
- Cash +€25,168
up €25,168 (+19.6%), from €128,332 to €153,500
mainly Other debts (+€132,707) and Depreciation (+€52,091)
- Other debts +€132,707
up €132,707 (+87.2%), from €152,119 to €284,825
- Reserves -€132,000
down €132,000 (-66.2%), from €199,449 to €67,449
of which Distributable reserves: -€132,000
- Debts after one year -€57,489
down €57,489 (-21.8%), from €264,225 to €206,736
- Profit (loss) carried forward +€32,759
up €32,759 (+31.8%), from €102,954 to €135,713
- Gross operating margin +€6,292
up €6,292 (+5.9%), from €107,297 to €113,589
- Taxes -€2,436
down €2,436 (-91.8%), from €2,654 to €218
- Write-downs -€2,000
down €2,000 (-100%), from €2,000 to €0
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 | €815,468 | €784,525 | -€30,942 | -3.8% |
| Fixed assets | 21/28 | €675,890 | €620,077 | -€55,813 | -8.3% |
| Tangible fixed assets | 22/27 | €475,890 | €425,077 | -€50,813 | -10.7% |
| Land and buildings | 22 | €431,335 | €394,967 | -€36,368 | -8.4% |
| Plant, machinery and equipment | 23 | €4,663 | €3,165 | -€1,498 | -32.1% |
| Furniture and vehicles | 24 | €2,667 | €1,587 | -€1,080 | -40.5% |
| Leasing and similar rights | 25 | €37,224 | €25,358 | -€11,866 | -31.9% |
| Financial fixed assets | 28 | €200,000 | €195,000 | -€5,000 | -2.5% |
| Current assets | 29/58 | €139,578 | €164,449 | +€24,871 | +17.8% |
| Amounts receivable within one year | 40/41 | €9,488 | €9,604 | +€116 | +1.2% |
| Trade receivables | 40 | €7,988 | €8,453 | +€465 | +5.8% |
| Other amounts receivable | 41 | €1,500 | €1,151 | -€349 | -23.3% |
| Cash at bank and in hand | 54/58 | €128,332 | €153,500 | +€25,168 | +19.6% |
| Deferred charges and accrued income | 490/1 | €1,758 | €1,345 | -€414 | -23.5% |
| Total equity and liabilities | 10/49 | €815,468 | €784,525 | -€30,942 | -3.8% |
| Equity | 10/15 | €321,004 | €221,763 | -€99,241 | -30.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €199,449 | €67,449 | -€132,000 | -66.2% |
| Tax-exempt reserves | 132 | €7,492 | €7,492 | = | 0.0% |
| Distributable reserves | 133 | €191,957 | €59,957 | -€132,000 | -68.8% |
| Profit (loss) carried forward | 14 | €102,954 | €135,713 | +€32,759 | +31.8% |
| Amounts payable | 17/49 | €494,464 | €562,763 | +€68,299 | +13.8% |
| Amounts payable after more than one year | 17 | €264,225 | €206,736 | -€57,489 | -21.8% |
| Financial debts | 170/4 | €264,225 | €206,736 | -€57,489 | -21.8% |
| Amounts payable within one year | 42/48 | €229,006 | €355,308 | +€126,302 | +55.2% |
| Current portion of amounts payable after more than one year | 42 | €59,239 | €60,923 | +€1,684 | +2.8% |
| Trade debts | 44 | €7,151 | €1,310 | -€5,842 | -81.7% |
| Suppliers | 440/4 | €7,151 | €1,310 | -€5,842 | -81.7% |
| Taxes, remuneration and social security | 45 | €10,496 | €8,250 | -€2,247 | -21.4% |
| Taxes | 450/3 | €10,496 | €8,250 | -€2,247 | -21.4% |
| Other amounts payable | 47/48 | €152,119 | €284,825 | +€132,707 | +87.2% |
| Accrued charges and deferred income | 492/3 | €1,233 | €719 | -€515 | -41.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,618 | €52,091 | +€473 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,000 | €0 | -€2,000 | -100% |
| Other operating charges | 640/8 | €5,699 | €6,148 | +€449 | +7.9% |
| Gross operating margin | 9900 | €107,297 | €113,589 | +€6,292 | +5.9% |
| Operating profit (loss) | 9901 | €47,981 | €55,351 | +€7,370 | +15.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €21,290 | €22,374 | +€1,084 | +5.1% |
| Recurring financial charges | 65 | €21,290 | €22,374 | +€1,084 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €26,692 | €32,977 | +€6,285 | +23.5% |
| Income taxes | 67/77 | €2,654 | €218 | -€2,436 | -91.8% |
| Profit (loss) for the period | 9904 | €24,038 | €32,759 | +€8,721 | +36.3% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €24,038 | €32,759 | +€8,721 | +36.3% |
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.