3B Constructions et Toitures: 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 Constructions et Toitures
Largest movements
- Receivables within one year -€186,243
down €186,243 (-37.1%), from €502,681 to €316,438
of which Trade receivables: -€289,102
- Stocks and contracts +€59,963
up €59,963 (+148%), from €40,497 to €100,459
- Cash +€40,908
up €40,908 (+785%), from €5,208 to €46,116
mainly Receivables within one year (+€186,243) and Other debts (+€98,821)
- Trade debts -€99,605
down €99,605 (-44.4%), from €224,087 to €124,483
- Other debts +€98,821
up €98,821 (+11.6%), from €850,206 to €949,027
- Profit (loss) carried forward -€91,349
down €91,349 (-208%), from -€43,927 to -€135,277
- Debts after one year -€73,519
down €73,519 (-7.1%), from €1.0m to €956,043
- Current portion of long-term debt +€71,193
up €71,193 (+74.7%), from €95,360 to €166,553
- Staff costs +€158,215
up €158,215 (+141%), from €112,288 to €270,504
- Gross operating margin +€113,581
up €113,581 (+76.4%), from €148,727 to €262,308
- Financial charges +€21,577
up €21,577 (+85.8%), from €25,147 to €46,724
- Depreciation +€7,165
up €7,165 (+28.4%), from €25,235 to €32,399
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 | €2,221,579 | €2,143,471 | -€78,108 | -3.5% |
| Fixed assets | 21/28 | €1,668,644 | €1,675,431 | +€6,787 | +0.4% |
| Tangible fixed assets | 22/27 | €63,232 | €70,019 | +€6,787 | +10.7% |
| Plant, machinery and equipment | 23 | €17,532 | €13,280 | -€4,252 | -24.3% |
| Furniture and vehicles | 24 | €45,700 | €56,739 | +€11,039 | +24.2% |
| Financial fixed assets | 28 | €1,605,412 | €1,605,412 | = | 0.0% |
| Current assets | 29/58 | €552,936 | €468,040 | -€84,896 | -15.4% |
| Stocks and contracts in progress | 3 | €40,497 | €100,459 | +€59,963 | +148% |
| Stocks | 30/36 | €40,497 | €100,459 | +€59,963 | +148% |
| Amounts receivable within one year | 40/41 | €502,681 | €316,438 | -€186,243 | -37.1% |
| Trade receivables | 40 | €465,536 | €176,434 | -€289,102 | -62.1% |
| Other amounts receivable | 41 | €37,145 | €140,003 | +€102,859 | +277% |
| Cash at bank and in hand | 54/58 | €5,208 | €46,116 | +€40,908 | +785% |
| Deferred charges and accrued income | 490/1 | €4,550 | €5,027 | +€477 | +10.5% |
| Total equity and liabilities | 10/49 | €2,221,579 | €2,143,471 | -€78,108 | -3.5% |
| Equity | 10/15 | €14,823 | -€76,527 | -€91,349 | |
| Contributions | 10/11 | €58,750 | €58,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,927 | -€135,277 | -€91,349 | -208% |
| Amounts payable | 17/49 | €2,206,757 | €2,219,998 | +€13,241 | +0.6% |
| Amounts payable after more than one year | 17 | €1,029,562 | €956,043 | -€73,519 | -7.1% |
| Financial debts | 170/4 | €1,029,562 | €956,043 | -€73,519 | -7.1% |
| Amounts payable within one year | 42/48 | €1,177,195 | €1,263,955 | +€86,760 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €95,360 | €166,553 | +€71,193 | +74.7% |
| Trade debts | 44 | €224,087 | €124,483 | -€99,605 | -44.4% |
| Suppliers | 440/4 | €224,087 | €124,483 | -€99,605 | -44.4% |
| Taxes, remuneration and social security | 45 | €7,542 | €23,893 | +€16,351 | +217% |
| Taxes | 450/3 | €1,023 | €356 | -€667 | -65.2% |
| Remuneration and social security | 454/9 | €6,519 | €23,537 | +€17,018 | +261% |
| Other amounts payable | 47/48 | €850,206 | €949,027 | +€98,821 | +11.6% |
| Remuneration, social security and pensions | 62 | €112,288 | €270,504 | +€158,215 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,235 | €32,399 | +€7,165 | +28.4% |
| Other operating charges | 640/8 | €4,659 | €3,676 | -€982 | -21.1% |
| Gross operating margin | 9900 | €148,727 | €262,308 | +€113,581 | +76.4% |
| Operating profit (loss) | 9901 | €6,546 | -€44,271 | -€50,817 | |
| Financial income | 75/76B | €45 | €1 | -€44 | -97.0% |
| Recurring financial income | 75 | €45 | €1 | -€44 | -97.0% |
| Financial charges | 65/66B | €25,147 | €46,724 | +€21,577 | +85.8% |
| Recurring financial charges | 65 | €25,147 | €46,724 | +€21,577 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,556 | -€90,994 | -€72,437 | -390% |
| Income taxes | 67/77 | €346 | €356 | +€10 | +2.8% |
| Profit (loss) for the period | 9904 | -€18,902 | -€91,349 | -€72,447 | -383% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,902 | -€91,349 | -€72,447 | -383% |
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 21 October 2026 via checked.be.