3B MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€89,364
up €89,364 (+206%), from €43,399 to €132,763
mainly Net result for the year (+€93,698) and Tax, wage and social debts (+€36,606)
- Receivables after one year +€25,000
new in 2025: €25,000
- Deferred charges and accrued income +€2,382
up €2,382 (+366%), from €651 to €3,034
- Reserves +€93,698
up €93,698 (+255%), from €36,810 to €130,508
- Tax, wage and social debts +€36,606
up €36,606 (+148%), from €24,673 to €61,279
- Other debts -€17,241
down €17,241 (-100%), from €17,241 to €0
- Trade debts +€3,777
up €3,777 (+1,808%), from €209 to €3,986
- Gross operating margin +€81,644
up €81,644 (+157%), from €51,862 to €133,506
- Taxes +€24,646
up €24,646 (+176%), from €13,975 to €38,621
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 | €84,933 | €203,404 | +€118,471 | +139% |
| Fixed assets | 21/28 | €4,005 | €4,804 | +€799 | +20.0% |
| Tangible fixed assets | 22/27 | €2,005 | €2,804 | +€799 | +39.9% |
| Furniture and vehicles | 24 | €2,005 | €2,804 | +€799 | +39.9% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €80,929 | €198,601 | +€117,672 | +145% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €36,878 | €37,804 | +€926 | +2.5% |
| Trade receivables | 40 | €36,870 | €36,123 | -€747 | -2.0% |
| Other amounts receivable | 41 | €9 | €1,681 | +€1,673 | +19,314% |
| Cash at bank and in hand | 54/58 | €43,399 | €132,763 | +€89,364 | +206% |
| Deferred charges and accrued income | 490/1 | €651 | €3,034 | +€2,382 | +366% |
| Total equity and liabilities | 10/49 | €84,933 | €203,404 | +€118,471 | +139% |
| Equity | 10/15 | €42,810 | €136,508 | +€93,698 | +219% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €36,810 | €130,508 | +€93,698 | +255% |
| Distributable reserves | 133 | €36,810 | €130,508 | +€93,698 | +255% |
| Amounts payable | 17/49 | €42,123 | €66,897 | +€24,774 | +58.8% |
| Amounts payable within one year | 42/48 | €42,123 | €66,897 | +€24,774 | +58.8% |
| Financial debts | 43 | - | €1,631 | +€1,631 | |
| Credit institutions | 430/8 | - | €1,631 | +€1,631 | |
| Trade debts | 44 | €209 | €3,986 | +€3,777 | +1,808% |
| Suppliers | 440/4 | €209 | €3,986 | +€3,777 | +1,808% |
| Taxes, remuneration and social security | 45 | €24,673 | €61,279 | +€36,606 | +148% |
| Taxes | 450/3 | €24,673 | €61,279 | +€36,606 | +148% |
| Other amounts payable | 47/48 | €17,241 | €0 | -€17,241 | -100% |
| Remuneration, social security and pensions | 62 | €691 | €0 | -€691 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €177 | €1,200 | +€1,023 | +578% |
| Other operating charges | 640/8 | €175 | €75 | -€100 | -57.2% |
| Gross operating margin | 9900 | €51,862 | €133,506 | +€81,644 | +157% |
| Operating profit (loss) | 9901 | €50,819 | €132,231 | +€81,412 | +160% |
| Financial income | 75/76B | €0 | €517 | +€517 | +129,258% |
| Recurring financial income | 75 | €0 | €517 | +€517 | +129,258% |
| Financial charges | 65/66B | €33 | €429 | +€396 | +1,184% |
| Recurring financial charges | 65 | €33 | €429 | +€396 | +1,184% |
| Profit (loss) for the period before taxes | 9903 | €50,786 | €132,319 | +€81,533 | +161% |
| Income taxes | 67/77 | €13,975 | €38,621 | +€24,646 | +176% |
| Profit (loss) for the period | 9904 | €36,810 | €93,698 | +€56,887 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €36,810 | €93,698 | +€56,887 | +155% |
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 16 October 2026 via checked.be.