3B POSTERITY: 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 POSTERITY
Largest movements
- Receivables within one year +€54,659
up €54,659 (+86.0%), from €63,578 to €118,237
of which Trade receivables: +€54,525
- Stocks and contracts -€25,000
down €25,000 (-45.5%), from €55,000 to €30,000
- Cash +€10,869
up €10,869 (+172%), from €6,332 to €17,201
mainly Net result for the year (+€29,725) and Stocks and contracts (+€25,000)
- Intangible fixed assets +€5,768
new in 2025: €5,768
- Reserves +€26,782
up €26,782 (+8,927%), from €300 to €27,082
of which Distributable reserves: +€26,782
- Tax, wage and social debts +€16,648
up €16,648 (+55.9%), from €29,782 to €46,430
of which Taxes: +€16,484
- Other debts -€8,898
down €8,898 (-14.7%), from €60,410 to €51,512
- Trade debts +€8,422
up €8,422 (+40.7%), from €20,676 to €29,099
- Profit (loss) carried forward +€2,944
no longer reported in 2025 (was -€2,944)
- Gross operating margin +€32,011
up €32,011 (+44.5%), from €72,006 to €104,017
- Staff costs +€10,513
up €10,513 (+22.1%), from €47,509 to €58,023
- Taxes -€3,070
down €3,070 (-13.0%), from €23,658 to €20,588
- Depreciation +€1,318
up €1,318 (+127%), from €1,036 to €2,354
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 | €126,825 | €172,722 | +€45,897 | +36.2% |
| Fixed assets | 21/28 | €1,914 | €7,284 | +€5,370 | +280% |
| Intangible fixed assets | 21 | - | €5,768 | +€5,768 | |
| Tangible fixed assets | 22/27 | €1,914 | €1,516 | -€398 | -20.8% |
| Plant, machinery and equipment | 23 | €255 | €739 | +€485 | +190% |
| Furniture and vehicles | 24 | €1,660 | €777 | -€883 | -53.2% |
| Current assets | 29/58 | €124,910 | €165,438 | +€40,528 | +32.4% |
| Stocks and contracts in progress | 3 | €55,000 | €30,000 | -€25,000 | -45.5% |
| Contracts in progress | 37 | €55,000 | €30,000 | -€25,000 | -45.5% |
| Amounts receivable within one year | 40/41 | €63,578 | €118,237 | +€54,659 | +86.0% |
| Trade receivables | 40 | €62,938 | €117,463 | +€54,525 | +86.6% |
| Other amounts receivable | 41 | €640 | €774 | +€134 | +20.9% |
| Cash at bank and in hand | 54/58 | €6,332 | €17,201 | +€10,869 | +172% |
| Total equity and liabilities | 10/49 | €126,825 | €172,722 | +€45,897 | +36.2% |
| Equity | 10/15 | €15,957 | €45,682 | +€29,725 | +186% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €300 | €27,082 | +€26,782 | +8,927% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | - | €26,782 | +€26,782 | |
| Profit (loss) carried forward | 14 | -€2,944 | - | +€2,944 | |
| Amounts payable | 17/49 | €110,868 | €127,040 | +€16,172 | +14.6% |
| Amounts payable within one year | 42/48 | €110,868 | €127,040 | +€16,172 | +14.6% |
| Trade debts | 44 | €20,676 | €29,099 | +€8,422 | +40.7% |
| Suppliers | 440/4 | €20,676 | €29,099 | +€8,422 | +40.7% |
| Taxes, remuneration and social security | 45 | €29,782 | €46,430 | +€16,648 | +55.9% |
| Taxes | 450/3 | €25,689 | €42,173 | +€16,484 | +64.2% |
| Remuneration and social security | 454/9 | €4,093 | €4,257 | +€164 | +4.0% |
| Other amounts payable | 47/48 | €60,410 | €51,512 | -€8,898 | -14.7% |
| Remuneration, social security and pensions | 62 | €47,509 | €58,023 | +€10,513 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €2,354 | +€1,318 | +127% |
| Other operating charges | 640/8 | €777 | €649 | -€128 | -16.4% |
| Gross operating margin | 9900 | €72,006 | €104,017 | +€32,011 | +44.5% |
| Operating profit (loss) | 9901 | €22,684 | €42,991 | +€20,307 | +89.5% |
| Financial income | 75/76B | €7,501 | €7,742 | +€241 | +3.2% |
| Recurring financial income | 75 | €7,501 | €7,742 | +€241 | +3.2% |
| Financial charges | 65/66B | €307 | €420 | +€113 | +36.8% |
| Recurring financial charges | 65 | €307 | €420 | +€113 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €29,878 | €50,313 | +€20,434 | +68.4% |
| Income taxes | 67/77 | €23,658 | €20,588 | -€3,070 | -13.0% |
| Profit (loss) for the period | 9904 | €6,221 | €29,725 | +€23,504 | +378% |
| Profit (loss) for the period to be appropriated | 9905 | €6,221 | €29,725 | +€23,504 | +378% |
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.