3B PROJECT: 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 PROJECT
Largest movements
- Cash +€14,944
up €14,944 (+99.1%), from €15,079 to €30,024
mainly Net result for the year (+€10,319) and Trade debts (+€5,425)
- Receivables within one year +€1,522
up €1,522 (+23.7%), from €6,417 to €7,939
of which Trade receivables: +€2,082
- Reserves +€7,351
up €7,351 (+120.4%), from €6,105 to €13,456
- Trade debts +€5,425
up €5,425 (+181.9%), from €2,982 to €8,408
- Profit (loss) carried forward +€2,469
up €2,469, from -€2,469 to €0
- Other debts +€500
new in 2025: €500
- Tax, wage and social debts +€431
up €431 (+11.7%), from €3,686 to €4,117
- Gross operating margin +€16,669
up €16,669, from -€1,533 to €15,136
- Taxes +€4,321
up €4,321, from €0 to €4,321
- Financial charges -€346
down €346 (-65.7%), from €526 to €180
- Financial income +€161
up €161 (+118.0%), from €136 to €297
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 | €22,705 | €38,881 | +€16,176 | +71.2% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €22,605 | €38,781 | +€16,176 | +71.6% |
| Amounts receivable within one year | 40/41 | €6,417 | €7,939 | +€1,522 | +23.7% |
| Trade receivables | 40 | €5,148 | €7,230 | +€2,082 | +40.4% |
| Other amounts receivable | 41 | €1,269 | €709 | -€560 | -44.1% |
| Cash at bank and in hand | 54/58 | €15,079 | €30,024 | +€14,944 | +99.1% |
| Deferred charges and accrued income | 490/1 | €1,109 | €818 | -€290 | -26.2% |
| Total equity and liabilities | 10/49 | €22,705 | €38,881 | +€16,176 | +71.2% |
| Equity | 10/15 | €16,037 | €25,856 | +€9,819 | +61.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,105 | €13,456 | +€7,351 | +120.4% |
| Distributable reserves | 133 | €6,105 | €13,456 | +€7,351 | +120.4% |
| Profit (loss) carried forward | 14 | -€2,469 | €0 | +€2,469 | |
| Amounts payable | 17/49 | €6,668 | €13,024 | +€6,356 | +95.3% |
| Amounts payable within one year | 42/48 | €6,668 | €13,024 | +€6,356 | +95.3% |
| Trade debts | 44 | €2,982 | €8,408 | +€5,425 | +181.9% |
| Suppliers | 440/4 | €2,982 | €8,408 | +€5,425 | +181.9% |
| Taxes, remuneration and social security | 45 | €3,686 | €4,117 | +€431 | +11.7% |
| Taxes | 450/3 | €3,686 | €4,117 | +€431 | +11.7% |
| Other amounts payable | 47/48 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €546 | €613 | +€67 | +12.2% |
| Gross operating margin | 9900 | -€1,533 | €15,136 | +€16,669 | |
| Operating profit (loss) | 9901 | -€2,079 | €14,523 | +€16,602 | |
| Financial income | 75/76B | €136 | €297 | +€161 | +118.0% |
| Recurring financial income | 75 | €136 | €297 | +€161 | +118.0% |
| Financial charges | 65/66B | €526 | €180 | -€346 | -65.7% |
| Recurring financial charges | 65 | €526 | €180 | -€346 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,469 | €14,640 | +€17,109 | |
| Income taxes | 67/77 | €0 | €4,321 | +€4,321 | |
| Profit (loss) for the period | 9904 | -€2,469 | €10,319 | +€12,788 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,469 | €10,319 | +€12,788 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.