3BFacilities: 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.
3BFacilities
Largest movements
- Receivables within one year +€186,416
up €186,416 (+361%), from €51,623 to €238,038
of which Other amounts receivable: +€166,245
- Tangible fixed assets -€156,477
down €156,477 (-17.8%), from €877,322 to €720,845
of which Leasing and similar rights: -€128,356
- Deferred charges and accrued income +€20,138
up €20,138 (+143%), from €14,086 to €34,224
- Cash -€19,642
down €19,642 (-19.3%), from €101,732 to €82,090
mainly Debts after one year (-€190,507) and Receivables within one year (-€186,416)
- Debts after one year -€190,507
down €190,507 (-20.6%), from €923,323 to €732,816
- Profit (loss) carried forward +€121,205
up €121,205 (+43.8%), from -€276,701 to -€155,496
- Advances received +€64,899
new in 2025: €64,899
- Trade debts +€26,895
up €26,895 (+110%), from €24,496 to €51,391
- Accrued charges and deferred income +€11,774
new in 2025: €11,774
- Other operating charges +€24,753
up €24,753 (+2,234%), from €1,108 to €25,861
- Financial charges -€12,481
down €12,481 (-15.9%), from €78,482 to €66,001
- Depreciation -€4,814
down €4,814 (-3.5%), from €136,574 to €131,759
- Financial income +€3,836
up €3,836 (+564%), from €681 to €4,516
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 | €1,044,763 | €1,075,198 | +€30,435 | +2.9% |
| Fixed assets | 21/28 | €877,322 | €720,845 | -€156,477 | -17.8% |
| Tangible fixed assets | 22/27 | €877,322 | €720,845 | -€156,477 | -17.8% |
| Land and buildings | 22 | €31,452 | €5,051 | -€26,401 | -83.9% |
| Plant, machinery and equipment | 23 | €2,836 | €1,116 | -€1,720 | -60.6% |
| Leasing and similar rights | 25 | €843,034 | €714,678 | -€128,356 | -15.2% |
| Current assets | 29/58 | €167,440 | €354,352 | +€186,912 | +112% |
| Amounts receivable within one year | 40/41 | €51,623 | €238,038 | +€186,416 | +361% |
| Trade receivables | 40 | €23,484 | €43,655 | +€20,171 | +85.9% |
| Other amounts receivable | 41 | €28,138 | €194,383 | +€166,245 | +591% |
| Cash at bank and in hand | 54/58 | €101,732 | €82,090 | -€19,642 | -19.3% |
| Deferred charges and accrued income | 490/1 | €14,086 | €34,224 | +€20,138 | +143% |
| Total equity and liabilities | 10/49 | €1,044,763 | €1,075,198 | +€30,435 | +2.9% |
| Equity | 10/15 | -€214,701 | -€93,496 | +€121,205 | +56.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€276,701 | -€155,496 | +€121,205 | +43.8% |
| Amounts payable | 17/49 | €1,259,463 | €1,168,693 | -€90,770 | -7.2% |
| Amounts payable after more than one year | 17 | €923,323 | €732,816 | -€190,507 | -20.6% |
| Financial debts | 170/4 | €923,323 | €732,816 | -€190,507 | -20.6% |
| Amounts payable within one year | 42/48 | €336,140 | €424,103 | +€87,963 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €179,404 | €190,507 | +€11,103 | +6.2% |
| Trade debts | 44 | €24,496 | €51,391 | +€26,895 | +110% |
| Suppliers | 440/4 | €24,496 | €51,391 | +€26,895 | +110% |
| Advances received on contracts in progress | 46 | - | €64,899 | +€64,899 | |
| Taxes, remuneration and social security | 45 | €8,668 | €0 | -€8,668 | -100% |
| Taxes | 450/3 | €8,668 | €0 | -€8,668 | -100% |
| Other amounts payable | 47/48 | €123,572 | €117,306 | -€6,266 | -5.1% |
| Accrued charges and deferred income | 492/3 | - | €11,774 | +€11,774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,574 | €131,759 | -€4,814 | -3.5% |
| Other operating charges | 640/8 | €1,108 | €25,861 | +€24,753 | +2,234% |
| Gross operating margin | 9900 | €337,194 | €340,309 | +€3,115 | +0.9% |
| Operating profit (loss) | 9901 | €199,512 | €182,689 | -€16,823 | -8.4% |
| Financial income | 75/76B | €681 | €4,516 | +€3,836 | +564% |
| Recurring financial income | 75 | €681 | €4,516 | +€3,836 | +564% |
| Financial charges | 65/66B | €78,482 | €66,001 | -€12,481 | -15.9% |
| Recurring financial charges | 65 | €78,482 | €66,001 | -€12,481 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €121,711 | €121,205 | -€506 | -0.4% |
| Profit (loss) for the period | 9904 | €121,711 | €121,205 | -€506 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €121,711 | €121,205 | -€506 | -0.4% |
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 24 October 2026 via checked.be.