3C2A: 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.
3C2A
Largest movements
- Intangible fixed assets -€67,015
no longer reported in 2025 (was €67,015)
- Cash +€2,500
up €2,500 (+273.6%), from €914 to €3,414
mainly Investment in fixed assets (net) (+€66,469) and Depreciation (+€2,586)
- Receivables within one year +€2,173
up €2,173 (+150.9%), from €1,440 to €3,614
of which Other amounts receivable: +€2,888
- Financial fixed assets -€1,670
no longer reported in 2025 (was €1,670)
- Contributions -€25,000
down €25,000 (-55.6%), from €45,000 to €20,000
- Debts after one year -€22,248
no longer reported in 2025 (was €22,248)
- Current portion of long-term debt -€7,585
no longer reported in 2025 (was €7,585)
- Tax, wage and social debts -€5,119
down €5,119 (-97.5%), from €5,248 to €129
of which Taxes: -€4,488
- Trade debts -€3,950
down €3,950 (-91.1%), from €4,338 to €388
- Gross operating margin -€12,423
down €12,423 (-64.5%), from €19,265 to €6,842
- Staff costs -€9,496
no longer reported in 2025 (was €9,496)
- Depreciation -€5,513
down €5,513 (-68.1%), from €8,099 to €2,586
- Financial charges -€2,832
down €2,832 (-47.1%), from €6,015 to €3,183
- Other operating charges -€319
down €319 (-25.4%), from €1,258 to €939
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 | €72,074 | €7,027 | -€65,047 | -90.3% |
| Fixed assets | 21/28 | €69,055 | - | -€69,055 | |
| Intangible fixed assets | 21 | €67,015 | - | -€67,015 | |
| Tangible fixed assets | 22/27 | €370 | - | -€370 | |
| Plant, machinery and equipment | 23 | €370 | - | -€370 | |
| Financial fixed assets | 28 | €1,670 | - | -€1,670 | |
| Current assets | 29/58 | €3,019 | €7,027 | +€4,008 | +132.7% |
| Stocks and contracts in progress | 3 | €665 | - | -€665 | |
| Stocks | 30/36 | €665 | - | -€665 | |
| Amounts receivable within one year | 40/41 | €1,440 | €3,614 | +€2,173 | +150.9% |
| Trade receivables | 40 | €1,440 | €726 | -€714 | -49.6% |
| Other amounts receivable | 41 | - | €2,888 | +€2,888 | |
| Cash at bank and in hand | 54/58 | €914 | €3,414 | +€2,500 | +273.6% |
| Total equity and liabilities | 10/49 | €72,074 | €7,027 | -€65,047 | -90.3% |
| Equity | 10/15 | €31,527 | €6,510 | -€25,016 | -79.4% |
| Contributions | 10/11 | €45,000 | €20,000 | -€25,000 | -55.6% |
| Profit (loss) carried forward | 14 | -€13,473 | -€13,490 | -€16 | -0.1% |
| Amounts payable | 17/49 | €40,548 | €517 | -€40,031 | -98.7% |
| Amounts payable after more than one year | 17 | €22,248 | - | -€22,248 | |
| Financial debts | 170/4 | €22,248 | - | -€22,248 | |
| Amounts payable within one year | 42/48 | €18,300 | €517 | -€17,783 | -97.2% |
| Current portion of amounts payable after more than one year | 42 | €7,585 | - | -€7,585 | |
| Trade debts | 44 | €4,338 | €388 | -€3,950 | -91.1% |
| Suppliers | 440/4 | €4,338 | €388 | -€3,950 | -91.1% |
| Taxes, remuneration and social security | 45 | €5,248 | €129 | -€5,119 | -97.5% |
| Taxes | 450/3 | €4,617 | €129 | -€4,488 | -97.2% |
| Remuneration and social security | 454/9 | €631 | - | -€631 | |
| Other amounts payable | 47/48 | €1,129 | - | -€1,129 | |
| Non-recurring operating income | 76A | - | €12,615 | +€12,615 | |
| Remuneration, social security and pensions | 62 | €9,496 | - | -€9,496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,099 | €2,586 | -€5,513 | -68.1% |
| Other operating charges | 640/8 | €1,258 | €939 | -€319 | -25.4% |
| Non-recurring operating charges | 66A | - | €170 | +€170 | |
| Gross operating margin | 9900 | €19,265 | €6,842 | -€12,423 | -64.5% |
| Operating profit (loss) | 9901 | €412 | €3,147 | +€2,735 | +663.7% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €6,015 | €3,183 | -€2,832 | -47.1% |
| Recurring financial charges | 65 | €6,015 | €3,183 | -€2,832 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,603 | -€16 | +€5,587 | +99.7% |
| Profit (loss) for the period | 9904 | -€5,603 | -€16 | +€5,587 | +99.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,603 | -€16 | +€5,587 | +99.7% |
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 11 October 2026 via checked.be.