3CBOL: 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.
3CBOL
Largest movements
- Stocks and contracts +€38,243
up €38,243 (+9.9%), from €384,469 to €422,712
- Cash +€5,284
up €5,284 (+128%), from €4,139 to €9,423
mainly Debts after one year (+€39,320) and Other debts (+€20,000)
- Debts after one year +€39,320
up €39,320 (+11.7%), from €335,000 to €374,320
- Other debts +€20,000
up €20,000 (+42.8%), from €46,780 to €66,780
- Profit (loss) carried forward -€18,084
down €18,084 (-148%), from -€12,225 to -€30,309
- Current portion of long-term debt +€17,058
new in 2025: €17,058
- Trade debts -€14,294
down €14,294 (-90.1%), from €15,872 to €1,578
- Financial charges +€8,024
up €8,024 (+101%), from €7,919 to €15,943
- Gross operating margin +€2,177
up €2,177 (+55.6%), from -€3,919 to -€1,742
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 | €388,827 | €432,827 | +€44,000 | +11.3% |
| Current assets | 29/58 | €388,827 | €432,827 | +€44,000 | +11.3% |
| Stocks and contracts in progress | 3 | €384,469 | €422,712 | +€38,243 | +9.9% |
| Stocks | 30/36 | €384,469 | €422,712 | +€38,243 | +9.9% |
| Cash at bank and in hand | 54/58 | €4,139 | €9,423 | +€5,284 | +128% |
| Deferred charges and accrued income | 490/1 | €218 | €692 | +€474 | +217% |
| Total equity and liabilities | 10/49 | €388,827 | €432,827 | +€44,000 | +11.3% |
| Equity | 10/15 | -€10,225 | -€28,309 | -€18,084 | -177% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,225 | -€30,309 | -€18,084 | -148% |
| Amounts payable | 17/49 | €399,052 | €461,136 | +€62,084 | +15.6% |
| Amounts payable after more than one year | 17 | €335,000 | €374,320 | +€39,320 | +11.7% |
| Financial debts | 170/4 | €335,000 | €374,320 | +€39,320 | +11.7% |
| Amounts payable within one year | 42/48 | €62,652 | €85,416 | +€22,764 | +36.3% |
| Current portion of amounts payable after more than one year | 42 | - | €17,058 | +€17,058 | |
| Trade debts | 44 | €15,872 | €1,578 | -€14,294 | -90.1% |
| Suppliers | 440/4 | €15,872 | €1,578 | -€14,294 | -90.1% |
| Other amounts payable | 47/48 | €46,780 | €66,780 | +€20,000 | +42.8% |
| Accrued charges and deferred income | 492/3 | €1,400 | €1,400 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,919 | -€1,742 | +€2,177 | +55.6% |
| Operating profit (loss) | 9901 | -€4,306 | -€2,141 | +€2,165 | +50.3% |
| Financial charges | 65/66B | €7,919 | €15,943 | +€8,024 | +101% |
| Recurring financial charges | 65 | €7,919 | €15,943 | +€8,024 | +101% |
| Profit (loss) for the period before taxes | 9903 | -€12,225 | -€18,084 | -€5,859 | -47.9% |
| Profit (loss) for the period | 9904 | -€12,225 | -€18,084 | -€5,859 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,225 | -€18,084 | -€5,859 | -47.9% |
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 18 October 2026 via checked.be.