3CO.BE: what changed
Two fiscal 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.
3CO.BE
Largest movements
- Tangible fixed assets +€69,923
up €69,923 (+1342.7%), from €5,208 to €75,131
- Receivables within one year -€4,807
down €4,807 (-17.0%), from €28,232 to €23,426
of which Trade receivables: -€5,862
- Cash -€2,526
down €2,526 (-4.7%), from €54,069 to €51,543
mainly Investment in fixed assets (net) (-€79,520) and Tax, wage and social debts (-€4,082)
- Debts after one year +€51,948
new in 2025: €51,948
of which Financial debts: +€50,120
- Current portion of long-term debt +€12,766
new in 2025: €12,766
- Tax, wage and social debts -€4,082
down €4,082 (-62.5%), from €6,531 to €2,449
- Trade debts +€1,746
up €1,746 (+66.3%), from €2,634 to €4,380
- Gross operating margin -€15,222
down €15,222 (-53.7%), from €28,344 to €13,122
- Depreciation +€6,148
up €6,148 (+178.3%), from €3,448 to €9,596
- Taxes -€5,124
down €5,124 (-89.2%), from €5,744 to €621
- Financial charges +€1,173
up €1,173 (+1884.0%), from €62 to €1,235
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 | €93,723 | €156,660 | +€62,938 | +67.2% |
| Fixed assets | 21/28 | €7,102 | €77,025 | +€69,923 | +984.6% |
| Tangible fixed assets | 22/27 | €5,208 | €75,131 | +€69,923 | +1342.7% |
| Furniture and vehicles | 24 | €5,208 | €75,131 | +€69,923 | +1342.7% |
| Financial fixed assets | 28 | €1,894 | €1,894 | = | 0.0% |
| Current assets | 29/58 | €86,621 | €79,635 | -€6,986 | -8.1% |
| Amounts receivable within one year | 40/41 | €28,232 | €23,426 | -€4,807 | -17.0% |
| Trade receivables | 40 | €22,052 | €16,191 | -€5,862 | -26.6% |
| Other amounts receivable | 41 | €6,180 | €7,235 | +€1,055 | +17.1% |
| Cash at bank and in hand | 54/58 | €54,069 | €51,543 | -€2,526 | -4.7% |
| Deferred charges and accrued income | 490/1 | €4,320 | €4,667 | +€347 | +8.0% |
| Total equity and liabilities | 10/49 | €93,723 | €156,660 | +€62,938 | +67.2% |
| Equity | 10/15 | €83,854 | €85,117 | +€1,263 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,394 | €64,657 | +€1,263 | +2.0% |
| Amounts payable | 17/49 | €9,869 | €71,543 | +€61,674 | +625.0% |
| Amounts payable after more than one year | 17 | - | €51,948 | +€51,948 | |
| Financial debts | 170/4 | - | €50,120 | +€50,120 | |
| Other amounts payable | 178/9 | - | €1,828 | +€1,828 | |
| Amounts payable within one year | 42/48 | €9,869 | €19,595 | +€9,726 | +98.6% |
| Current portion of amounts payable after more than one year | 42 | - | €12,766 | +€12,766 | |
| Financial debts | 43 | €704 | - | -€704 | |
| Credit institutions | 430/8 | €704 | - | -€704 | |
| Trade debts | 44 | €2,634 | €4,380 | +€1,746 | +66.3% |
| Suppliers | 440/4 | €2,634 | €4,380 | +€1,746 | +66.3% |
| Taxes, remuneration and social security | 45 | €6,531 | €2,449 | -€4,082 | -62.5% |
| Taxes | 450/3 | €6,531 | €2,449 | -€4,082 | -62.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,448 | €9,596 | +€6,148 | +178.3% |
| Other operating charges | 640/8 | €514 | €563 | +€48 | +9.4% |
| Gross operating margin | 9900 | €28,344 | €13,122 | -€15,222 | -53.7% |
| Operating profit (loss) | 9901 | €24,381 | €2,963 | -€21,418 | -87.8% |
| Financial income | 75/76B | €224 | €156 | -€69 | -30.6% |
| Recurring financial income | 75 | €224 | €156 | -€69 | -30.6% |
| Financial charges | 65/66B | €62 | €1,235 | +€1,173 | +1884.0% |
| Recurring financial charges | 65 | €62 | €1,235 | +€1,173 | +1884.0% |
| Profit (loss) for the period before taxes | 9903 | €24,543 | €1,884 | -€22,659 | -92.3% |
| Income taxes | 67/77 | €5,744 | €621 | -€5,124 | -89.2% |
| Profit (loss) for the period | 9904 | €18,799 | €1,263 | -€17,536 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,799 | €1,263 | -€17,536 | -93.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.