3CON: 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.
3CON
Largest movements
- Cash -€77,176
down €77,176 (-94.9%), from €81,314 to €4,138
mainly Stocks and contracts (-€47,115) and Net result for the year (-€42,095)
- Stocks and contracts +€47,115
up €47,115 (+10.1%), from €468,400 to €515,515
- Profit (loss) carried forward -€42,095
down €42,095 (-25.2%), from -€167,297 to -€209,391
- Debts after one year +€11,424
up €11,424 (+1.7%), from €665,928 to €677,351
- Trade debts -€8,369
down €8,369 (-96.1%), from €8,709 to €339
- Accrued charges and deferred income +€7,952
up €7,952 (+16428.9%), from €48 to €8,000
- Gross operating margin +€16,108
up €16,108 (+34.4%), from -€46,839 to -€30,731
- Depreciation -€1,924
down €1,924 (-57.1%), from €3,369 to €1,446
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 | €552,365 | €520,949 | -€31,415 | -5.7% |
| Fixed assets | 21/28 | €1,446 | €0 | -€1,446 | -100.0% |
| Intangible fixed assets | 21 | €1,446 | €0 | -€1,446 | -100.0% |
| Current assets | 29/58 | €550,919 | €520,949 | -€29,970 | -5.4% |
| Stocks and contracts in progress | 3 | €468,400 | €515,515 | +€47,115 | +10.1% |
| Contracts in progress | 37 | €468,400 | €515,515 | +€47,115 | +10.1% |
| Amounts receivable within one year | 40/41 | €1,205 | €776 | -€429 | -35.6% |
| Trade receivables | 40 | €1,205 | €0 | -€1,205 | -100.0% |
| Other amounts receivable | 41 | €0 | €776 | +€776 | |
| Cash at bank and in hand | 54/58 | €81,314 | €4,138 | -€77,176 | -94.9% |
| Deferred charges and accrued income | 490/1 | - | €520 | +€520 | |
| Total equity and liabilities | 10/49 | €552,365 | €520,949 | -€31,415 | -5.7% |
| Equity | 10/15 | -€149,307 | -€191,401 | -€42,095 | -28.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €5,990 | €5,990 | = | 0.0% |
| Distributable reserves | 133 | €5,990 | €5,990 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,297 | -€209,391 | -€42,095 | -25.2% |
| Amounts payable | 17/49 | €701,671 | €712,350 | +€10,679 | +1.5% |
| Amounts payable after more than one year | 17 | €665,928 | €677,351 | +€11,424 | +1.7% |
| Other amounts payable | 178/9 | €665,928 | €677,351 | +€11,424 | +1.7% |
| Amounts payable within one year | 42/48 | €35,695 | €26,999 | -€8,696 | -24.4% |
| Trade debts | 44 | €8,709 | €339 | -€8,369 | -96.1% |
| Suppliers | 440/4 | €8,709 | €339 | -€8,369 | -96.1% |
| Taxes, remuneration and social security | 45 | €2,035 | €1,194 | -€841 | -41.3% |
| Taxes | 450/3 | €2,035 | €1,194 | -€841 | -41.3% |
| Other amounts payable | 47/48 | €24,951 | €25,466 | +€515 | +2.1% |
| Accrued charges and deferred income | 492/3 | €48 | €8,000 | +€7,952 | +16428.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,369 | €1,446 | -€1,924 | -57.1% |
| Other operating charges | 640/8 | €1,219 | €1,079 | -€140 | -11.4% |
| Gross operating margin | 9900 | -€46,839 | -€30,731 | +€16,108 | +34.4% |
| Operating profit (loss) | 9901 | -€51,427 | -€33,256 | +€18,171 | +35.3% |
| Financial income | 75/76B | €24 | €12 | -€12 | -51.4% |
| Recurring financial income | 75 | €24 | €12 | -€12 | -51.4% |
| Financial charges | 65/66B | €8,711 | €8,851 | +€140 | +1.6% |
| Recurring financial charges | 65 | €8,711 | €8,851 | +€140 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€60,114 | -€42,095 | +€18,019 | +30.0% |
| Profit (loss) for the period | 9904 | -€60,114 | -€42,095 | +€18,019 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,114 | -€42,095 | +€18,019 | +30.0% |
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 3 October 2026 via checked.be.