3D2Y: 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.
3D2Y
Largest movements
- Receivables within one year +€1,169
up €1,169 (+244.2%), from €479 to €1,648
of which Trade receivables: +€1,271
- Cash +€537
up €537 (+3024.6%), from €18 to €555
mainly Net result for the year (+€4,792) and Accrued charges and deferred income (+€520)
- Tangible fixed assets -€146
down €146 (-100.0%), from €146 to €0
- Profit (loss) carried forward +€4,792
up €4,792 (+46.7%), from -€10,265 to -€5,473
- Other debts -€4,200
down €4,200 (-100.0%), from €4,200 to €0
- Accrued charges and deferred income +€520
up €520 (+51.0%), from €1,020 to €1,540
- Trade debts +€448
up €448 (+65.1%), from €688 to €1,135
- Gross operating margin +€13,542
up €13,542, from -€8,037 to €5,505
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 | €643 | €2,202 | +€1,560 | +242.7% |
| Fixed assets | 21/28 | €146 | €0 | -€146 | -100.0% |
| Tangible fixed assets | 22/27 | €146 | €0 | -€146 | -100.0% |
| Plant, machinery and equipment | 23 | €146 | €0 | -€146 | -100.0% |
| Current assets | 29/58 | €497 | €2,202 | +€1,706 | +343.6% |
| Amounts receivable within one year | 40/41 | €479 | €1,648 | +€1,169 | +244.2% |
| Trade receivables | 40 | €329 | €1,600 | +€1,271 | +385.8% |
| Other amounts receivable | 41 | €149 | €48 | -€102 | -68.0% |
| Cash at bank and in hand | 54/58 | €18 | €555 | +€537 | +3024.6% |
| Total equity and liabilities | 10/49 | €643 | €2,202 | +€1,560 | +242.7% |
| Equity | 10/15 | -€5,265 | -€473 | +€4,792 | +91.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,265 | -€5,473 | +€4,792 | +46.7% |
| Amounts payable | 17/49 | €5,908 | €2,675 | -€3,232 | -54.7% |
| Amounts payable within one year | 42/48 | €4,888 | €1,135 | -€3,752 | -76.8% |
| Trade debts | 44 | €688 | €1,135 | +€448 | +65.1% |
| Suppliers | 440/4 | €688 | €1,135 | +€448 | +65.1% |
| Other amounts payable | 47/48 | €4,200 | €0 | -€4,200 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,020 | €1,540 | +€520 | +51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €146 | -€65 | -30.7% |
| Other operating charges | 640/8 | €320 | €380 | +€60 | +18.8% |
| Gross operating margin | 9900 | -€8,037 | €5,505 | +€13,542 | |
| Operating profit (loss) | 9901 | -€8,568 | €4,979 | +€13,547 | |
| Financial charges | 65/66B | €179 | €187 | +€8 | +4.2% |
| Recurring financial charges | 65 | €179 | €187 | +€8 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,747 | €4,792 | +€13,539 | |
| Profit (loss) for the period | 9904 | -€8,747 | €4,792 | +€13,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,747 | €4,792 | +€13,539 |
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 6 October 2026 via checked.be.