3e-engineering: 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.
3e-engineering
Largest movements
- Cash +€58,860
up €58,860 (+60.1%), from €97,983 to €156,843
mainly Net result for the year (+€46,861) and Tax, wage and social debts (+€11,472)
- Tangible fixed assets -€4,148
down €4,148 (-54.6%), from €7,596 to €3,448
- Profit (loss) carried forward +€46,861
up €46,861 (+48.9%), from €95,915 to €142,776
- Tax, wage and social debts +€11,472
up €11,472 (+59.0%), from €19,435 to €30,907
- Debts after one year -€2,792
no longer reported in 2025 (was €2,792)
- Gross operating margin -€2,431
down €2,431 (-3.7%), from €65,318 to €62,887
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 | €125,829 | €181,079 | +€55,250 | +43.9% |
| Fixed assets | 21/28 | €7,596 | €3,448 | -€4,148 | -54.6% |
| Tangible fixed assets | 22/27 | €7,596 | €3,448 | -€4,148 | -54.6% |
| Furniture and vehicles | 24 | €7,596 | €3,448 | -€4,148 | -54.6% |
| Current assets | 29/58 | €118,233 | €177,631 | +€59,398 | +50.2% |
| Amounts receivable within one year | 40/41 | €19,810 | €20,357 | +€546 | +2.8% |
| Trade receivables | 40 | €10,696 | €9,874 | -€823 | -7.7% |
| Other amounts receivable | 41 | €9,114 | €10,483 | +€1,369 | +15.0% |
| Cash at bank and in hand | 54/58 | €97,983 | €156,843 | +€58,860 | +60.1% |
| Deferred charges and accrued income | 490/1 | €439 | €431 | -€8 | -1.8% |
| Total equity and liabilities | 10/49 | €125,829 | €181,079 | +€55,250 | +43.9% |
| Equity | 10/15 | €99,915 | €146,776 | +€46,861 | +46.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,915 | €142,776 | +€46,861 | +48.9% |
| Amounts payable | 17/49 | €25,913 | €34,303 | +€8,389 | +32.4% |
| Amounts payable after more than one year | 17 | €2,792 | - | -€2,792 | |
| Financial debts | 170/4 | €2,792 | - | -€2,792 | |
| Amounts payable within one year | 42/48 | €23,121 | €34,303 | +€11,182 | +48.4% |
| Current portion of amounts payable after more than one year | 42 | €3,193 | €2,792 | -€401 | -12.5% |
| Trade debts | 44 | €493 | €604 | +€111 | +22.5% |
| Suppliers | 440/4 | €493 | €604 | +€111 | +22.5% |
| Taxes, remuneration and social security | 45 | €19,435 | €30,907 | +€11,472 | +59.0% |
| Taxes | 450/3 | €19,435 | €30,907 | +€11,472 | +59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,038 | €4,148 | +€110 | +2.7% |
| Other operating charges | 640/8 | €116 | €271 | +€155 | +134% |
| Gross operating margin | 9900 | €65,318 | €62,887 | -€2,431 | -3.7% |
| Operating profit (loss) | 9901 | €61,164 | €58,468 | -€2,696 | -4.4% |
| Financial income | 75/76B | €525 | €531 | +€6 | +1.2% |
| Recurring financial income | 75 | €525 | €531 | +€6 | +1.2% |
| Financial charges | 65/66B | €161 | €423 | +€262 | +162% |
| Recurring financial charges | 65 | €161 | €423 | +€262 | +162% |
| Profit (loss) for the period before taxes | 9903 | €61,527 | €58,576 | -€2,951 | -4.8% |
| Income taxes | 67/77 | €12,305 | €11,715 | -€590 | -4.8% |
| Profit (loss) for the period | 9904 | €49,222 | €46,861 | -€2,361 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,222 | €46,861 | -€2,361 | -4.8% |
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 29 October 2026 via checked.be.