3E TECHNIC: 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.
What changed
3E TECHNIC
NACE 46.431, Wholesale of electrical household appliances and audio-video equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€127,067
2024 · €119,441+€7,626
Equity
€976,625
2024 · €849,558+€127,067
Cash
€645,150
2024 · €584,594+€60,556
Balance sheet total
€1.3m
2024 · €1.2m+€135,986
Largest movements
Assets
- Receivables within one year +€87,627
up €87,627 (+348.8%), from €25,125 to €112,752
of which Other amounts receivable: +€75,335
- Cash +€60,556
up €60,556 (+10.4%), from €584,594 to €645,150
mainly Net result for the year (+€127,067) and Depreciation (+€39,283)
Equity and liabilities
- Profit (loss) carried forward +€127,067
up €127,067 (+15.8%), from €805,558 to €932,625
- Trade debts +€36,486
up €36,486 (+223.3%), from €16,337 to €52,823
- Debts after one year -€13,829
down €13,829 (-5.5%), from €250,850 to €237,021
Income statement
- Gross operating margin +€12,514
up €12,514 (+4.5%), from €277,271 to €289,785
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.
Result 2024
€119,441
Gross operating margin
+€12,514
Staff costs
+€234
Depreciation
-€1,363
Other operating charges
-€986
Financial income
+€364
Financial charges
-€328
Taxes
-€2,810
Result 2025
€127,067
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.
From operations
+€107,956
Investment
-€33,170
Financing
-€14,231
Cash 2024
€584,594
From operations (derived)
+€107,956
Net result for the year
+€127,067
Depreciation
+€39,283
Stocks and contracts
+€6,874
Receivables within one year
-€87,627
Deferred charges and accrued income
-€791
Trade debts
+€36,486
Tax, wage and social debts
-€13,118
Smaller working-capital items
-€219
Investment (derived)
-€33,170
Investment in fixed assets (net)
-€33,170
Financing
-€14,231
Debts after one year
-€13,829
Current portion of long-term debt
-€401
Cash 2025
€645,150
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,179,328 | €1,315,314 | +€135,986 | +11.5% |
| Fixed assets | 21/28 | €466,913 | €460,800 | -€6,113 | -1.3% |
| Tangible fixed assets | 22/27 | €463,909 | €457,796 | -€6,113 | -1.3% |
| Land and buildings | 22 | €407,269 | €385,374 | -€21,895 | -5.4% |
| Plant, machinery and equipment | 23 | €43,474 | €36,055 | -€7,418 | -17.1% |
| Furniture and vehicles | 24 | €13,166 | €36,366 | +€23,200 | +176.2% |
| Financial fixed assets | 28 | €3,005 | €3,005 | = | 0.0% |
| Current assets | 29/58 | €712,415 | €854,513 | +€142,099 | +19.9% |
| Stocks and contracts in progress | 3 | €102,695 | €95,821 | -€6,874 | -6.7% |
| Stocks | 30/36 | €102,695 | €95,821 | -€6,874 | -6.7% |
| Amounts receivable within one year | 40/41 | €25,125 | €112,752 | +€87,627 | +348.8% |
| Trade receivables | 40 | €23,049 | €35,341 | +€12,292 | +53.3% |
| Other amounts receivable | 41 | €2,076 | €77,411 | +€75,335 | +3628.3% |
| Cash at bank and in hand | 54/58 | €584,594 | €645,150 | +€60,556 | +10.4% |
| Deferred charges and accrued income | 490/1 | - | €791 | +€791 | |
| Total equity and liabilities | 10/49 | €1,179,328 | €1,315,314 | +€135,986 | +11.5% |
| Equity | 10/15 | €849,558 | €976,625 | +€127,067 | +15.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €805,558 | €932,625 | +€127,067 | +15.8% |
| Amounts payable | 17/49 | €329,769 | €338,688 | +€8,919 | +2.7% |
| Amounts payable after more than one year | 17 | €250,850 | €237,021 | -€13,829 | -5.5% |
| Financial debts | 170/4 | €250,850 | €237,021 | -€13,829 | -5.5% |
| Amounts payable within one year | 42/48 | €78,919 | €101,667 | +€22,748 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €16,205 | €15,804 | -€401 | -2.5% |
| Trade debts | 44 | €16,337 | €52,823 | +€36,486 | +223.3% |
| Suppliers | 440/4 | €16,337 | €52,823 | +€36,486 | +223.3% |
| Advances received on contracts in progress | 46 | €895 | €796 | -€99 | -11.1% |
| Taxes, remuneration and social security | 45 | €43,938 | €30,820 | -€13,118 | -29.9% |
| Taxes | 450/3 | €25,144 | €21,119 | -€4,025 | -16.0% |
| Remuneration and social security | 454/9 | €18,794 | €9,702 | -€9,092 | -48.4% |
| Other amounts payable | 47/48 | €1,544 | €1,424 | -€120 | -7.8% |
| Remuneration, social security and pensions | 62 | €59,923 | €59,689 | -€234 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,920 | €39,283 | +€1,363 | +3.6% |
| Other operating charges | 640/8 | €6,429 | €7,416 | +€986 | +15.3% |
| Gross operating margin | 9900 | €277,271 | €289,785 | +€12,514 | +4.5% |
| Operating profit (loss) | 9901 | €172,998 | €183,398 | +€10,400 | +6.0% |
| Financial income | 75/76B | €3,901 | €4,265 | +€364 | +9.3% |
| Recurring financial income | 75 | €3,901 | €4,265 | +€364 | +9.3% |
| Financial charges | 65/66B | €6,399 | €6,726 | +€328 | +5.1% |
| Recurring financial charges | 65 | €6,399 | €6,726 | +€328 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €170,501 | €180,937 | +€10,436 | +6.1% |
| Income taxes | 67/77 | €51,060 | €53,870 | +€2,810 | +5.5% |
| Profit (loss) for the period | 9904 | €119,441 | €127,067 | +€7,626 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €119,441 | €127,067 | +€7,626 | +6.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.