3EIGHT: 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.
3EIGHT
Largest movements
- Receivables within one year +€826,068
up €826,068 (+107,857%), from €766 to €826,833
of which Trade receivables: +€826,460
- Cash +€67,125
up €67,125 (+155%), from €43,306 to €110,431
mainly Debts after one year (+€901,666) and Accrued charges and deferred income (+€25,277)
- Debts after one year +€901,666
up €901,666 (+2,165%), from €41,650 to €943,316
- Profit (loss) carried forward -€34,653
down €34,653 (-628%), from -€5,516 to -€40,169
- Accrued charges and deferred income +€25,277
up €25,277 (+1,517%), from €1,666 to €26,943
- Financial charges +€25,437
up €25,437 (+1,495%), from €1,701 to €27,138
- Gross operating margin -€3,698
down €3,698 (-100%), from -€3,697 to -€7,395
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 | €44,072 | €937,264 | +€893,192 | +2,027% |
| Current assets | 29/58 | €44,072 | €937,264 | +€893,192 | +2,027% |
| Amounts receivable within one year | 40/41 | €766 | €826,833 | +€826,068 | +107,857% |
| Trade receivables | 40 | - | €826,460 | +€826,460 | |
| Other amounts receivable | 41 | €766 | €373 | -€393 | -51.3% |
| Cash at bank and in hand | 54/58 | €43,306 | €110,431 | +€67,125 | +155% |
| Total equity and liabilities | 10/49 | €44,072 | €937,264 | +€893,192 | +2,027% |
| Equity | 10/15 | -€516 | -€35,169 | -€34,653 | -6,710% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,516 | -€40,169 | -€34,653 | -628% |
| Amounts payable | 17/49 | €44,588 | €972,434 | +€927,845 | +2,081% |
| Amounts payable after more than one year | 17 | €41,650 | €943,316 | +€901,666 | +2,165% |
| Financial debts | 170/4 | €41,650 | €943,316 | +€901,666 | +2,165% |
| Amounts payable within one year | 42/48 | €1,272 | €2,174 | +€902 | +70.9% |
| Trade debts | 44 | €1,272 | €2,174 | +€902 | +70.9% |
| Suppliers | 440/4 | €1,272 | €2,174 | +€902 | +70.9% |
| Accrued charges and deferred income | 492/3 | €1,666 | €26,943 | +€25,277 | +1,517% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€3,697 | -€7,395 | -€3,698 | -100% |
| Operating profit (loss) | 9901 | -€3,815 | -€7,515 | -€3,700 | -97.0% |
| Financial charges | 65/66B | €1,701 | €27,138 | +€25,437 | +1,495% |
| Recurring financial charges | 65 | €1,701 | €27,138 | +€25,437 | +1,495% |
| Profit (loss) for the period before taxes | 9903 | -€5,516 | -€34,653 | -€29,137 | -528% |
| Profit (loss) for the period | 9904 | -€5,516 | -€34,653 | -€29,137 | -528% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,516 | -€34,653 | -€29,137 | -528% |
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 15 October 2026 via checked.be.