3F AUTO SERVICE: 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.
3F AUTO SERVICE
Largest movements
- Receivables within one year -€33,934
down €33,934 (-85.8%), from €39,536 to €5,602
- Cash -€22,458
down €22,458 (-54.3%), from €41,351 to €18,893
mainly Net result for the year (-€96,297) and Investment in fixed assets (net) (-€47,590)
- Stocks and contracts -€9,482
down €9,482 (-58.8%), from €16,126 to €6,643
- Tangible fixed assets +€5,120
up €5,120 (+4.9%), from €104,250 to €109,370
of which Plant, machinery and equipment: +€31,582
- Deferred charges and accrued income -€2,800
no longer reported in 2025 (was €2,800)
- Profit (loss) carried forward -€96,297
down €96,297, from €20,516 to -€75,781
- Debts after one year +€22,743
up €22,743 (+54.0%), from €42,143 to €64,886
- Trade debts +€20,690
up €20,690 (+46.1%), from €44,882 to €65,572
- Other debts -€9,453
down €9,453 (-46.8%), from €20,214 to €10,760
- Gross operating margin -€123,480
down €123,480 (-59.8%), from €206,386 to €82,906
- Staff costs -€36,873
down €36,873 (-23.2%), from €159,013 to €122,141
- Depreciation +€21,298
up €21,298 (+98.7%), from €21,569 to €42,868
- Other operating charges +€8,754
up €8,754 (+1,025%), from €854 to €9,608
- Taxes -€6,537
down €6,537 (-95.8%), from €6,823 to €287
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 | €205,158 | €141,205 | -€63,953 | -31.2% |
| Fixed assets | 21/28 | €105,345 | €110,067 | +€4,722 | +4.5% |
| Intangible fixed assets | 21 | €1,095 | €697 | -€398 | -36.4% |
| Tangible fixed assets | 22/27 | €104,250 | €109,370 | +€5,120 | +4.9% |
| Plant, machinery and equipment | 23 | €17,729 | €49,311 | +€31,582 | +178% |
| Furniture and vehicles | 24 | €84,253 | €58,036 | -€26,218 | -31.1% |
| Other tangible fixed assets | 26 | €2,268 | €2,024 | -€244 | -10.8% |
| Current assets | 29/58 | €99,813 | €31,138 | -€68,675 | -68.8% |
| Stocks and contracts in progress | 3 | €16,126 | €6,643 | -€9,482 | -58.8% |
| Stocks | 30/36 | €16,126 | €6,643 | -€9,482 | -58.8% |
| Amounts receivable within one year | 40/41 | €39,536 | €5,602 | -€33,934 | -85.8% |
| Trade receivables | 40 | €39,536 | €5,602 | -€33,934 | -85.8% |
| Cash at bank and in hand | 54/58 | €41,351 | €18,893 | -€22,458 | -54.3% |
| Deferred charges and accrued income | 490/1 | €2,800 | - | -€2,800 | |
| Total equity and liabilities | 10/49 | €205,158 | €141,205 | -€63,953 | -31.2% |
| Equity | 10/15 | €25,516 | -€70,781 | -€96,297 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,516 | -€75,781 | -€96,297 | |
| Amounts payable | 17/49 | €179,641 | €211,985 | +€32,344 | +18.0% |
| Amounts payable after more than one year | 17 | €42,143 | €64,886 | +€22,743 | +54.0% |
| Financial debts | 170/4 | €42,143 | €64,886 | +€22,743 | +54.0% |
| Amounts payable within one year | 42/48 | €137,499 | €147,099 | +€9,601 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €21,072 | €19,021 | -€2,051 | -9.7% |
| Trade debts | 44 | €44,882 | €65,572 | +€20,690 | +46.1% |
| Suppliers | 440/4 | €44,882 | €65,572 | +€20,690 | +46.1% |
| Taxes, remuneration and social security | 45 | €51,332 | €51,746 | +€414 | +0.8% |
| Taxes | 450/3 | €31,678 | €33,266 | +€1,588 | +5.0% |
| Remuneration and social security | 454/9 | €19,654 | €18,480 | -€1,174 | -6.0% |
| Other amounts payable | 47/48 | €20,214 | €10,760 | -€9,453 | -46.8% |
| Remuneration, social security and pensions | 62 | €159,013 | €122,141 | -€36,873 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,569 | €42,868 | +€21,298 | +98.7% |
| Other operating charges | 640/8 | €854 | €9,608 | +€8,754 | +1,025% |
| Non-recurring operating charges | 66A | - | €233 | +€233 | |
| Gross operating margin | 9900 | €206,386 | €82,906 | -€123,480 | -59.8% |
| Operating profit (loss) | 9901 | €24,949 | -€91,943 | -€116,892 | |
| Financial charges | 65/66B | €2,747 | €4,068 | +€1,321 | +48.1% |
| Recurring financial charges | 65 | €2,747 | €4,068 | +€1,321 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | €22,203 | -€96,010 | -€118,213 | |
| Income taxes | 67/77 | €6,823 | €287 | -€6,537 | -95.8% |
| Profit (loss) for the period | 9904 | €15,379 | -€96,297 | -€111,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,379 | -€96,297 | -€111,676 |
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 18 October 2026 via checked.be.