3FM: 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.
3FM
Largest movements
- Cash +€47,132
up €47,132 (+131.5%), from €35,831 to €82,962
mainly Net result for the year (+€24,570) and Tax, wage and social debts (+€10,573)
- Tangible fixed assets -€8,094
down €8,094 (-13.3%), from €60,900 to €52,806
of which Furniture and vehicles: -€4,140
- Receivables within one year -€2,197
down €2,197 (-4.0%), from €55,055 to €52,858
of which Other amounts receivable: -€2,197
- Reserves +€24,500
up €24,500 (+23.9%), from €102,405 to €126,905
of which Distributable reserves: +€24,500
- Tax, wage and social debts +€10,573
up €10,573 (+334.3%), from €3,162 to €13,735
- Gross operating margin +€42,269
up €42,269 (+627.0%), from €6,742 to €49,010
- Taxes +€11,079
new in 2025: €11,079
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 | €152,611 | €188,727 | +€36,116 | +23.7% |
| Fixed assets | 21/28 | €60,900 | €52,806 | -€8,094 | -13.3% |
| Tangible fixed assets | 22/27 | €60,900 | €52,806 | -€8,094 | -13.3% |
| Land and buildings | 22 | €54,344 | €50,390 | -€3,954 | -7.3% |
| Furniture and vehicles | 24 | €6,556 | €2,416 | -€4,140 | -63.1% |
| Current assets | 29/58 | €91,712 | €135,921 | +€44,209 | +48.2% |
| Amounts receivable within one year | 40/41 | €55,055 | €52,858 | -€2,197 | -4.0% |
| Trade receivables | 40 | €52,858 | €52,858 | = | 0.0% |
| Other amounts receivable | 41 | €2,197 | - | -€2,197 | |
| Cash at bank and in hand | 54/58 | €35,831 | €82,962 | +€47,132 | +131.5% |
| Deferred charges and accrued income | 490/1 | €826 | €101 | -€726 | -87.8% |
| Total equity and liabilities | 10/49 | €152,611 | €188,727 | +€36,116 | +23.7% |
| Equity | 10/15 | €149,196 | €173,766 | +€24,570 | +16.5% |
| Contributions | 10/11 | €24,050 | €24,050 | = | 0.0% |
| Reserves | 13 | €102,405 | €126,905 | +€24,500 | +23.9% |
| Non-distributable reserves | 130/1 | €2,405 | €2,405 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,405 | €2,405 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €124,500 | +€24,500 | +24.5% |
| Profit (loss) carried forward | 14 | €22,741 | €22,811 | +€70 | +0.3% |
| Amounts payable | 17/49 | €3,415 | €14,961 | +€11,546 | +338.1% |
| Amounts payable within one year | 42/48 | €3,415 | €14,961 | +€11,546 | +338.1% |
| Trade debts | 44 | €200 | €859 | +€659 | +329.6% |
| Suppliers | 440/4 | €200 | €859 | +€659 | +329.6% |
| Taxes, remuneration and social security | 45 | €3,162 | €13,735 | +€10,573 | +334.3% |
| Taxes | 450/3 | €3,162 | €13,735 | +€10,573 | +334.3% |
| Other amounts payable | 47/48 | €53 | €366 | +€314 | +594.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,260 | €8,094 | -€167 | -2.0% |
| Other operating charges | 640/8 | €4,985 | €5,098 | +€113 | +2.3% |
| Gross operating margin | 9900 | €6,742 | €49,010 | +€42,269 | +627.0% |
| Operating profit (loss) | 9901 | -€6,504 | €35,819 | +€42,323 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €69 | €170 | +€101 | +147.6% |
| Recurring financial charges | 65 | €69 | €170 | +€101 | +147.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,569 | €35,649 | +€42,218 | |
| Income taxes | 67/77 | - | €11,079 | +€11,079 | |
| Profit (loss) for the period | 9904 | -€6,569 | €24,570 | +€31,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,569 | €24,570 | +€31,139 |
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 12 October 2026 via checked.be.