3HOEK: 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.
3HOEK
Largest movements
- Tangible fixed assets -€13,333
down €13,333 (-2.7%), from €499,223 to €485,890
- Debts after one year -€30,050
down €30,050 (-18.0%), from €166,639 to €136,590
- Profit (loss) carried forward +€13,022
up €13,022 (+39.3%), from €33,123 to €46,145
- Gross operating margin +€1,155
up €1,155 (+3.0%), from €38,820 to €39,975
- Taxes +€855
up €855 (+20.9%), from €4,098 to €4,953
- Financial charges -€492
down €492 (-12.4%), from €3,961 to €3,470
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 | €504,173 | €490,030 | -€14,142 | -2.8% |
| Fixed assets | 21/28 | €499,223 | €485,890 | -€13,333 | -2.7% |
| Tangible fixed assets | 22/27 | €499,223 | €485,890 | -€13,333 | -2.7% |
| Land and buildings | 22 | €499,223 | €485,890 | -€13,333 | -2.7% |
| Current assets | 29/58 | €4,949 | €4,141 | -€809 | -16.3% |
| Cash at bank and in hand | 54/58 | €4,949 | €4,141 | -€809 | -16.3% |
| Total equity and liabilities | 10/49 | €504,173 | €490,030 | -€14,142 | -2.8% |
| Equity | 10/15 | €38,123 | €51,145 | +€13,022 | +34.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,123 | €46,145 | +€13,022 | +39.3% |
| Amounts payable | 17/49 | €466,049 | €438,886 | -€27,164 | -5.8% |
| Amounts payable after more than one year | 17 | €166,639 | €136,590 | -€30,050 | -18.0% |
| Financial debts | 170/4 | €166,639 | €136,590 | -€30,050 | -18.0% |
| Amounts payable within one year | 42/48 | €299,410 | €302,296 | +€2,886 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €29,519 | €30,050 | +€531 | +1.8% |
| Trade debts | 44 | €2,772 | €1,361 | -€1,411 | -50.9% |
| Suppliers | 440/4 | €2,772 | €1,361 | -€1,411 | -50.9% |
| Taxes, remuneration and social security | 45 | €4,372 | €4,953 | +€581 | +13.3% |
| Taxes | 450/3 | €4,372 | €4,953 | +€581 | +13.3% |
| Other amounts payable | 47/48 | €262,747 | €265,932 | +€3,185 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,619 | €13,333 | -€286 | -2.1% |
| Other operating charges | 640/8 | €4,857 | €5,197 | +€340 | +7.0% |
| Gross operating margin | 9900 | €38,820 | €39,975 | +€1,155 | +3.0% |
| Operating profit (loss) | 9901 | €20,343 | €21,444 | +€1,101 | +5.4% |
| Financial charges | 65/66B | €3,961 | €3,470 | -€492 | -12.4% |
| Recurring financial charges | 65 | €3,961 | €3,470 | -€492 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €16,382 | €17,975 | +€1,593 | +9.7% |
| Income taxes | 67/77 | €4,098 | €4,953 | +€855 | +20.9% |
| Profit (loss) for the period | 9904 | €12,284 | €13,022 | +€738 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,284 | €13,022 | +€738 | +6.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.