3hoog: 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.
3hoog
Largest movements
- Tangible fixed assets +€49,607
up €49,607 (+460.7%), from €10,768 to €60,375
of which Furniture and vehicles: +€50,924
- Cash -€42,570
down €42,570 (-36.0%), from €118,237 to €75,667
mainly Investment in fixed assets (net) (-€65,864) and Tax, wage and social debts (-€36,107)
- Receivables within one year +€18,874
up €18,874 (+16.0%), from €117,648 to €136,522
of which Trade receivables: +€13,795
- Deferred charges and accrued income +€7,570
up €7,570 (+158.4%), from €4,780 to €12,350
- Debts after one year +€38,956
up €38,956, from €0 to €38,956
of which Financial debts: +€38,956
- Tax, wage and social debts -€36,107
down €36,107 (-46.2%), from €78,192 to €42,085
of which Taxes: -€39,597
- Accrued charges and deferred income +€19,828
up €19,828 (+97.4%), from €20,352 to €40,180
- Current portion of long-term debt +€10,767
new in 2025: €10,767
- Profit (loss) carried forward +€10,727
up €10,727 (+18.6%), from €57,664 to €68,391
- Gross operating margin -€221,123
down €221,123 (-50.7%), from €435,752 to €214,629
- Staff costs -€135,957
down €135,957 (-43.9%), from €309,373 to €173,416
- Taxes -€24,059
down €24,059 (-75.0%), from €32,083 to €8,024
- Depreciation +€9,605
up €9,605 (+144.4%), from €6,653 to €16,257
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 | €251,432 | €284,913 | +€33,482 | +13.3% |
| Fixed assets | 21/28 | €10,768 | €60,375 | +€49,607 | +460.7% |
| Tangible fixed assets | 22/27 | €10,768 | €60,375 | +€49,607 | +460.7% |
| Plant, machinery and equipment | 23 | €5,056 | €3,739 | -€1,317 | -26.0% |
| Furniture and vehicles | 24 | €5,712 | €56,636 | +€50,924 | +891.5% |
| Current assets | 29/58 | €240,664 | €224,539 | -€16,125 | -6.7% |
| Amounts receivable within one year | 40/41 | €117,648 | €136,522 | +€18,874 | +16.0% |
| Trade receivables | 40 | €113,230 | €127,025 | +€13,795 | +12.2% |
| Other amounts receivable | 41 | €4,417 | €9,497 | +€5,080 | +115.0% |
| Cash at bank and in hand | 54/58 | €118,237 | €75,667 | -€42,570 | -36.0% |
| Deferred charges and accrued income | 490/1 | €4,780 | €12,350 | +€7,570 | +158.4% |
| Total equity and liabilities | 10/49 | €251,432 | €284,913 | +€33,482 | +13.3% |
| Equity | 10/15 | €72,784 | €83,511 | +€10,727 | +14.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,920 | €8,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,060 | €7,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,664 | €68,391 | +€10,727 | +18.6% |
| Amounts payable | 17/49 | €178,648 | €201,402 | +€22,754 | +12.7% |
| Amounts payable after more than one year | 17 | €0 | €38,956 | +€38,956 | |
| Financial debts | 170/4 | - | €38,956 | +€38,956 | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €158,296 | €122,266 | -€36,030 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | - | €10,767 | +€10,767 | |
| Trade debts | 44 | €78,604 | €69,414 | -€9,190 | -11.7% |
| Suppliers | 440/4 | €78,604 | €69,414 | -€9,190 | -11.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €78,192 | €42,085 | -€36,107 | -46.2% |
| Taxes | 450/3 | €63,931 | €24,334 | -€39,597 | -61.9% |
| Remuneration and social security | 454/9 | €14,261 | €17,751 | +€3,490 | +24.5% |
| Other amounts payable | 47/48 | €1,500 | €0 | -€1,500 | -100.0% |
| Accrued charges and deferred income | 492/3 | €20,352 | €40,180 | +€19,828 | +97.4% |
| Non-recurring operating income | 76A | €4,869 | €3,957 | -€912 | -18.7% |
| Remuneration, social security and pensions | 62 | €309,373 | €173,416 | -€135,957 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,653 | €16,257 | +€9,605 | +144.4% |
| Other operating charges | 640/8 | €1,202 | €3,573 | +€2,371 | +197.3% |
| Gross operating margin | 9900 | €435,752 | €214,629 | -€221,123 | -50.7% |
| Operating profit (loss) | 9901 | €118,525 | €21,383 | -€97,142 | -82.0% |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €2,179 | €2,637 | +€458 | +21.0% |
| Recurring financial charges | 65 | €2,179 | €2,637 | +€458 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €116,346 | €18,751 | -€97,595 | -83.9% |
| Income taxes | 67/77 | €32,083 | €8,024 | -€24,059 | -75.0% |
| Profit (loss) for the period | 9904 | €84,264 | €10,727 | -€73,536 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,264 | €10,727 | -€73,536 | -87.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.