3IS: 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.
3IS
Largest movements
- Receivables within one year -€39,852
down €39,852 (-38.0%), from €104,984 to €65,132
of which Other amounts receivable: -€34,256
- Tangible fixed assets -€5,629
down €5,629 (-2.6%), from €217,840 to €212,211
of which Land and buildings: -€4,350
- Reserves -€52,099
down €52,099 (-27.4%), from €190,223 to €138,124
- Current portion of long-term debt -€30,708
down €30,708 (-76.9%), from €39,945 to €9,237
- Profit (loss) carried forward +€26,534
up €26,534 (+65.5%), from €40,538 to €67,072
- Trade debts +€9,620
up €9,620 (+233%), from €4,121 to €13,741
- Debts after one year -€9,237
down €9,237 (-35.1%), from €26,295 to €17,058
of which Financial debts: -€9,237
- Gross operating margin -€33,019
down €33,019 (-40.1%), from €82,332 to €49,314
- Other operating charges -€8,339
down €8,339 (-83.7%), from €9,960 to €1,621
- Taxes -€6,270
down €6,270 (-43.2%), from €14,519 to €8,249
- Financial charges -€5,444
down €5,444 (-48.7%), from €11,179 to €5,735
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 | €325,954 | €279,482 | -€46,472 | -14.3% |
| Fixed assets | 21/28 | €218,640 | €213,011 | -€5,629 | -2.6% |
| Tangible fixed assets | 22/27 | €217,840 | €212,211 | -€5,629 | -2.6% |
| Land and buildings | 22 | €213,978 | €209,628 | -€4,350 | -2.0% |
| Plant, machinery and equipment | 23 | €869 | €616 | -€253 | -29.1% |
| Furniture and vehicles | 24 | €2,993 | €1,967 | -€1,026 | -34.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €107,314 | €66,471 | -€40,843 | -38.1% |
| Amounts receivable within one year | 40/41 | €104,984 | €65,132 | -€39,852 | -38.0% |
| Trade receivables | 40 | €13,466 | €7,870 | -€5,596 | -41.6% |
| Other amounts receivable | 41 | €91,518 | €57,262 | -€34,256 | -37.4% |
| Cash at bank and in hand | 54/58 | €1,228 | €123 | -€1,106 | -90.0% |
| Deferred charges and accrued income | 490/1 | €1,101 | €1,215 | +€114 | +10.4% |
| Total equity and liabilities | 10/49 | €325,954 | €279,482 | -€46,472 | -14.3% |
| Equity | 10/15 | €236,961 | €211,396 | -€25,565 | -10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €190,223 | €138,124 | -€52,099 | -27.4% |
| Distributable reserves | 133 | €190,223 | €138,124 | -€52,099 | -27.4% |
| Profit (loss) carried forward | 14 | €40,538 | €67,072 | +€26,534 | +65.5% |
| Amounts payable | 17/49 | €88,992 | €68,086 | -€20,907 | -23.5% |
| Amounts payable after more than one year | 17 | €26,295 | €17,058 | -€9,237 | -35.1% |
| Financial debts | 170/4 | €16,295 | €7,058 | -€9,237 | -56.7% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,629 | €50,938 | -€11,691 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €39,945 | €9,237 | -€30,708 | -76.9% |
| Financial debts | 43 | €3,496 | €5,363 | +€1,867 | +53.4% |
| Credit institutions | 430/8 | €3,496 | €5,363 | +€1,867 | +53.4% |
| Trade debts | 44 | €4,121 | €13,741 | +€9,620 | +233% |
| Suppliers | 440/4 | €4,121 | €13,741 | +€9,620 | +233% |
| Taxes, remuneration and social security | 45 | €15,067 | €22,596 | +€7,530 | +50.0% |
| Taxes | 450/3 | €15,067 | €22,596 | +€7,530 | +50.0% |
| Accrued charges and deferred income | 492/3 | €68 | €90 | +€22 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,350 | €10,879 | +€529 | +5.1% |
| Other operating charges | 640/8 | €9,960 | €1,621 | -€8,339 | -83.7% |
| Non-recurring operating charges | 66A | €200 | €0 | -€200 | -100% |
| Gross operating margin | 9900 | €82,332 | €49,314 | -€33,019 | -40.1% |
| Operating profit (loss) | 9901 | €61,822 | €36,813 | -€25,009 | -40.5% |
| Financial income | 75/76B | €4,414 | €3,704 | -€710 | -16.1% |
| Recurring financial income | 75 | €4,414 | €3,704 | -€710 | -16.1% |
| Financial charges | 65/66B | €11,179 | €5,735 | -€5,444 | -48.7% |
| Recurring financial charges | 65 | €11,179 | €5,735 | -€5,444 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €55,057 | €34,782 | -€20,275 | -36.8% |
| Income taxes | 67/77 | €14,519 | €8,249 | -€6,270 | -43.2% |
| Profit (loss) for the period | 9904 | €40,538 | €26,534 | -€14,005 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,538 | €26,534 | -€14,005 | -34.5% |
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.