3J: 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.
3J
Largest movements
- Cash +€4,677
up €4,677 (+13.7%), from €34,102 to €38,779
mainly Receivables within one year (+€2,204) and Net result for the year (+€1,808)
- Receivables within one year -€2,204
no longer reported in 2025 (was €2,204)
of which Other amounts receivable: -€1,659
- Tangible fixed assets -€742
down €742 (-80.4%), from €922 to €180
- Reserves +€1,808
up €1,808 (+14.7%), from €12,292 to €14,100
- Gross operating margin -€15,415
down €15,415 (-79.0%), from €19,517 to €4,102
- Taxes -€2,577
down €2,577 (-85.1%), from €3,028 to €452
- Other operating charges -€1,746
down €1,746 (-64.7%), from €2,697 to €951
- Depreciation -€561
down €561 (-43.1%), from €1,303 to €742
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 | €37,228 | €38,959 | +€1,731 | +4.7% |
| Fixed assets | 21/28 | €922 | €180 | -€742 | -80.4% |
| Tangible fixed assets | 22/27 | €922 | €180 | -€742 | -80.4% |
| Plant, machinery and equipment | 23 | €922 | €180 | -€742 | -80.4% |
| Current assets | 29/58 | €36,306 | €38,779 | +€2,473 | +6.8% |
| Amounts receivable within one year | 40/41 | €2,204 | - | -€2,204 | |
| Trade receivables | 40 | €545 | - | -€545 | |
| Other amounts receivable | 41 | €1,659 | - | -€1,659 | |
| Cash at bank and in hand | 54/58 | €34,102 | €38,779 | +€4,677 | +13.7% |
| Total equity and liabilities | 10/49 | €37,228 | €38,959 | +€1,731 | +4.7% |
| Equity | 10/15 | €33,292 | €35,100 | +€1,808 | +5.4% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €12,292 | €14,100 | +€1,808 | +14.7% |
| Distributable reserves | 133 | €12,292 | €14,100 | +€1,808 | +14.7% |
| Amounts payable | 17/49 | €3,936 | €3,859 | -€77 | -1.9% |
| Amounts payable within one year | 42/48 | €3,936 | €3,859 | -€77 | -1.9% |
| Taxes, remuneration and social security | 45 | €3,936 | €3,859 | -€77 | -1.9% |
| Taxes | 450/3 | €3,936 | €3,859 | -€77 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,303 | €742 | -€561 | -43.1% |
| Other operating charges | 640/8 | €2,697 | €951 | -€1,746 | -64.7% |
| Gross operating margin | 9900 | €19,517 | €4,102 | -€15,415 | -79.0% |
| Operating profit (loss) | 9901 | €15,517 | €2,410 | -€13,108 | -84.5% |
| Financial income | 75/76B | €27 | - | -€27 | |
| Recurring financial income | 75 | €27 | - | -€27 | |
| Financial charges | 65/66B | €224 | €150 | -€74 | -33.0% |
| Recurring financial charges | 65 | €224 | €150 | -€74 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €15,320 | €2,260 | -€13,061 | -85.2% |
| Income taxes | 67/77 | €3,028 | €452 | -€2,577 | -85.1% |
| Profit (loss) for the period | 9904 | €12,292 | €1,808 | -€10,484 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,292 | €1,808 | -€10,484 | -85.3% |
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 2 October 2026 via checked.be.