3JBOUX: 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.
3JBOUX
Largest movements
- Receivables within one year +€105,992
up €105,992 (+316.2%), from €33,516 to €139,507
of which Trade receivables: +€102,699
- Deferred charges and accrued income -€87,604
down €87,604 (-74.4%), from €117,693 to €30,089
- Tangible fixed assets -€73,100
down €73,100 (-11.3%), from €649,194 to €576,094
of which Land and buildings: -€61,582
- Stocks and contracts -€39,515
down €39,515 (-6.8%), from €583,576 to €544,061
- Cash -€18,089
down €18,089 (-17.9%), from €101,208 to €83,118
mainly Receivables within one year (-€105,992) and Net result for the year (-€85,807)
- Profit (loss) carried forward -€85,807
new in 2025: -€85,807
- Tax, wage and social debts -€83,013
down €83,013 (-29.7%), from €279,487 to €196,474
of which Taxes: -€64,644
- Debts after one year -€58,477
down €58,477 (-13.1%), from €447,155 to €388,677
- Current portion of long-term debt +€41,281
up €41,281 (+48.9%), from €84,474 to €125,756
- Other debts +€38,822
up €38,822 (+39.2%), from €98,913 to €137,735
- Gross operating margin -€238,483
down €238,483 (-39.0%), from €612,058 to €373,575
- Staff costs +€45,867
up €45,867 (+17.0%), from €270,292 to €316,159
- Taxes -€44,559
down €44,559 (-93.2%), from €47,785 to €3,225
- Financial charges +€16,657
up €16,657 (+51.4%), from €32,376 to €49,033
- Depreciation +€15,783
up €15,783 (+24.2%), from €65,165 to €80,948
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 | €1,492,575 | €1,377,167 | -€115,408 | -7.7% |
| Formation expenses | 20 | €6,689 | €3,598 | -€3,091 | -46.2% |
| Fixed assets | 21/28 | €649,894 | €576,794 | -€73,100 | -11.2% |
| Tangible fixed assets | 22/27 | €649,194 | €576,094 | -€73,100 | -11.3% |
| Land and buildings | 22 | €566,155 | €504,573 | -€61,582 | -10.9% |
| Plant, machinery and equipment | 23 | €82,058 | €70,649 | -€11,409 | -13.9% |
| Furniture and vehicles | 24 | €980 | €871 | -€109 | -11.1% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €835,992 | €796,775 | -€39,217 | -4.7% |
| Stocks and contracts in progress | 3 | €583,576 | €544,061 | -€39,515 | -6.8% |
| Stocks | 30/36 | €583,576 | €544,061 | -€39,515 | -6.8% |
| Amounts receivable within one year | 40/41 | €33,516 | €139,507 | +€105,992 | +316.2% |
| Trade receivables | 40 | €33,516 | €136,215 | +€102,699 | +306.4% |
| Other amounts receivable | 41 | - | €3,293 | +€3,293 | |
| Cash at bank and in hand | 54/58 | €101,208 | €83,118 | -€18,089 | -17.9% |
| Deferred charges and accrued income | 490/1 | €117,693 | €30,089 | -€87,604 | -74.4% |
| Total equity and liabilities | 10/49 | €1,492,575 | €1,377,167 | -€115,408 | -7.7% |
| Equity | 10/15 | €197,873 | €112,066 | -€85,807 | -43.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €196,873 | €196,873 | = | 0.0% |
| Distributable reserves | 133 | €196,873 | €196,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€85,807 | -€85,807 | |
| Amounts payable | 17/49 | €1,294,702 | €1,265,101 | -€29,601 | -2.3% |
| Amounts payable after more than one year | 17 | €447,155 | €388,677 | -€58,477 | -13.1% |
| Financial debts | 170/4 | €447,155 | €388,677 | -€58,477 | -13.1% |
| Amounts payable within one year | 42/48 | €847,010 | €876,424 | +€29,414 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €84,474 | €125,756 | +€41,281 | +48.9% |
| Trade debts | 44 | €384,135 | €416,459 | +€32,324 | +8.4% |
| Suppliers | 440/4 | €384,135 | €374,826 | -€9,309 | -2.4% |
| Bills of exchange payable | 441 | - | €41,633 | +€41,633 | |
| Taxes, remuneration and social security | 45 | €279,487 | €196,474 | -€83,013 | -29.7% |
| Taxes | 450/3 | €251,751 | €187,107 | -€64,644 | -25.7% |
| Remuneration and social security | 454/9 | €27,736 | €9,367 | -€18,369 | -66.2% |
| Other amounts payable | 47/48 | €98,913 | €137,735 | +€38,822 | +39.2% |
| Accrued charges and deferred income | 492/3 | €538 | - | -€538 | |
| Non-recurring operating income | 76A | - | €6,946 | +€6,946 | |
| Remuneration, social security and pensions | 62 | €270,292 | €316,159 | +€45,867 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,165 | €80,948 | +€15,783 | +24.2% |
| Other operating charges | 640/8 | €494 | €6,562 | +€6,069 | +1229.5% |
| Non-recurring operating charges | 66A | - | €3,827 | +€3,827 | |
| Gross operating margin | 9900 | €612,058 | €373,575 | -€238,483 | -39.0% |
| Operating profit (loss) | 9901 | €276,107 | -€33,921 | -€310,028 | |
| Financial income | 75/76B | €926 | €372 | -€554 | -59.8% |
| Recurring financial income | 75 | €926 | €372 | -€554 | -59.8% |
| Financial charges | 65/66B | €32,376 | €49,033 | +€16,657 | +51.4% |
| Recurring financial charges | 65 | €32,376 | €49,033 | +€16,657 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €244,658 | -€82,581 | -€327,239 | |
| Income taxes | 67/77 | €47,785 | €3,225 | -€44,559 | -93.2% |
| Profit (loss) for the period | 9904 | €196,873 | -€85,807 | -€282,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €196,873 | -€85,807 | -€282,680 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.