3K2P: 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.
What changed
3K2P
NACE 86.910, Medical imaging and medical laboratories
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€811,257
2024 · €750,098+€61,158
Equity
€2.8m
2024 · €3.8m-€942,484
Cash
€1.0m
2024 · €565,279+€437,439
Balance sheet total
€4.4m
2024 · €4.0m+€380,098
Largest movements
Assets
- Cash +€437,439
up €437,439 (+77.4%), from €565,279 to €1.0m
mainly Other debts (+€1.3m) and Net result for the year (+€811,257)
- Receivables after one year +€50,000
up €50,000 (+100%), from €50,000 to €100,000
Equity and liabilities
- Other debts +€1.3m
up €1.3m (+327,391%), from €397 to €1.3m
- Reserves -€942,484
down €942,484 (-25.1%), from €3.7m to €2.8m
Income statement
- Taxes -€45,761
down €45,761 (-13.5%), from €337,874 to €292,113
- Financial income +€43,398
up €43,398 (+16.1%), from €268,982 to €312,379
- Gross operating margin -€29,340
down €29,340 (-3.4%), from €865,287 to €835,947
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.
Result 2024
€750,098
Gross operating margin
-€29,340
Depreciation
-€24
Other operating charges
+€519
Financial income
+€43,398
Financial charges
+€845
Taxes
+€45,761
Result 2025
€811,257
raises the resultlowers the result
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.
From operations
+€2.2m
Investment
+€32,068
Financing
-€1.8m
Cash 2024
€565,279
From operations (derived)
+€2.2m
Net result for the year
+€811,257
Depreciation
+€31,865
Receivables after one year
-€50,000
Receivables within one year
+€39,053
Smaller working-capital items
-€475
Tax, wage and social debts
+€28,993
Other debts
+€1.3m
Investment (derived)
+€32,068
Current investments
+€32,068
Financing
-€1.8m
Short-term financial debts
-€243
Contributions, distributions and other
-€1.8m
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,008,701 | €4,388,799 | +€380,098 | +9.5% |
| Fixed assets | 21/28 | €104,532 | €72,667 | -€31,865 | -30.5% |
| Intangible fixed assets | 21 | €227 | €0 | -€227 | -100% |
| Tangible fixed assets | 22/27 | €104,305 | €72,667 | -€31,638 | -30.3% |
| Land and buildings | 22 | €92,293 | €66,223 | -€26,070 | -28.2% |
| Plant, machinery and equipment | 23 | €1,059 | €0 | -€1,059 | -100% |
| Furniture and vehicles | 24 | €10,953 | €6,444 | -€4,509 | -41.2% |
| Current assets | 29/58 | €3,904,169 | €4,316,133 | +€411,964 | +10.6% |
| Amounts receivable after more than one year | 29 | €50,000 | €100,000 | +€50,000 | +100% |
| Other amounts receivable | 291 | €50,000 | €100,000 | +€50,000 | +100% |
| Amounts receivable within one year | 40/41 | €578,730 | €539,677 | -€39,053 | -6.7% |
| Trade receivables | 40 | €2,200 | €0 | -€2,200 | -100% |
| Other amounts receivable | 41 | €576,530 | €539,677 | -€36,853 | -6.4% |
| Current investments | 50/53 | €2,695,859 | €2,663,792 | -€32,068 | -1.2% |
| Cash at bank and in hand | 54/58 | €565,279 | €1,002,718 | +€437,439 | +77.4% |
| Deferred charges and accrued income | 490/1 | €14,301 | €9,946 | -€4,355 | -30.5% |
| Total equity and liabilities | 10/49 | €4,008,701 | €4,388,799 | +€380,098 | +9.5% |
| Equity | 10/15 | €3,766,267 | €2,823,783 | -€942,484 | -25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,747,667 | €2,805,183 | -€942,484 | -25.1% |
| Distributable reserves | 133 | €3,747,667 | €2,805,183 | -€942,484 | -25.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €242,434 | €1,565,016 | +€1.3m | +546% |
| Amounts payable within one year | 42/48 | €240,610 | €1,565,016 | +€1.3m | +550% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €67,570 | €67,327 | -€243 | -0.4% |
| Credit institutions | 430/8 | €67,570 | €67,327 | -€243 | -0.4% |
| Trade debts | 44 | €6,962 | €3,955 | -€3,007 | -43.2% |
| Suppliers | 440/4 | €6,962 | €3,955 | -€3,007 | -43.2% |
| Taxes, remuneration and social security | 45 | €165,681 | €194,674 | +€28,993 | +17.5% |
| Taxes | 450/3 | €165,681 | €194,674 | +€28,993 | +17.5% |
| Other amounts payable | 47/48 | €397 | €1,299,060 | +€1.3m | +327,391% |
| Accrued charges and deferred income | 492/3 | €1,824 | €0 | -€1,824 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,842 | €31,865 | +€24 | +0.1% |
| Other operating charges | 640/8 | €5,390 | €4,871 | -€519 | -9.6% |
| Gross operating margin | 9900 | €865,287 | €835,947 | -€29,340 | -3.4% |
| Operating profit (loss) | 9901 | €828,055 | €799,210 | -€28,845 | -3.5% |
| Financial income | 75/76B | €268,982 | €312,379 | +€43,398 | +16.1% |
| Recurring financial income | 75 | €268,982 | €312,379 | +€43,398 | +16.1% |
| Financial charges | 65/66B | €9,065 | €8,220 | -€845 | -9.3% |
| Recurring financial charges | 65 | €9,065 | €8,220 | -€845 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €1,087,972 | €1,103,370 | +€15,397 | +1.4% |
| Income taxes | 67/77 | €337,874 | €292,113 | -€45,761 | -13.5% |
| Profit (loss) for the period | 9904 | €750,098 | €811,257 | +€61,158 | +8.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €750,098 | €811,257 | +€61,158 | +8.2% |
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 21 October 2026 via checked.be.