3KBUILD: 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.
3KBUILD
Largest movements
- Receivables within one year +€47,551
up €47,551 (+43.2%), from €110,019 to €157,570
of which Other amounts receivable: +€122,524
- Tangible fixed assets -€14,244
down €14,244 (-1.5%), from €919,708 to €905,464
of which Land and buildings: -€24,749
- Profit (loss) carried forward +€44,490
up €44,490 (+5.9%), from €755,620 to €800,110
- Services and other goods +€10,065
up €10,065 (+418%), from €2,410 to €12,475
- Turnover +€3,900
up €3,900 (+3.0%), from €132,000 to €135,900
- Taxes -€3,468
down €3,468 (-18.9%), from €18,315 to €14,847
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 | €1,077,911 | €1,121,209 | +€43,298 | +4.0% |
| Fixed assets | 21/28 | €919,708 | €905,464 | -€14,244 | -1.5% |
| Tangible fixed assets | 22/27 | €919,708 | €905,464 | -€14,244 | -1.5% |
| Land and buildings | 22 | €919,708 | €894,959 | -€24,749 | -2.7% |
| Other tangible fixed assets | 26 | - | €10,505 | +€10,505 | |
| Current assets | 29/58 | €158,202 | €215,745 | +€57,542 | +36.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €110,019 | €157,570 | +€47,551 | +43.2% |
| Trade receivables | 40 | €110,000 | €35,027 | -€74,973 | -68.2% |
| Other amounts receivable | 41 | €19 | €122,543 | +€122,524 | +655,562% |
| Cash at bank and in hand | 54/58 | €48,184 | €58,175 | +€9,991 | +20.7% |
| Total equity and liabilities | 10/49 | €1,077,911 | €1,121,209 | +€43,298 | +4.0% |
| Equity | 10/15 | €1,058,327 | €1,102,817 | +€44,490 | +4.2% |
| Contributions | 10/11 | €67,034 | €67,034 | = | 0.0% |
| Reserves | 13 | €235,673 | €235,673 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,204 | €3,204 | = | 0.0% |
| Distributable reserves | 133 | €232,470 | €232,470 | = | 0.0% |
| Profit (loss) carried forward | 14 | €755,620 | €800,110 | +€44,490 | +5.9% |
| Amounts payable | 17/49 | €19,583 | €18,391 | -€1,192 | -6.1% |
| Amounts payable within one year | 42/48 | €19,583 | €18,391 | -€1,192 | -6.1% |
| Trade debts | 44 | €495 | €18 | -€477 | -96.3% |
| Suppliers | 440/4 | €495 | €18 | -€477 | -96.3% |
| Taxes, remuneration and social security | 45 | €19,089 | €18,373 | -€715 | -3.7% |
| Taxes | 450/3 | €19,089 | €18,373 | -€715 | -3.7% |
| Operating income | 70/76A | €132,000 | €135,900 | +€3,900 | +3.0% |
| Turnover | 70 | €132,000 | €135,900 | +€3,900 | +3.0% |
| Operating charges | 60/66A | €64,779 | €76,426 | +€11,648 | +18.0% |
| Services and other goods | 61 | €2,410 | €12,475 | +€10,065 | +418% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,882 | €37,412 | +€530 | +1.4% |
| Other operating charges | 640/8 | €25,487 | €26,539 | +€1,052 | +4.1% |
| Operating profit (loss) | 9901 | €67,221 | €59,474 | -€7,748 | -11.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €10 | €137 | +€127 | +1,268% |
| Recurring financial charges | 65 | €10 | €137 | +€127 | +1,268% |
| Other financial charges | 652/9 | €10 | €137 | +€127 | +1,268% |
| Profit (loss) for the period before taxes | 9903 | €67,211 | €59,337 | -€7,874 | -11.7% |
| Income taxes | 67/77 | €18,315 | €14,847 | -€3,468 | -18.9% |
| Taxes | 670/3 | €18,315 | €14,847 | -€3,468 | -18.9% |
| Profit (loss) for the period | 9904 | €48,896 | €44,490 | -€4,406 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,896 | €44,490 | -€4,406 | -9.0% |
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.