3KOD: 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.
3KOD
Largest movements
- Tangible fixed assets -€120,210
down €120,210 (-19.2%), from €626,707 to €506,497
of which Furniture and vehicles: -€115,604
- Stocks and contracts +€93,894
up €93,894 (+21.1%), from €444,017 to €537,911
- Profit (loss) carried forward -€282,485
down €282,485, from €9,783 to -€272,702
- Other debts +€233,207
up €233,207 (+21.0%), from €1.1m to €1.3m
- Trade debts +€21,698
up €21,698 (+13.2%), from €164,676 to €186,374
- Gross operating margin -€238,375
down €238,375, from €235,650 to -€2,726
- Depreciation +€46,166
up €46,166 (+20.1%), from €229,822 to €275,987
- Other operating charges -€2,468
down €2,468 (-42.3%), from €5,830 to €3,363
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,298,482 | €1,274,002 | -€24,480 | -1.9% |
| Fixed assets | 21/28 | €691,000 | €571,884 | -€119,116 | -17.2% |
| Intangible fixed assets | 21 | €36,368 | €28,462 | -€7,906 | -21.7% |
| Tangible fixed assets | 22/27 | €626,707 | €506,497 | -€120,210 | -19.2% |
| Plant, machinery and equipment | 23 | €170,984 | €163,272 | -€7,712 | -4.5% |
| Furniture and vehicles | 24 | €432,293 | €316,689 | -€115,604 | -26.7% |
| Other tangible fixed assets | 26 | €23,430 | €26,536 | +€3,105 | +13.3% |
| Financial fixed assets | 28 | €27,925 | €36,925 | +€9,000 | +32.2% |
| Current assets | 29/58 | €607,482 | €702,119 | +€94,637 | +15.6% |
| Stocks and contracts in progress | 3 | €444,017 | €537,911 | +€93,894 | +21.1% |
| Stocks | 30/36 | €444,017 | €537,911 | +€93,894 | +21.1% |
| Amounts receivable within one year | 40/41 | €154,652 | €147,116 | -€7,536 | -4.9% |
| Trade receivables | 40 | €106,187 | €124,752 | +€18,564 | +17.5% |
| Other amounts receivable | 41 | €48,465 | €22,365 | -€26,100 | -53.9% |
| Cash at bank and in hand | 54/58 | €8,812 | €13,097 | +€4,285 | +48.6% |
| Deferred charges and accrued income | 490/1 | - | €3,994 | +€3,994 | |
| Total equity and liabilities | 10/49 | €1,298,482 | €1,274,002 | -€24,480 | -1.9% |
| Equity | 10/15 | €25,283 | -€254,102 | -€279,385 | |
| Contributions | 10/11 | €15,500 | €18,600 | +€3,100 | +20.0% |
| Capital | 10 | €15,500 | €18,600 | +€3,100 | +20.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €3,100 | - | -€3,100 | |
| Profit (loss) carried forward | 14 | €9,783 | -€272,702 | -€282,485 | |
| Amounts payable | 17/49 | €1,273,199 | €1,528,105 | +€254,905 | +20.0% |
| Amounts payable within one year | 42/48 | €1,273,199 | €1,528,105 | +€254,905 | +20.0% |
| Trade debts | 44 | €164,676 | €186,374 | +€21,698 | +13.2% |
| Suppliers | 440/4 | €164,676 | €186,374 | +€21,698 | +13.2% |
| Other amounts payable | 47/48 | €1,108,524 | €1,341,731 | +€233,207 | +21.0% |
| Non-recurring operating income | 76A | €43,663 | €35,627 | -€8,037 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229,822 | €275,987 | +€46,166 | +20.1% |
| Other operating charges | 640/8 | €5,830 | €3,363 | -€2,468 | -42.3% |
| Non-recurring operating charges | 66A | €210 | - | -€210 | |
| Gross operating margin | 9900 | €235,650 | -€2,726 | -€238,375 | |
| Operating profit (loss) | 9901 | -€212 | -€282,076 | -€281,864 | -132,886% |
| Financial income | 75/76B | €374 | - | -€374 | |
| Recurring financial income | 75 | €374 | - | -€374 | |
| Financial charges | 65/66B | €365 | €409 | +€44 | +12.0% |
| Recurring financial charges | 65 | €365 | €409 | +€44 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | -€203 | -€282,485 | -€282,282 | -139,124% |
| Profit (loss) for the period | 9904 | -€203 | -€282,485 | -€282,282 | -139,124% |
| Profit (loss) for the period to be appropriated | 9905 | -€203 | -€282,485 | -€282,282 | -139,124% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.