3L-NJ Solutions: 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.
3L-NJ Solutions
Largest movements
- Cash +€209,345
up €209,345 (+77.5%), from €270,255 to €479,600
mainly Current investments (+€100,000) and Net result for the year (+€55,908)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€41,137
down €41,137 (-8.2%), from €502,857 to €461,720
of which Land and buildings: -€34,000
- Receivables within one year -€24,796
down €24,796 (-87.8%), from €28,237 to €3,441
of which Trade receivables: -€14,273
- Reserves +€55,908
up €55,908 (+15.4%), from €362,381 to €418,289
- Other debts -€13,896
down €13,896 (-2.6%), from €525,311 to €511,415
- Depreciation +€14,332
up €14,332 (+53.5%), from €26,806 to €41,137
- Gross operating margin +€11,220
up €11,220 (+11.5%), from €97,954 to €109,174
- Financial income -€1,279
down €1,279 (-21.4%), from €5,978 to €4,699
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 | €914,692 | €952,460 | +€37,768 | +4.1% |
| Fixed assets | 21/28 | €508,017 | €466,880 | -€41,137 | -8.1% |
| Tangible fixed assets | 22/27 | €502,857 | €461,720 | -€41,137 | -8.2% |
| Land and buildings | 22 | €495,112 | €461,112 | -€34,000 | -6.9% |
| Plant, machinery and equipment | 23 | €1,032 | €608 | -€424 | -41.1% |
| Furniture and vehicles | 24 | €6,713 | €0 | -€6,713 | -100.0% |
| Financial fixed assets | 28 | €5,160 | €5,160 | = | 0.0% |
| Current assets | 29/58 | €406,675 | €485,581 | +€78,906 | +19.4% |
| Amounts receivable within one year | 40/41 | €28,237 | €3,441 | -€24,796 | -87.8% |
| Trade receivables | 40 | €14,273 | €0 | -€14,273 | -100.0% |
| Other amounts receivable | 41 | €13,964 | €3,441 | -€10,523 | -75.4% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €270,255 | €479,600 | +€209,345 | +77.5% |
| Deferred charges and accrued income | 490/1 | €8,183 | €2,539 | -€5,643 | -69.0% |
| Total equity and liabilities | 10/49 | €914,692 | €952,460 | +€37,768 | +4.1% |
| Equity | 10/15 | €380,981 | €436,889 | +€55,908 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €362,381 | €418,289 | +€55,908 | +15.4% |
| Distributable reserves | 133 | €362,381 | €418,289 | +€55,908 | +15.4% |
| Amounts payable | 17/49 | €533,711 | €515,572 | -€18,139 | -3.4% |
| Amounts payable within one year | 42/48 | €530,877 | €515,444 | -€15,433 | -2.9% |
| Trade debts | 44 | €1,370 | €936 | -€434 | -31.7% |
| Suppliers | 440/4 | €1,370 | €936 | -€434 | -31.7% |
| Taxes, remuneration and social security | 45 | €4,195 | €3,092 | -€1,103 | -26.3% |
| Taxes | 450/3 | €1,121 | €0 | -€1,121 | -100.0% |
| Remuneration and social security | 454/9 | €3,074 | €3,092 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €525,311 | €511,415 | -€13,896 | -2.6% |
| Accrued charges and deferred income | 492/3 | €2,834 | €128 | -€2,706 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,806 | €41,137 | +€14,332 | +53.5% |
| Other operating charges | 640/8 | €2,498 | €2,372 | -€126 | -5.1% |
| Gross operating margin | 9900 | €97,954 | €109,174 | +€11,220 | +11.5% |
| Operating profit (loss) | 9901 | €68,651 | €65,666 | -€2,985 | -4.3% |
| Financial income | 75/76B | €5,978 | €4,699 | -€1,279 | -21.4% |
| Recurring financial income | 75 | €5,978 | €4,699 | -€1,279 | -21.4% |
| Financial charges | 65/66B | €103 | €100 | -€3 | -2.7% |
| Recurring financial charges | 65 | €103 | €100 | -€3 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €74,526 | €70,264 | -€4,262 | -5.7% |
| Income taxes | 67/77 | €15,237 | €14,356 | -€881 | -5.8% |
| Profit (loss) for the period | 9904 | €59,288 | €55,908 | -€3,381 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,288 | €55,908 | -€3,381 | -5.7% |
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 6 October 2026 via checked.be.