3LAYRS: 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.
3LAYRS
Largest movements
- Tangible fixed assets +€86,872
up €86,872 (+158%), from €54,936 to €141,808
of which Furniture and vehicles: +€91,154
- Receivables within one year +€28,956
up €28,956 (+272%), from €10,646 to €39,603
of which Trade receivables: +€30,981
- Cash -€24,117
down €24,117 (-14.8%), from €162,481 to €138,364
mainly Investment in fixed assets (net) (-€108,676) and Contributions, distributions and other (-€39,599)
- Debts after one year +€65,639
new in 2025: €65,639
- Current portion of long-term debt +€17,434
new in 2025: €17,434
- Tax, wage and social debts +€14,453
up €14,453 (+121%), from €11,932 to €26,386
of which Taxes: +€14,518
- Reserves -€5,858
down €5,858 (-2.8%), from €206,623 to €200,765
- Gross operating margin +€16,698
up €16,698 (+30.9%), from €54,013 to €70,710
- Depreciation +€10,187
up €10,187 (+87.7%), from €11,618 to €21,804
- Taxes +€2,256
up €2,256 (+19.2%), from €11,778 to €14,034
- Financial charges +€1,660
up €1,660 (+727%), from €228 to €1,889
- Financial income +€1,028
up €1,028 (+171,322%), from €1 to €1,029
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 | €228,634 | €320,433 | +€91,799 | +40.2% |
| Fixed assets | 21/28 | €54,936 | €141,808 | +€86,872 | +158% |
| Tangible fixed assets | 22/27 | €54,936 | €141,808 | +€86,872 | +158% |
| Land and buildings | 22 | €37,631 | €36,206 | -€1,425 | -3.8% |
| Plant, machinery and equipment | 23 | €14,198 | €11,340 | -€2,858 | -20.1% |
| Furniture and vehicles | 24 | €3,108 | €94,262 | +€91,154 | +2,933% |
| Current assets | 29/58 | €173,698 | €178,625 | +€4,927 | +2.8% |
| Amounts receivable within one year | 40/41 | €10,646 | €39,603 | +€28,956 | +272% |
| Trade receivables | 40 | €8,328 | €39,309 | +€30,981 | +372% |
| Other amounts receivable | 41 | €2,318 | €293 | -€2,025 | -87.4% |
| Cash at bank and in hand | 54/58 | €162,481 | €138,364 | -€24,117 | -14.8% |
| Deferred charges and accrued income | 490/1 | €571 | €658 | +€88 | +15.4% |
| Total equity and liabilities | 10/49 | €228,634 | €320,433 | +€91,799 | +40.2% |
| Equity | 10/15 | €212,823 | €206,965 | -€5,858 | -2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €206,623 | €200,765 | -€5,858 | -2.8% |
| Distributable reserves | 133 | €206,623 | €200,765 | -€5,858 | -2.8% |
| Amounts payable | 17/49 | €15,811 | €113,468 | +€97,657 | +618% |
| Amounts payable after more than one year | 17 | - | €65,639 | +€65,639 | |
| Financial debts | 170/4 | - | €65,639 | +€65,639 | |
| Amounts payable within one year | 42/48 | €15,811 | €47,829 | +€32,018 | +203% |
| Current portion of amounts payable after more than one year | 42 | - | €17,434 | +€17,434 | |
| Trade debts | 44 | €1,228 | €700 | -€528 | -43.0% |
| Suppliers | 440/4 | €1,228 | €700 | -€528 | -43.0% |
| Taxes, remuneration and social security | 45 | €11,932 | €26,386 | +€14,453 | +121% |
| Taxes | 450/3 | €8,672 | €23,191 | +€14,518 | +167% |
| Remuneration and social security | 454/9 | €3,260 | €3,195 | -€65 | -2.0% |
| Other amounts payable | 47/48 | €2,650 | €3,309 | +€659 | +24.9% |
| Non-recurring operating income | 76A | - | €13,035 | +€13,035 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,618 | €21,804 | +€10,187 | +87.7% |
| Other operating charges | 640/8 | €362 | €271 | -€92 | -25.2% |
| Gross operating margin | 9900 | €54,013 | €70,710 | +€16,698 | +30.9% |
| Operating profit (loss) | 9901 | €42,033 | €48,635 | +€6,602 | +15.7% |
| Financial income | 75/76B | €1 | €1,029 | +€1,028 | +171,322% |
| Recurring financial income | 75 | €1 | €1,029 | +€1,028 | +171,322% |
| Financial charges | 65/66B | €228 | €1,889 | +€1,660 | +727% |
| Recurring financial charges | 65 | €228 | €1,889 | +€1,660 | +727% |
| Profit (loss) for the period before taxes | 9903 | €41,805 | €47,775 | +€5,970 | +14.3% |
| Income taxes | 67/77 | €11,778 | €14,034 | +€2,256 | +19.2% |
| Profit (loss) for the period | 9904 | €30,028 | €33,741 | +€3,714 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,028 | €33,741 | +€3,714 | +12.4% |
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 17 October 2026 via checked.be.