3LIGNUM: 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.
3LIGNUM
Largest movements
- Tangible fixed assets -€8,008
down €8,008 (-14.7%), from €54,443 to €46,435
of which Furniture and vehicles: -€6,302
- Deferred charges and accrued income +€3,617
up €3,617 (+799.7%), from €452 to €4,070
- Receivables within one year +€2,969
up €2,969 (+33.0%), from €8,993 to €11,962
of which Trade receivables: +€2,015
- Stocks and contracts +€1,647
up €1,647 (+17.2%), from €9,580 to €11,227
- Cash +€1,037
up €1,037 (+40.6%), from €2,554 to €3,591
mainly Net result for the year (+€19,123) and Depreciation (+€14,436)
- Other debts -€24,833
down €24,833 (-75.0%), from €33,130 to €8,297
- Reserves +€17,457
up €17,457 (+115.8%), from €15,071 to €32,527
- Tax, wage and social debts +€8,245
up €8,245 (+136.7%), from €6,033 to €14,278
of which Taxes: +€6,929
- Debts after one year -€4,496
down €4,496 (-43.3%), from €10,382 to €5,886
- Trade debts +€3,518
up €3,518 (+86.0%), from €4,092 to €7,610
- Gross operating margin +€10,241
up €10,241 (+27.7%), from €37,013 to €47,253
- Staff costs +€2,879
new in 2025: €2,879
- Financial charges +€2,067
up €2,067 (+310.5%), from €666 to €2,733
- Depreciation +€1,928
up €1,928 (+15.4%), from €12,508 to €14,436
- Taxes +€854
up €854 (+14.2%), from €6,033 to €6,887
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 | €76,023 | €77,284 | +€1,261 | +1.7% |
| Fixed assets | 21/28 | €54,443 | €46,435 | -€8,008 | -14.7% |
| Tangible fixed assets | 22/27 | €54,443 | €46,435 | -€8,008 | -14.7% |
| Plant, machinery and equipment | 23 | €12,279 | €14,137 | +€1,858 | +15.1% |
| Furniture and vehicles | 24 | €26,825 | €20,523 | -€6,302 | -23.5% |
| Leasing and similar rights | 25 | €15,340 | €11,776 | -€3,564 | -23.2% |
| Current assets | 29/58 | €21,580 | €30,849 | +€9,270 | +43.0% |
| Stocks and contracts in progress | 3 | €9,580 | €11,227 | +€1,647 | +17.2% |
| Stocks | 30/36 | €9,580 | €11,227 | +€1,647 | +17.2% |
| Amounts receivable within one year | 40/41 | €8,993 | €11,962 | +€2,969 | +33.0% |
| Trade receivables | 40 | €8,619 | €10,635 | +€2,015 | +23.4% |
| Other amounts receivable | 41 | €374 | €1,328 | +€953 | +254.7% |
| Cash at bank and in hand | 54/58 | €2,554 | €3,591 | +€1,037 | +40.6% |
| Deferred charges and accrued income | 490/1 | €452 | €4,070 | +€3,617 | +799.7% |
| Total equity and liabilities | 10/49 | €76,023 | €77,284 | +€1,261 | +1.7% |
| Equity | 10/15 | €18,071 | €35,527 | +€17,457 | +96.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,071 | €32,527 | +€17,457 | +115.8% |
| Distributable reserves | 133 | €15,071 | €32,527 | +€17,457 | +115.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,953 | €41,757 | -€16,195 | -27.9% |
| Amounts payable after more than one year | 17 | €10,382 | €5,886 | -€4,496 | -43.3% |
| Financial debts | 170/4 | €10,382 | €5,886 | -€4,496 | -43.3% |
| Amounts payable within one year | 42/48 | €47,570 | €34,681 | -€12,889 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €4,315 | €4,496 | +€181 | +4.2% |
| Trade debts | 44 | €4,092 | €7,610 | +€3,518 | +86.0% |
| Suppliers | 440/4 | €4,092 | €7,610 | +€3,518 | +86.0% |
| Taxes, remuneration and social security | 45 | €6,033 | €14,278 | +€8,245 | +136.7% |
| Taxes | 450/3 | €6,033 | €12,961 | +€6,929 | +114.8% |
| Remuneration and social security | 454/9 | - | €1,317 | +€1,317 | |
| Other amounts payable | 47/48 | €33,130 | €8,297 | -€24,833 | -75.0% |
| Accrued charges and deferred income | 492/3 | - | €1,190 | +€1,190 | |
| Remuneration, social security and pensions | 62 | - | €2,879 | +€2,879 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,508 | €14,436 | +€1,928 | +15.4% |
| Other operating charges | 640/8 | €1,079 | €1,028 | -€52 | -4.8% |
| Non-recurring operating charges | 66A | - | €175 | +€175 | |
| Gross operating margin | 9900 | €37,013 | €47,253 | +€10,241 | +27.7% |
| Operating profit (loss) | 9901 | €23,426 | €28,736 | +€5,310 | +22.7% |
| Financial income | 75/76B | €9 | €6 | -€3 | -35.3% |
| Recurring financial income | 75 | €9 | €6 | -€3 | -35.3% |
| Financial charges | 65/66B | €666 | €2,733 | +€2,067 | +310.5% |
| Recurring financial charges | 65 | €666 | €2,733 | +€2,067 | +310.5% |
| Profit (loss) for the period before taxes | 9903 | €22,769 | €26,009 | +€3,240 | +14.2% |
| Income taxes | 67/77 | €6,033 | €6,887 | +€854 | +14.2% |
| Profit (loss) for the period | 9904 | €16,737 | €19,123 | +€2,386 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,737 | €19,123 | +€2,386 | +14.3% |
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 7 October 2026 via checked.be.