3LINE ARCHITECTEN: what changed
3LINE ARCHITECTEN
Largest movements
- Cash +€48,147
up €48,147 (+35.3%), from €136,401 to €184,548
mainly Other debts (+€99,537) and Net result for the year (+€54,259)
- Receivables within one year +€11,285
up €11,285 (+47.3%), from €23,880 to €35,165
- Tangible fixed assets -€2,448
down €2,448 (-17.8%), from €13,736 to €11,287
of which Land and buildings: -€1,391
- Other debts +€99,537
up €99,537 (+3,072%), from €3,241 to €102,778
- Reserves -€45,155
down €45,155 (-31.7%), from €142,513 to €97,358
of which Distributable reserves: -€45,155
- Gross operating margin +€11,403
up €11,403 (+18.7%), from €61,028 to €72,431
- Taxes +€2,101
up €2,101 (+17.6%), from €11,953 to €14,054
- Other operating charges +€921
up €921 (+132%), from €695 to €1,616
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,154 | €231,880 | +€56,726 | +32.4% |
| Fixed assets | 21/28 | €13,736 | €11,287 | -€2,448 | -17.8% |
| Tangible fixed assets | 22/27 | €13,736 | €11,287 | -€2,448 | -17.8% |
| Land and buildings | 22 | €10,155 | €8,764 | -€1,391 | -13.7% |
| Plant, machinery and equipment | 23 | €264 | €135 | -€129 | -48.8% |
| Furniture and vehicles | 24 | €3,317 | €2,388 | -€929 | -28.0% |
| Current assets | 29/58 | €161,418 | €220,593 | +€59,174 | +36.7% |
| Amounts receivable within one year | 40/41 | €23,880 | €35,165 | +€11,285 | +47.3% |
| Trade receivables | 40 | €23,880 | €35,165 | +€11,285 | +47.3% |
| Cash at bank and in hand | 54/58 | €136,401 | €184,548 | +€48,147 | +35.3% |
| Deferred charges and accrued income | 490/1 | €1,138 | €880 | -€257 | -22.6% |
| Total equity and liabilities | 10/49 | €175,154 | €231,880 | +€56,726 | +32.4% |
| Equity | 10/15 | €161,113 | €115,958 | -€45,155 | -28.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,513 | €97,358 | -€45,155 | -31.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €140,653 | €95,498 | -€45,155 | -32.1% |
| Amounts payable | 17/49 | €14,041 | €115,922 | +€101,881 | +726% |
| Amounts payable within one year | 42/48 | €14,041 | €115,922 | +€101,881 | +726% |
| Trade debts | 44 | €450 | €974 | +€524 | +116% |
| Suppliers | 440/4 | €450 | €974 | +€524 | +116% |
| Taxes, remuneration and social security | 45 | €10,350 | €12,170 | +€1,820 | +17.6% |
| Taxes | 450/3 | €8,250 | €9,070 | +€820 | +9.9% |
| Remuneration and social security | 454/9 | €2,100 | €3,100 | +€1,000 | +47.6% |
| Other amounts payable | 47/48 | €3,241 | €102,778 | +€99,537 | +3,072% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,679 | €2,449 | -€230 | -8.6% |
| Other operating charges | 640/8 | €695 | €1,616 | +€921 | +132% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €61,028 | €72,431 | +€11,403 | +18.7% |
| Operating profit (loss) | 9901 | €57,654 | €68,367 | +€10,712 | +18.6% |
| Financial charges | 65/66B | €547 | €54 | -€493 | -90.1% |
| Recurring financial charges | 65 | €547 | €54 | -€493 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | €57,108 | €68,313 | +€11,205 | +19.6% |
| Income taxes | 67/77 | €11,953 | €14,054 | +€2,101 | +17.6% |
| Profit (loss) for the period | 9904 | €45,155 | €54,259 | +€9,104 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,155 | €54,259 | +€9,104 | +20.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.