3LUYT: 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.
3LUYT
Largest movements
- Receivables within one year +€137,038
up €137,038 (+22.0%), from €623,150 to €760,188
of which Other amounts receivable: +€140,789
- Cash +€44,603
up €44,603 (+392.0%), from €11,379 to €55,982
mainly Net result for the year (+€182,367) and Trade debts (+€31,418)
- Profit (loss) carried forward +€182,367
up €182,367 (+37.4%), from €487,489 to €669,856
- Tax, wage and social debts -€34,014
down €34,014 (-27.3%), from €124,616 to €90,602
of which Remuneration and social security: -€38,883
- Trade debts +€31,418
up €31,418 (+148.5%), from €21,158 to €52,576
- Staff costs -€98,400
down €98,400 (-96.4%), from €102,089 to €3,689
- Taxes +€36,760
up €36,760 (+112.7%), from €32,632 to €69,392
- Gross operating margin +€27,346
up €27,346 (+13.9%), from €196,414 to €223,760
- Financial income +€11,540
up €11,540 (+43.8%), from €26,377 to €37,917
- Other operating charges +€4,611
up €4,611 (+534.3%), from €863 to €5,474
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.
Cash bridge derived
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 | €646,263 | €827,904 | +€181,641 | +28.1% |
| Fixed assets | 21/28 | €7,495 | €7,495 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €7,495 | €7,495 | = | 0.0% |
| Current assets | 29/58 | €638,768 | €820,409 | +€181,641 | +28.4% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €623,150 | €760,188 | +€137,038 | +22.0% |
| Trade receivables | 40 | €62,242 | €58,491 | -€3,751 | -6.0% |
| Other amounts receivable | 41 | €560,908 | €701,697 | +€140,789 | +25.1% |
| Cash at bank and in hand | 54/58 | €11,379 | €55,982 | +€44,603 | +392.0% |
| Deferred charges and accrued income | 490/1 | €239 | €239 | = | 0.0% |
| Total equity and liabilities | 10/49 | €646,263 | €827,904 | +€181,641 | +28.1% |
| Equity | 10/15 | €500,489 | €682,856 | +€182,367 | +36.4% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Outside capital | 11 | €13,000 | - | -€13,000 | |
| Other | 1109/19 | €13,000 | - | -€13,000 | |
| Profit (loss) carried forward | 14 | €487,489 | €669,856 | +€182,367 | +37.4% |
| Amounts payable | 17/49 | €145,774 | €145,048 | -€726 | -0.5% |
| Amounts payable within one year | 42/48 | €145,774 | €143,178 | -€2,596 | -1.8% |
| Trade debts | 44 | €21,158 | €52,576 | +€31,418 | +148.5% |
| Suppliers | 440/4 | €21,158 | €52,576 | +€31,418 | +148.5% |
| Taxes, remuneration and social security | 45 | €124,616 | €90,602 | -€34,014 | -27.3% |
| Taxes | 450/3 | €85,733 | €90,602 | +€4,869 | +5.7% |
| Remuneration and social security | 454/9 | €38,883 | - | -€38,883 | |
| Accrued charges and deferred income | 492/3 | - | €1,870 | +€1,870 | |
| Remuneration, social security and pensions | 62 | €102,089 | €3,689 | -€98,400 | -96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,053 | - | -€2,053 | |
| Other operating charges | 640/8 | €863 | €5,474 | +€4,611 | +534.3% |
| Gross operating margin | 9900 | €196,414 | €223,760 | +€27,346 | +13.9% |
| Operating profit (loss) | 9901 | €91,409 | €214,597 | +€123,188 | +134.8% |
| Financial income | 75/76B | €26,377 | €37,917 | +€11,540 | +43.8% |
| Recurring financial income | 75 | €26,377 | €37,917 | +€11,540 | +43.8% |
| Financial charges | 65/66B | €1,429 | €755 | -€674 | -47.2% |
| Recurring financial charges | 65 | €1,429 | €755 | -€674 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €116,357 | €251,759 | +€135,402 | +116.4% |
| Income taxes | 67/77 | €32,632 | €69,392 | +€36,760 | +112.7% |
| Profit (loss) for the period | 9904 | €83,725 | €182,367 | +€98,642 | +117.8% |
| Profit (loss) for the period to be appropriated | 9905 | €83,725 | €182,367 | +€98,642 | +117.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.