3M CONCEPT: 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.
3M CONCEPT
Largest movements
- Tangible fixed assets -€4,747
down €4,747 (-68.4%), from €6,944 to €2,198
- Cash -€1,862
down €1,862 (-27.2%), from €6,847 to €4,985
mainly Net result for the year (-€3,455) and Debts after one year (-€3,387)
- Receivables within one year -€880
down €880 (-10.9%), from €8,085 to €7,205
of which Trade receivables: -€1,500
- Deferred charges and accrued income -€836
down €836 (-55.8%), from €1,499 to €663
- Profit (loss) carried forward -€3,455
down €3,455 (-42.1%), from -€8,207 to -€11,661
- Debts after one year -€3,387
no longer reported in 2025 (was €3,387)
- Current portion of long-term debt -€891
down €891 (-20.8%), from €4,278 to €3,387
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Gross operating margin -€581
down €581 (-19.9%), from €2,926 to €2,345
- Financial charges -€308
down €308 (-42.4%), from €727 to €419
- Financial income -€209
down €209 (-47.7%), from €439 to €230
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 | €23,876 | €15,551 | -€8,325 | -34.9% |
| Fixed assets | 21/28 | €7,444 | €2,698 | -€4,747 | -63.8% |
| Tangible fixed assets | 22/27 | €6,944 | €2,198 | -€4,747 | -68.4% |
| Leasing and similar rights | 25 | €6,944 | €2,198 | -€4,747 | -68.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €16,432 | €12,853 | -€3,578 | -21.8% |
| Amounts receivable within one year | 40/41 | €8,085 | €7,205 | -€880 | -10.9% |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | €6,585 | €7,205 | +€620 | +9.4% |
| Cash at bank and in hand | 54/58 | €6,847 | €4,985 | -€1,862 | -27.2% |
| Deferred charges and accrued income | 490/1 | €1,499 | €663 | -€836 | -55.8% |
| Total equity and liabilities | 10/49 | €23,876 | €15,551 | -€8,325 | -34.9% |
| Equity | 10/15 | €14,453 | €10,999 | -€3,455 | -23.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,460 | €16,460 | = | 0.0% |
| Distributable reserves | 133 | €16,460 | €16,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,207 | -€11,661 | -€3,455 | -42.1% |
| Amounts payable | 17/49 | €9,423 | €4,552 | -€4,870 | -51.7% |
| Amounts payable after more than one year | 17 | €3,387 | - | -€3,387 | |
| Financial debts | 170/4 | €3,387 | - | -€3,387 | |
| Amounts payable within one year | 42/48 | €5,648 | €4,552 | -€1,096 | -19.4% |
| Current portion of amounts payable after more than one year | 42 | €4,278 | €3,387 | -€891 | -20.8% |
| Trade debts | 44 | €1,370 | €1,165 | -€205 | -15.0% |
| Suppliers | 440/4 | €1,370 | €1,165 | -€205 | -15.0% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,747 | €4,747 | -€0 | 0.0% |
| Other operating charges | 640/8 | €841 | €865 | +€24 | +2.8% |
| Gross operating margin | 9900 | €2,926 | €2,345 | -€581 | -19.9% |
| Operating profit (loss) | 9901 | -€2,661 | -€3,266 | -€605 | -22.7% |
| Financial income | 75/76B | €439 | €230 | -€209 | -47.7% |
| Recurring financial income | 75 | €439 | €230 | -€209 | -47.7% |
| Financial charges | 65/66B | €727 | €419 | -€308 | -42.4% |
| Recurring financial charges | 65 | €727 | €419 | -€308 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,949 | -€3,455 | -€506 | -17.2% |
| Profit (loss) for the period | 9904 | -€2,949 | -€3,455 | -€506 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,949 | -€3,455 | -€506 | -17.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.