3maten: 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.
3maten
Largest movements
- Receivables within one year +€44,261
up €44,261 (+94.2%), from €46,984 to €91,245
of which Trade receivables: +€49,372
- Tangible fixed assets -€12,119
down €12,119 (-37.1%), from €32,683 to €20,564
of which Leasing and similar rights: -€7,700
- Trade debts +€54,011
up €54,011 (+697.9%), from €7,739 to €61,751
- Tax, wage and social debts -€10,444
down €10,444 (-67.7%), from €15,433 to €4,989
- Debts after one year -€7,745
down €7,745 (-46.4%), from €16,697 to €8,952
- Other debts -€5,531
down €5,531 (-100.0%), from €5,531 to €0
- Gross operating margin -€10,189
down €10,189 (-20.2%), from €50,513 to €40,324
- Taxes -€2,857
down €2,857 (-28.3%), from €10,097 to €7,240
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 | €141,392 | €173,533 | +€32,141 | +22.7% |
| Fixed assets | 21/28 | €33,589 | €21,092 | -€12,497 | -37.2% |
| Intangible fixed assets | 21 | €906 | €528 | -€378 | -41.7% |
| Tangible fixed assets | 22/27 | €32,683 | €20,564 | -€12,119 | -37.1% |
| Plant, machinery and equipment | 23 | €2,246 | - | -€2,246 | |
| Furniture and vehicles | 24 | €6,261 | €4,452 | -€1,808 | -28.9% |
| Leasing and similar rights | 25 | €22,847 | €15,147 | -€7,700 | -33.7% |
| Other tangible fixed assets | 26 | €1,330 | €965 | -€365 | -27.4% |
| Current assets | 29/58 | €107,803 | €152,441 | +€44,638 | +41.4% |
| Amounts receivable within one year | 40/41 | €46,984 | €91,245 | +€44,261 | +94.2% |
| Trade receivables | 40 | €39,578 | €88,950 | +€49,372 | +124.7% |
| Other amounts receivable | 41 | €7,406 | €2,294 | -€5,112 | -69.0% |
| Cash at bank and in hand | 54/58 | €58,401 | €58,484 | +€83 | +0.1% |
| Deferred charges and accrued income | 490/1 | €2,418 | €2,713 | +€294 | +12.2% |
| Total equity and liabilities | 10/49 | €141,392 | €173,533 | +€32,141 | +22.7% |
| Equity | 10/15 | €88,550 | €90,097 | +€1,547 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,950 | €71,497 | +€1,547 | +2.2% |
| Distributable reserves | 133 | €69,950 | €71,497 | +€1,547 | +2.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €52,843 | €83,437 | +€30,594 | +57.9% |
| Amounts payable after more than one year | 17 | €16,697 | €8,952 | -€7,745 | -46.4% |
| Financial debts | 170/4 | €16,697 | €8,952 | -€7,745 | -46.4% |
| Amounts payable within one year | 42/48 | €36,145 | €74,485 | +€38,339 | +106.1% |
| Current portion of amounts payable after more than one year | 42 | €7,405 | €7,745 | +€340 | +4.6% |
| Financial debts | 43 | €38 | €0 | -€38 | -100.0% |
| Credit institutions | 430/8 | €38 | - | -€38 | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €7,739 | €61,751 | +€54,011 | +697.9% |
| Suppliers | 440/4 | €7,739 | €61,751 | +€54,011 | +697.9% |
| Taxes, remuneration and social security | 45 | €15,433 | €4,989 | -€10,444 | -67.7% |
| Taxes | 450/3 | €15,433 | €4,989 | -€10,444 | -67.7% |
| Other amounts payable | 47/48 | €5,531 | €0 | -€5,531 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,647 | €12,497 | -€150 | -1.2% |
| Other operating charges | 640/8 | €2,316 | €2,112 | -€204 | -8.8% |
| Gross operating margin | 9900 | €50,513 | €40,324 | -€10,189 | -20.2% |
| Operating profit (loss) | 9901 | €35,550 | €25,715 | -€9,835 | -27.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €1,366 | €1,040 | -€326 | -23.9% |
| Recurring financial charges | 65 | €1,366 | €1,040 | -€326 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €34,185 | €24,675 | -€9,509 | -27.8% |
| Income taxes | 67/77 | €10,097 | €7,240 | -€2,857 | -28.3% |
| Profit (loss) for the period | 9904 | €24,088 | €17,436 | -€6,652 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,088 | €17,436 | -€6,652 | -27.6% |
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 6 October 2026 via checked.be.