3ML: 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.
3ML
Largest movements
- Receivables within one year -€4,292
down €4,292 (-86.2%), from €4,979 to €687
of which Trade receivables: -€2,706
- Cash -€3,013
down €3,013 (-22.6%), from €13,323 to €10,310
mainly Net result for the year (-€5,602) and Tax, wage and social debts (-€5,388)
- Tangible fixed assets -€780
down €780 (-9.6%), from €8,137 to €7,357
of which Other tangible fixed assets: -€651
- Profit (loss) carried forward -€5,602
down €5,602 (-26.8%), from €20,876 to €15,274
- Tax, wage and social debts -€5,388
no longer reported in 2025 (was €5,388)
- Debts after one year +€2,839
up €2,839 (+12.5%), from €22,635 to €25,474
- Gross operating margin -€22,276
down €22,276, from €19,170 to -€3,107
- Taxes -€5,630
no longer reported in 2025 (was €5,630)
- Depreciation +€835
up €835 (+81.9%), from €1,019 to €1,854
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €51,399 | €43,314 | -€8,085 | -15.7% |
| Fixed assets | 21/28 | €33,097 | €32,317 | -€780 | -2.4% |
| Tangible fixed assets | 22/27 | €8,137 | €7,357 | -€780 | -9.6% |
| Furniture and vehicles | 24 | €5,583 | €5,453 | -€129 | -2.3% |
| Other tangible fixed assets | 26 | €2,554 | €1,903 | -€651 | -25.5% |
| Financial fixed assets | 28 | €24,960 | €24,960 | = | 0.0% |
| Current assets | 29/58 | €18,302 | €10,997 | -€7,305 | -39.9% |
| Amounts receivable within one year | 40/41 | €4,979 | €687 | -€4,292 | -86.2% |
| Trade receivables | 40 | €2,706 | - | -€2,706 | |
| Other amounts receivable | 41 | €2,273 | €687 | -€1,586 | -69.8% |
| Cash at bank and in hand | 54/58 | €13,323 | €10,310 | -€3,013 | -22.6% |
| Total equity and liabilities | 10/49 | €51,399 | €43,314 | -€8,085 | -15.7% |
| Equity | 10/15 | €23,376 | €17,774 | -€5,602 | -24.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,876 | €15,274 | -€5,602 | -26.8% |
| Amounts payable | 17/49 | €28,023 | €25,540 | -€2,483 | -8.9% |
| Amounts payable after more than one year | 17 | €22,635 | €25,474 | +€2,839 | +12.5% |
| Other amounts payable | 178/9 | €22,635 | €25,474 | +€2,839 | +12.5% |
| Amounts payable within one year | 42/48 | €5,388 | €66 | -€5,322 | -98.8% |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Taxes, remuneration and social security | 45 | €5,388 | - | -€5,388 | |
| Taxes | 450/3 | €5,388 | - | -€5,388 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,019 | €1,854 | +€835 | +81.9% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €19,170 | -€3,107 | -€22,276 | |
| Operating profit (loss) | 9901 | €17,379 | -€5,361 | -€22,739 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €80 | €241 | +€161 | +201.1% |
| Recurring financial charges | 65 | €80 | €241 | +€161 | +201.1% |
| Profit (loss) for the period before taxes | 9903 | €17,298 | -€5,602 | -€22,900 | |
| Income taxes | 67/77 | €5,630 | - | -€5,630 | |
| Profit (loss) for the period | 9904 | €11,668 | -€5,602 | -€17,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,668 | -€5,602 | -€17,270 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.