3MTEAM: 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.
3MTEAM
Largest movements
- Cash -€22,454
down €22,454 (-37.9%), from €59,320 to €36,866
mainly Other debts (-€20,533) and Net result for the year (-€2,275)
- Receivables within one year -€3,085
down €3,085 (-76.6%), from €4,028 to €943
of which Other amounts receivable: -€3,000
- Other debts -€20,533
down €20,533 (-31.0%), from €66,169 to €45,636
- Profit (loss) carried forward -€2,275
down €2,275 (-23.6%), from -€9,628 to -€11,904
- Depreciation -€9,642
down €9,642 (-93.6%), from €10,302 to €660
- Gross operating margin -€6,466
down €6,466 (-92.3%), from €7,008 to €541
- Financial charges +€2,032
up €2,032 (+866%), from €235 to €2,267
- Other operating charges -€1,821
down €1,821 (-77.5%), from €2,349 to €528
- Financial income -€743
down €743 (-100%), from €743 to €0
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 | €121,339 | €95,786 | -€25,553 | -21.1% |
| Fixed assets | 21/28 | €47,724 | €47,063 | -€660 | -1.4% |
| Tangible fixed assets | 22/27 | €45,865 | €45,204 | -€660 | -1.4% |
| Land and buildings | 22 | €44,765 | €44,765 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,099 | €439 | -€660 | -60.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,859 | €1,859 | = | 0.0% |
| Current assets | 29/58 | €73,615 | €48,722 | -€24,893 | -33.8% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,028 | €943 | -€3,085 | -76.6% |
| Trade receivables | 40 | €85 | €0 | -€85 | -100% |
| Other amounts receivable | 41 | €3,943 | €943 | -€3,000 | -76.1% |
| Cash at bank and in hand | 54/58 | €59,320 | €36,866 | -€22,454 | -37.9% |
| Deferred charges and accrued income | 490/1 | €267 | €912 | +€646 | +242% |
| Total equity and liabilities | 10/49 | €121,339 | €95,786 | -€25,553 | -21.1% |
| Equity | 10/15 | €26,629 | €24,354 | -€2,275 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,657 | €17,657 | = | 0.0% |
| 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 | €15,797 | €15,797 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,628 | -€11,904 | -€2,275 | -23.6% |
| Amounts payable | 17/49 | €94,710 | €71,432 | -€23,278 | -24.6% |
| Amounts payable after more than one year | 17 | €22,600 | €22,600 | = | 0.0% |
| Financial debts | 170/4 | €22,600 | €22,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €72,110 | €48,832 | -€23,278 | -32.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,303 | €3,196 | -€1,107 | -25.7% |
| Suppliers | 440/4 | €4,303 | €3,196 | -€1,107 | -25.7% |
| Advances received on contracts in progress | 46 | €1,000 | €0 | -€1,000 | -100% |
| Taxes, remuneration and social security | 45 | €638 | €0 | -€638 | -100% |
| Taxes | 450/3 | €638 | €0 | -€638 | -100% |
| Other amounts payable | 47/48 | €66,169 | €45,636 | -€20,533 | -31.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,302 | €660 | -€9,642 | -93.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,349 | €528 | -€1,821 | -77.5% |
| Gross operating margin | 9900 | €7,008 | €541 | -€6,466 | -92.3% |
| Operating profit (loss) | 9901 | -€5,643 | -€646 | +€4,997 | +88.5% |
| Financial income | 75/76B | €743 | €0 | -€743 | -100% |
| Recurring financial income | 75 | €743 | €0 | -€743 | -100% |
| Financial charges | 65/66B | €235 | €2,267 | +€2,032 | +866% |
| Recurring financial charges | 65 | €235 | €2,267 | +€2,032 | +866% |
| Profit (loss) for the period before taxes | 9903 | -€5,134 | -€2,913 | +€2,221 | +43.3% |
| Income taxes | 67/77 | €0 | -€638 | -€638 | |
| Profit (loss) for the period | 9904 | -€5,134 | -€2,275 | +€2,859 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,134 | -€2,275 | +€2,859 | +55.7% |
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 15 October 2026 via checked.be.