3NA: 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.
3NA
Largest movements
- Cash -€7,289
down €7,289 (-10.9%), from €66,600 to €59,310
mainly Other debts (-€2,632) and Net result for the year (-€2,542)
- Other debts -€2,632
down €2,632 (-29.3%), from €8,983 to €6,351
- Profit (loss) carried forward -€2,542
down €2,542, from €88 to -€2,454
- Tax, wage and social debts -€2,263
down €2,263 (-81.0%), from €2,795 to €532
of which Taxes: -€2,263
- Gross operating margin -€7,078
down €7,078, from €5,026 to -€2,052
- Taxes -€627
no longer reported in 2025 (was €627)
- Depreciation -€229
down €229 (-48.5%), from €471 to €243
- Financial income -€99
down €99 (-31.2%), from €317 to €218
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 | €67,573 | €60,322 | -€7,251 | -10.7% |
| Fixed assets | 21/28 | €243 | - | -€243 | |
| Tangible fixed assets | 22/27 | €243 | - | -€243 | |
| Furniture and vehicles | 24 | €243 | - | -€243 | |
| Current assets | 29/58 | €67,331 | €60,322 | -€7,008 | -10.4% |
| Amounts receivable within one year | 40/41 | €731 | €1,012 | +€281 | +38.4% |
| Trade receivables | 40 | €637 | €637 | = | 0.0% |
| Other amounts receivable | 41 | €94 | €374 | +€281 | +299.7% |
| Cash at bank and in hand | 54/58 | €66,600 | €59,310 | -€7,289 | -10.9% |
| Total equity and liabilities | 10/49 | €67,573 | €60,322 | -€7,251 | -10.7% |
| Equity | 10/15 | €55,688 | €53,146 | -€2,542 | -4.6% |
| Contributions | 10/11 | €23,100 | €23,100 | = | 0.0% |
| Reserves | 13 | €32,500 | €32,500 | = | 0.0% |
| Distributable reserves | 133 | €32,500 | €32,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88 | -€2,454 | -€2,542 | |
| Amounts payable | 17/49 | €11,886 | €7,176 | -€4,709 | -39.6% |
| Amounts payable within one year | 42/48 | €11,886 | €7,176 | -€4,709 | -39.6% |
| Trade debts | 44 | €108 | €294 | +€186 | +172.6% |
| Suppliers | 440/4 | €108 | €294 | +€186 | +172.6% |
| Taxes, remuneration and social security | 45 | €2,795 | €532 | -€2,263 | -81.0% |
| Taxes | 450/3 | €2,795 | €532 | -€2,263 | -81.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,983 | €6,351 | -€2,632 | -29.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €243 | -€229 | -48.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,026 | -€2,052 | -€7,078 | |
| Operating profit (loss) | 9901 | €4,167 | -€2,695 | -€6,862 | |
| Financial income | 75/76B | €317 | €218 | -€99 | -31.2% |
| Recurring financial income | 75 | €317 | €218 | -€99 | -31.2% |
| Financial charges | 65/66B | €100 | €65 | -€35 | -35.0% |
| Recurring financial charges | 65 | €100 | €65 | -€35 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €4,384 | -€2,542 | -€6,926 | |
| Income taxes | 67/77 | €627 | - | -€627 | |
| Profit (loss) for the period | 9904 | €3,757 | -€2,542 | -€6,299 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,757 | -€2,542 | -€6,299 |
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 4 October 2026 via checked.be.