3NIT: 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.
3NIT
Largest movements
- Receivables within one year +€42,805
up €42,805 (+157%), from €27,339 to €70,144
of which Trade receivables: +€26,039
- Cash +€37,224
up €37,224 (+11.3%), from €330,114 to €367,339
mainly Net result for the year (+€95,584) and Depreciation (+€25,160)
- Tangible fixed assets +€14,642
up €14,642 (+30.9%), from €47,447 to €62,089
of which Land and buildings: +€28,332
- Intangible fixed assets -€8,758
down €8,758 (-39.8%), from €21,984 to €13,226
- Reserves +€95,584
up €95,584 (+23.9%), from €400,605 to €496,190
of which Distributable reserves: +€95,584
- Trade debts +€13,188
up €13,188 (+148%), from €8,934 to €22,122
- Tax, wage and social debts -€12,741
down €12,741 (-29.4%), from €43,346 to €30,606
- Other debts -€7,568
down €7,568 (-76.0%), from €9,960 to €2,392
- Gross operating margin +€19,163
up €19,163 (+13.1%), from €146,101 to €165,265
- Taxes +€6,669
up €6,669 (+19.6%), from €33,979 to €40,648
- Depreciation -€3,206
down €3,206 (-11.3%), from €28,367 to €25,160
- Other operating charges -€2,174
down €2,174 (-63.7%), from €3,414 to €1,241
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 | €471,255 | €557,510 | +€86,255 | +18.3% |
| Fixed assets | 21/28 | €70,691 | €76,575 | +€5,884 | +8.3% |
| Intangible fixed assets | 21 | €21,984 | €13,226 | -€8,758 | -39.8% |
| Tangible fixed assets | 22/27 | €47,447 | €62,089 | +€14,642 | +30.9% |
| Land and buildings | 22 | €3,746 | €32,078 | +€28,332 | +756% |
| Plant, machinery and equipment | 23 | €1,377 | €1,181 | -€197 | -14.3% |
| Furniture and vehicles | 24 | €41,959 | €28,831 | -€13,128 | -31.3% |
| Other tangible fixed assets | 26 | €365 | - | -€365 | |
| Financial fixed assets | 28 | €1,260 | €1,260 | = | 0.0% |
| Current assets | 29/58 | €400,564 | €480,934 | +€80,371 | +20.1% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,339 | €70,144 | +€42,805 | +157% |
| Trade receivables | 40 | €22,379 | €48,418 | +€26,039 | +116% |
| Other amounts receivable | 41 | €4,960 | €21,726 | +€16,766 | +338% |
| Cash at bank and in hand | 54/58 | €330,114 | €367,339 | +€37,224 | +11.3% |
| Deferred charges and accrued income | 490/1 | €3,110 | €3,452 | +€342 | +11.0% |
| Total equity and liabilities | 10/49 | €471,255 | €557,510 | +€86,255 | +18.3% |
| Equity | 10/15 | €406,805 | €502,390 | +€95,584 | +23.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €400,605 | €496,190 | +€95,584 | +23.9% |
| 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 | €398,745 | €494,330 | +€95,584 | +24.0% |
| Amounts payable | 17/49 | €64,450 | €55,120 | -€9,330 | -14.5% |
| Amounts payable within one year | 42/48 | €64,450 | €55,120 | -€9,330 | -14.5% |
| Trade debts | 44 | €8,934 | €22,122 | +€13,188 | +148% |
| Suppliers | 440/4 | €8,934 | €22,122 | +€13,188 | +148% |
| Advances received on contracts in progress | 46 | €2,208 | - | -€2,208 | |
| Taxes, remuneration and social security | 45 | €43,346 | €30,606 | -€12,741 | -29.4% |
| Taxes | 450/3 | €43,346 | €30,606 | -€12,741 | -29.4% |
| Other amounts payable | 47/48 | €9,960 | €2,392 | -€7,568 | -76.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,367 | €25,160 | -€3,206 | -11.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €400 | - | -€400 | |
| Other operating charges | 640/8 | €3,414 | €1,241 | -€2,174 | -63.7% |
| Gross operating margin | 9900 | €146,101 | €165,265 | +€19,163 | +13.1% |
| Operating profit (loss) | 9901 | €113,920 | €138,863 | +€24,943 | +21.9% |
| Financial income | 75/76B | €75 | €0 | -€74 | -99.7% |
| Recurring financial income | 75 | €75 | €0 | -€74 | -99.7% |
| Financial charges | 65/66B | €2,243 | €2,631 | +€388 | +17.3% |
| Recurring financial charges | 65 | €2,243 | €2,631 | +€388 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €111,752 | €136,232 | +€24,481 | +21.9% |
| Income taxes | 67/77 | €33,979 | €40,648 | +€6,669 | +19.6% |
| Profit (loss) for the period | 9904 | €77,772 | €95,584 | +€17,812 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,772 | €95,584 | +€17,812 | +22.9% |
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 19 October 2026 via checked.be.