3oLAN Concept: 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.
3oLAN Concept
Largest movements
- Receivables within one year +€123,198
up €123,198 (+39.4%), from €312,530 to €435,728
of which Trade receivables: +€118,779
- Cash +€72,585
up €72,585 (+323.5%), from €22,438 to €95,023
mainly Net result for the year (+€173,377) and Depreciation (+€47,910)
- Tangible fixed assets -€47,910
down €47,910 (-9.0%), from €534,721 to €486,811
- Reserves +€170,960
up €170,960 (+63.0%), from €271,527 to €442,487
- Debts after one year -€49,649
down €49,649 (-10.6%), from €466,628 to €416,979
- Tax, wage and social debts +€44,788
up €44,788 (+140.7%), from €31,830 to €76,618
- Short-term financial debts -€40,000
no longer reported in 2025 (was €40,000)
- Investment grants +€26,600
new in 2025: €26,600
- Gross operating margin +€61,398
up €61,398 (+25.4%), from €241,442 to €302,840
- Taxes +€23,247
up €23,247 (+45.1%), from €51,568 to €74,815
- Financial income +€13,401
new in 2025: €13,401
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 | €1,006,221 | €1,154,064 | +€147,843 | +14.7% |
| Fixed assets | 21/28 | €669,721 | €621,811 | -€47,910 | -7.2% |
| Tangible fixed assets | 22/27 | €534,721 | €486,811 | -€47,910 | -9.0% |
| Land and buildings | 22 | €534,721 | €486,811 | -€47,910 | -9.0% |
| Financial fixed assets | 28 | €135,000 | €135,000 | = | 0.0% |
| Current assets | 29/58 | €336,500 | €532,253 | +€195,753 | +58.2% |
| Amounts receivable within one year | 40/41 | €312,530 | €435,728 | +€123,198 | +39.4% |
| Trade receivables | 40 | €286,882 | €405,661 | +€118,779 | +41.4% |
| Other amounts receivable | 41 | €25,648 | €30,067 | +€4,419 | +17.2% |
| Cash at bank and in hand | 54/58 | €22,438 | €95,023 | +€72,585 | +323.5% |
| Deferred charges and accrued income | 490/1 | €1,532 | €1,502 | -€30 | -2.0% |
| Total equity and liabilities | 10/49 | €1,006,221 | €1,154,064 | +€147,843 | +14.7% |
| Equity | 10/15 | €398,486 | €598,464 | +€199,978 | +50.2% |
| Contributions | 10/11 | €126,000 | €126,000 | = | 0.0% |
| Reserves | 13 | €271,527 | €442,487 | +€170,960 | +63.0% |
| Distributable reserves | 133 | €271,527 | €442,487 | +€170,960 | +63.0% |
| Profit (loss) carried forward | 14 | €959 | €3,377 | +€2,418 | +252.1% |
| Investment grants | 15 | - | €26,600 | +€26,600 | |
| Amounts payable | 17/49 | €607,735 | €555,600 | -€52,135 | -8.6% |
| Amounts payable after more than one year | 17 | €466,628 | €416,979 | -€49,649 | -10.6% |
| Financial debts | 170/4 | €466,628 | €416,979 | -€49,649 | -10.6% |
| Amounts payable within one year | 42/48 | €141,107 | €138,621 | -€2,486 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €54,616 | €55,382 | +€766 | +1.4% |
| Financial debts | 43 | €40,000 | - | -€40,000 | |
| Other loans | 439 | €40,000 | - | -€40,000 | |
| Trade debts | 44 | €14,661 | €6,580 | -€8,081 | -55.1% |
| Suppliers | 440/4 | €14,661 | €6,580 | -€8,081 | -55.1% |
| Taxes, remuneration and social security | 45 | €31,830 | €76,618 | +€44,788 | +140.7% |
| Taxes | 450/3 | €31,830 | €76,618 | +€44,788 | +140.7% |
| Other amounts payable | 47/48 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,665 | €47,910 | -€1,755 | -3.5% |
| Other operating charges | 640/8 | €11,590 | €9,016 | -€2,574 | -22.2% |
| Gross operating margin | 9900 | €241,442 | €302,840 | +€61,398 | +25.4% |
| Operating profit (loss) | 9901 | €180,187 | €245,914 | +€65,727 | +36.5% |
| Financial income | 75/76B | - | €13,401 | +€13,401 | |
| Recurring financial income | 75 | - | €13,401 | +€13,401 | |
| Financial charges | 65/66B | €12,660 | €11,123 | -€1,537 | -12.1% |
| Recurring financial charges | 65 | €12,660 | €11,123 | -€1,537 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €167,527 | €248,192 | +€80,665 | +48.2% |
| Income taxes | 67/77 | €51,568 | €74,815 | +€23,247 | +45.1% |
| Profit (loss) for the period | 9904 | €115,959 | €173,377 | +€57,418 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €115,959 | €173,377 | +€57,418 | +49.5% |
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 30 September 2026 via checked.be.