3OPS BELGIE: 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.
3OPS BELGIE
Largest movements
- Receivables within one year +€379,947
up €379,947 (+125%), from €303,300 to €683,247
of which Trade receivables: +€357,072
- Cash +€342,163
up €342,163 (+109%), from €315,281 to €657,444
mainly Net result for the year (+€613,545) and Other debts (+€381,153)
- Deferred charges and accrued income +€291,549
up €291,549 (+2,437%), from €11,961 to €303,510
- Other debts +€381,153
up €381,153 (+1,142%), from €33,369 to €414,522
- Accrued charges and deferred income +€310,864
up €310,864 (+1,060%), from €29,329 to €340,193
- Profit (loss) carried forward +€184,679
up €184,679 (+58.7%), from €314,846 to €499,525
- Tax, wage and social debts +€125,599
up €125,599 (+92.9%), from €135,157 to €260,756
of which Taxes: +€84,347
- Trade debts +€19,737
up €19,737 (+19.0%), from €103,827 to €123,564
- Gross operating margin +€1.0m
up €1.0m (+125%), from €811,665 to €1.8m
- Staff costs +€475,457
up €475,457 (+95.5%), from €497,666 to €973,123
- Other operating charges +€127,939
up €127,939 (+29,033%), from €441 to €128,379
- Taxes +€57,948
up €57,948 (+103%), from €56,189 to €114,137
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 | €648,454 | €1,670,102 | +€1.0m | +158% |
| Formation expenses | 20 | €794 | €582 | -€212 | -26.7% |
| Fixed assets | 21/28 | €15,192 | €23,776 | +€8,584 | +56.5% |
| Intangible fixed assets | 21 | €461 | €12,756 | +€12,295 | +2,669% |
| Tangible fixed assets | 22/27 | €14,731 | €11,020 | -€3,711 | -25.2% |
| Plant, machinery and equipment | 23 | €13,900 | €10,605 | -€3,295 | -23.7% |
| Furniture and vehicles | 24 | €831 | €415 | -€416 | -50.1% |
| Current assets | 29/58 | €632,468 | €1,645,743 | +€1.0m | +160% |
| Amounts receivable within one year | 40/41 | €303,300 | €683,247 | +€379,947 | +125% |
| Trade receivables | 40 | €252,844 | €609,916 | +€357,072 | +141% |
| Other amounts receivable | 41 | €50,456 | €73,331 | +€22,875 | +45.3% |
| Current investments | 50/53 | €1,926 | €1,542 | -€384 | -19.9% |
| Cash at bank and in hand | 54/58 | €315,281 | €657,444 | +€342,163 | +109% |
| Deferred charges and accrued income | 490/1 | €11,961 | €303,510 | +€291,549 | +2,437% |
| Total equity and liabilities | 10/49 | €648,454 | €1,670,102 | +€1.0m | +158% |
| Equity | 10/15 | €346,772 | €531,067 | +€184,295 | +53.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €1,926 | €1,542 | -€384 | -19.9% |
| Non-distributable reserves | 130/1 | €1,926 | €1,542 | -€384 | -19.9% |
| Own shares acquired | 1312 | €1,926 | €1,542 | -€384 | -19.9% |
| Profit (loss) carried forward | 14 | €314,846 | €499,525 | +€184,679 | +58.7% |
| Amounts payable | 17/49 | €301,682 | €1,139,035 | +€837,353 | +278% |
| Amounts payable within one year | 42/48 | €272,353 | €798,842 | +€526,489 | +193% |
| Trade debts | 44 | €103,827 | €123,564 | +€19,737 | +19.0% |
| Suppliers | 440/4 | €103,827 | €123,564 | +€19,737 | +19.0% |
| Taxes, remuneration and social security | 45 | €135,157 | €260,756 | +€125,599 | +92.9% |
| Taxes | 450/3 | €82,737 | €167,084 | +€84,347 | +102% |
| Remuneration and social security | 454/9 | €52,420 | €93,672 | +€41,252 | +78.7% |
| Other amounts payable | 47/48 | €33,369 | €414,522 | +€381,153 | +1,142% |
| Accrued charges and deferred income | 492/3 | €29,329 | €340,193 | +€310,864 | +1,060% |
| Remuneration, social security and pensions | 62 | €497,666 | €973,123 | +€475,457 | +95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,537 | €7,921 | +€2,384 | +43.1% |
| Other operating charges | 640/8 | €441 | €128,379 | +€127,939 | +29,033% |
| Gross operating margin | 9900 | €811,665 | €1,826,192 | +€1.0m | +125% |
| Operating profit (loss) | 9901 | €308,021 | €716,768 | +€408,746 | +133% |
| Financial income | 75/76B | €21,049 | €11,195 | -€9,854 | -46.8% |
| Recurring financial income | 75 | €21,049 | €11,195 | -€9,854 | -46.8% |
| Financial charges | 65/66B | €1,547 | €281 | -€1,266 | -81.8% |
| Recurring financial charges | 65 | €1,547 | €281 | -€1,266 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | €327,524 | €727,682 | +€400,158 | +122% |
| Income taxes | 67/77 | €56,189 | €114,137 | +€57,948 | +103% |
| Profit (loss) for the period | 9904 | €271,335 | €613,545 | +€342,210 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €271,335 | €613,545 | +€342,210 | +126% |
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.