3OPS Holding: 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 Holding
Largest movements
- Financial fixed assets -€31,562
down €31,562 (-52.6%), from €60,000 to €28,438
- Cash +€26,958
up €26,958 (+110.7%), from €24,345 to €51,303
mainly Investment in fixed assets (net) (+€31,562) and Receivables within one year (+€1,858)
- Receivables within one year -€1,858
down €1,858 (-74.3%), from €2,502 to €644
of which Trade receivables: -€1,445
- Deferred charges and accrued income -€1,443
down €1,443 (-86.1%), from €1,676 to €233
- Profit (loss) carried forward -€7,323
down €7,323 (-38.6%), from -€18,970 to -€26,293
- Trade debts -€932
down €932 (-100.0%), from €932 to €0
- Financial charges +€3,062
up €3,062 (+7713.5%), from €40 to €3,102
of which Financial charges: +€3,062
- Taxes -€1,764
down €1,764 (-100.0%), from €1,764 to €0
- Gross operating margin +€1,453
up €1,453 (+29.2%), from -€4,981 to -€3,529
- Financial income -€900
down €900 (-100.0%), from €900 to €0
- Other operating charges -€534
down €534 (-64.5%), from €828 to €294
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 | €92,011 | €83,707 | -€8,303 | -9.0% |
| Fixed assets | 21/28 | €63,488 | €31,528 | -€31,960 | -50.3% |
| Tangible fixed assets | 22/27 | €3,488 | €3,090 | -€398 | -11.4% |
| Plant, machinery and equipment | 23 | €3,488 | €3,090 | -€398 | -11.4% |
| Financial fixed assets | 28 | €60,000 | €28,438 | -€31,562 | -52.6% |
| Current assets | 29/58 | €28,523 | €52,180 | +€23,657 | +82.9% |
| Amounts receivable within one year | 40/41 | €2,502 | €644 | -€1,858 | -74.3% |
| Trade receivables | 40 | €1,793 | €348 | -€1,445 | -80.6% |
| Other amounts receivable | 41 | €709 | €296 | -€413 | -58.2% |
| Cash at bank and in hand | 54/58 | €24,345 | €51,303 | +€26,958 | +110.7% |
| Deferred charges and accrued income | 490/1 | €1,676 | €233 | -€1,443 | -86.1% |
| Total equity and liabilities | 10/49 | €92,011 | €83,707 | -€8,303 | -9.0% |
| Equity | 10/15 | €91,030 | €83,707 | -€7,323 | -8.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,970 | -€26,293 | -€7,323 | -38.6% |
| Amounts payable | 17/49 | €981 | €0 | -€981 | -100.0% |
| Amounts payable within one year | 42/48 | €981 | €0 | -€981 | -100.0% |
| Trade debts | 44 | €932 | €0 | -€932 | -100.0% |
| Suppliers | 440/4 | €932 | €0 | -€932 | -100.0% |
| Taxes, remuneration and social security | 45 | €49 | €0 | -€49 | -100.0% |
| Taxes | 450/3 | €49 | €0 | -€49 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €465 | €398 | -€67 | -14.5% |
| Other operating charges | 640/8 | €828 | €294 | -€534 | -64.5% |
| Gross operating margin | 9900 | -€4,981 | -€3,529 | +€1,453 | +29.2% |
| Operating profit (loss) | 9901 | -€6,274 | -€4,221 | +€2,054 | +32.7% |
| Financial income | 75/76B | €900 | €0 | -€900 | -100.0% |
| Recurring financial income | 75 | €900 | €0 | -€900 | -100.0% |
| Financial charges | 65/66B | €40 | €3,102 | +€3,062 | +7713.5% |
| Recurring financial charges | 65 | €40 | €3,102 | +€3,062 | +7713.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€5,414 | -€7,323 | -€1,908 | -35.2% |
| Income taxes | 67/77 | €1,764 | €0 | -€1,764 | -100.0% |
| Profit (loss) for the period | 9904 | -€7,178 | -€7,323 | -€145 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,178 | -€7,323 | -€145 | -2.0% |
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 10 October 2026 via checked.be.