3OT: 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.
3OT
Largest movements
- Financial fixed assets +€50,000
new in 2025: €50,000
- Cash -€36,922
down €36,922 (-20.3%), from €181,799 to €144,877
mainly Investment in fixed assets (net) (-€59,948)
- Receivables within one year -€5,130
down €5,130 (-3.7%), from €137,101 to €131,971
of which Other amounts receivable: -€26,078
- Reserves +€9,470
up €9,470 (+172.8%), from €5,480 to €14,951
of which Distributable reserves: +€8,997
- Gross operating margin +€5,377
up €5,377 (+38.3%), from €14,033 to €19,410
- Taxes +€1,080
up €1,080 (+89.6%), from €1,205 to €2,286
- Other operating charges -€452
down €452 (-47.1%), from €959 to €507
- Depreciation +€422
up €422 (+6.8%), from €6,194 to €6,616
- Financial charges +€293
up €293 (+121.6%), from €241 to €533
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 | €325,095 | €336,375 | +€11,280 | +3.5% |
| Fixed assets | 21/28 | €6,195 | €59,527 | +€53,332 | +860.9% |
| Tangible fixed assets | 22/27 | €6,195 | €9,527 | +€3,332 | +53.8% |
| Furniture and vehicles | 24 | €6,195 | €9,527 | +€3,332 | +53.8% |
| Financial fixed assets | 28 | - | €50,000 | +€50,000 | |
| Current assets | 29/58 | €318,900 | €276,848 | -€42,052 | -13.2% |
| Amounts receivable within one year | 40/41 | €137,101 | €131,971 | -€5,130 | -3.7% |
| Trade receivables | 40 | €92,123 | €113,071 | +€20,947 | +22.7% |
| Other amounts receivable | 41 | €44,978 | €18,900 | -€26,078 | -58.0% |
| Cash at bank and in hand | 54/58 | €181,799 | €144,877 | -€36,922 | -20.3% |
| Total equity and liabilities | 10/49 | €325,095 | €336,375 | +€11,280 | +3.5% |
| Equity | 10/15 | €80,480 | €89,951 | +€9,470 | +11.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €5,480 | €14,951 | +€9,470 | +172.8% |
| Non-distributable reserves | 130/1 | €274 | €748 | +€474 | +172.8% |
| Legal reserve | 130 | €274 | €748 | +€474 | +172.8% |
| Distributable reserves | 133 | €5,206 | €14,203 | +€8,997 | +172.8% |
| Amounts payable | 17/49 | €244,615 | €246,425 | +€1,809 | +0.7% |
| Amounts payable within one year | 42/48 | €244,615 | €246,425 | +€1,809 | +0.7% |
| Trade debts | 44 | €237,514 | €238,243 | +€729 | +0.3% |
| Suppliers | 440/4 | €237,514 | €238,243 | +€729 | +0.3% |
| Taxes, remuneration and social security | 45 | €7,066 | €8,146 | +€1,080 | +15.3% |
| Taxes | 450/3 | €7,066 | €8,146 | +€1,080 | +15.3% |
| Other amounts payable | 47/48 | €36 | €36 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,194 | €6,616 | +€422 | +6.8% |
| Other operating charges | 640/8 | €959 | €507 | -€452 | -47.1% |
| Gross operating margin | 9900 | €14,033 | €19,410 | +€5,377 | +38.3% |
| Operating profit (loss) | 9901 | €6,880 | €12,287 | +€5,406 | +78.6% |
| Financial income | 75/76B | €46 | €3 | -€43 | -94.0% |
| Recurring financial income | 75 | €46 | €3 | -€43 | -94.0% |
| Financial charges | 65/66B | €241 | €533 | +€293 | +121.6% |
| Recurring financial charges | 65 | €241 | €533 | +€293 | +121.6% |
| Profit (loss) for the period before taxes | 9903 | €6,685 | €11,756 | +€5,071 | +75.8% |
| Income taxes | 67/77 | €1,205 | €2,286 | +€1,080 | +89.6% |
| Profit (loss) for the period | 9904 | €5,480 | €9,470 | +€3,990 | +72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,480 | €9,470 | +€3,990 | +72.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.