3PEN1D: 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.
3PEN1D
Largest movements
- Receivables within one year +€33,383
up €33,383 (+10,057%), from €332 to €33,715
of which Other amounts receivable: +€33,715
- Cash +€7,468
up €7,468 (+45.7%), from €16,336 to €23,804
mainly Net result for the year (+€49,601) and Trade debts (+€11,110)
- Reserves +€49,601
up €49,601 (+2,338%), from €2,121 to €51,723
- Debts after one year -€17,151
down €17,151 (-6.2%), from €277,043 to €259,891
- Other debts -€12,899
no longer reported in 2025 (was €12,899)
- Trade debts +€11,110
new in 2025: €11,110
- Tax, wage and social debts +€9,191
up €9,191 (+167%), from €5,507 to €14,699
- Gross operating margin +€72,151
up €72,151 (+1,210%), from €5,961 to €78,111
- Taxes +€13,925
up €13,925 (+1,799%), from €774 to €14,699
- Financial charges +€10,509
up €10,509 (+454%), from €2,313 to €12,822
- Other operating charges +€1,197
up €1,197 (+159%), from €752 to €1,949
- Financial income +€960
new in 2025: €960
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 | €317,052 | €357,574 | +€40,522 | +12.8% |
| Fixed assets | 21/28 | €297,106 | €297,106 | = | 0.0% |
| Financial fixed assets | 28 | €297,106 | €297,106 | = | 0.0% |
| Current assets | 29/58 | €19,945 | €60,467 | +€40,522 | +203% |
| Amounts receivable within one year | 40/41 | €332 | €33,715 | +€33,383 | +10,057% |
| Trade receivables | 40 | €332 | - | -€332 | |
| Other amounts receivable | 41 | - | €33,715 | +€33,715 | |
| Cash at bank and in hand | 54/58 | €16,336 | €23,804 | +€7,468 | +45.7% |
| Deferred charges and accrued income | 490/1 | €3,277 | €2,948 | -€329 | -10.0% |
| Total equity and liabilities | 10/49 | €317,052 | €357,574 | +€40,522 | +12.8% |
| Equity | 10/15 | €5,121 | €54,723 | +€49,601 | +969% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,121 | €51,723 | +€49,601 | +2,338% |
| Distributable reserves | 133 | €2,121 | €51,723 | +€49,601 | +2,338% |
| Amounts payable | 17/49 | €311,930 | €302,851 | -€9,079 | -2.9% |
| Amounts payable after more than one year | 17 | €277,043 | €259,891 | -€17,151 | -6.2% |
| Financial debts | 170/4 | €277,043 | €259,891 | -€17,151 | -6.2% |
| Amounts payable within one year | 42/48 | €34,888 | €42,960 | +€8,072 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €16,481 | €17,151 | +€670 | +4.1% |
| Trade debts | 44 | - | €11,110 | +€11,110 | |
| Suppliers | 440/4 | - | €11,110 | +€11,110 | |
| Taxes, remuneration and social security | 45 | €5,507 | €14,699 | +€9,191 | +167% |
| Taxes | 450/3 | €5,507 | €14,699 | +€9,191 | +167% |
| Other amounts payable | 47/48 | €12,899 | - | -€12,899 | |
| Other operating charges | 640/8 | €752 | €1,949 | +€1,197 | +159% |
| Gross operating margin | 9900 | €5,961 | €78,111 | +€72,151 | +1,210% |
| Operating profit (loss) | 9901 | €5,208 | €76,162 | +€70,954 | +1,362% |
| Financial income | 75/76B | - | €960 | +€960 | |
| Recurring financial income | 75 | - | €960 | +€960 | |
| Financial charges | 65/66B | €2,313 | €12,822 | +€10,509 | +454% |
| Recurring financial charges | 65 | €2,313 | €12,822 | +€10,509 | +454% |
| Profit (loss) for the period before taxes | 9903 | €2,895 | €64,300 | +€61,405 | +2,121% |
| Income taxes | 67/77 | €774 | €14,699 | +€13,925 | +1,799% |
| Profit (loss) for the period | 9904 | €2,121 | €49,601 | +€47,480 | +2,238% |
| Profit (loss) for the period to be appropriated | 9905 | €2,121 | €49,601 | +€47,480 | +2,238% |
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 22 October 2026 via checked.be.