3PK: 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.
3PK
Largest movements
- Receivables within one year +€75,089
up €75,089 (+396.0%), from €18,964 to €94,053
of which Other amounts receivable: +€78,126
- Cash -€27,060
down €27,060 (-30.7%), from €88,269 to €61,209
mainly Receivables within one year (-€75,089) and Investment in fixed assets (net) (-€4,019)
- Tangible fixed assets -€8,099
down €8,099 (-57.7%), from €14,028 to €5,929
of which Leasing and similar rights: -€12,355
- Reserves +€36,571
up €36,571 (+35.3%), from €103,526 to €140,097
- Tax, wage and social debts +€5,466
up €5,466 (+65.2%), from €8,388 to €13,854
of which Taxes: +€4,746
- Current portion of long-term debt -€2,336
no longer reported in 2025 (was €2,336)
- Gross operating margin +€21,926
up €21,926 (+45.6%), from €48,069 to €69,995
- Taxes +€6,000
up €6,000 (+58.7%), from €10,216 to €16,216
- Other operating charges +€1,206
up €1,206 (+47.2%), from €2,558 to €3,764
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 | €121,261 | €161,190 | +€39,930 | +32.9% |
| Fixed assets | 21/28 | €14,028 | €5,929 | -€8,099 | -57.7% |
| Tangible fixed assets | 22/27 | €14,028 | €5,929 | -€8,099 | -57.7% |
| Plant, machinery and equipment | 23 | €1,550 | €3,967 | +€2,417 | +155.9% |
| Furniture and vehicles | 24 | - | €1,940 | +€1,940 | |
| Leasing and similar rights | 25 | €12,355 | - | -€12,355 | |
| Other tangible fixed assets | 26 | €123 | €22 | -€101 | -82.2% |
| Current assets | 29/58 | €107,233 | €155,262 | +€48,029 | +44.8% |
| Amounts receivable within one year | 40/41 | €18,964 | €94,053 | +€75,089 | +396.0% |
| Trade receivables | 40 | €18,150 | €15,113 | -€3,037 | -16.7% |
| Other amounts receivable | 41 | €814 | €78,940 | +€78,126 | +9598.2% |
| Cash at bank and in hand | 54/58 | €88,269 | €61,209 | -€27,060 | -30.7% |
| Total equity and liabilities | 10/49 | €121,261 | €161,190 | +€39,930 | +32.9% |
| Equity | 10/15 | €105,526 | €142,097 | +€36,571 | +34.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €103,526 | €140,097 | +€36,571 | +35.3% |
| Distributable reserves | 133 | €103,526 | €140,097 | +€36,571 | +35.3% |
| Amounts payable | 17/49 | €15,735 | €19,094 | +€3,359 | +21.3% |
| Amounts payable within one year | 42/48 | €15,735 | €19,094 | +€3,359 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €2,336 | - | -€2,336 | |
| Trade debts | 44 | €558 | €618 | +€60 | +10.7% |
| Suppliers | 440/4 | €558 | €618 | +€60 | +10.7% |
| Taxes, remuneration and social security | 45 | €8,388 | €13,854 | +€5,466 | +65.2% |
| Taxes | 450/3 | €2,814 | €7,560 | +€4,746 | +168.7% |
| Remuneration and social security | 454/9 | €5,574 | €6,294 | +€720 | +12.9% |
| Other amounts payable | 47/48 | €4,453 | €4,622 | +€169 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,350 | €12,119 | -€231 | -1.9% |
| Other operating charges | 640/8 | €2,558 | €3,764 | +€1,206 | +47.2% |
| Gross operating margin | 9900 | €48,069 | €69,995 | +€21,926 | +45.6% |
| Operating profit (loss) | 9901 | €33,161 | €54,112 | +€20,951 | +63.2% |
| Financial income | 75/76B | €102 | €520 | +€417 | +408.9% |
| Recurring financial income | 75 | €102 | €520 | +€417 | +408.9% |
| Financial charges | 65/66B | €220 | €179 | -€40 | -18.4% |
| Recurring financial charges | 65 | €220 | €179 | -€40 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €33,044 | €54,453 | +€21,409 | +64.8% |
| Income taxes | 67/77 | €10,216 | €16,216 | +€6,000 | +58.7% |
| Profit (loss) for the period | 9904 | €22,828 | €38,237 | +€15,409 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,828 | €38,237 | +€15,409 | +67.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.