3PLogic: 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.
3PLogic
Largest movements
- Receivables within one year +€16,363
up €16,363 (+68.8%), from €23,777 to €40,140
of which Trade receivables: +€15,863
- Cash -€9,358
down €9,358 (-8.3%), from €113,141 to €103,783
mainly Contributions, distributions and other (-€118,928) and Receivables within one year (-€16,363)
- Tangible fixed assets -€6,683
down €6,683 (-79.5%), from €8,412 to €1,729
of which Furniture and vehicles: -€8,080
- Other debts +€5,475
up €5,475 (+4.6%), from €118,174 to €123,649
- Tax, wage and social debts -€3,668
down €3,668 (-19.7%), from €18,660 to €14,992
of which Taxes: -€3,702
- Depreciation -€2,869
down €2,869 (-24.7%), from €11,617 to €8,748
- Gross operating margin +€2,723
up €2,723 (+1.7%), from €160,190 to €162,913
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 | €159,017 | €160,673 | +€1,655 | +1.0% |
| Fixed assets | 21/28 | €13,032 | €6,349 | -€6,683 | -51.3% |
| Tangible fixed assets | 22/27 | €8,412 | €1,729 | -€6,683 | -79.5% |
| Plant, machinery and equipment | 23 | €333 | €1,729 | +€1,396 | +420% |
| Furniture and vehicles | 24 | €8,080 | - | -€8,080 | |
| Financial fixed assets | 28 | €4,620 | €4,620 | = | 0.0% |
| Current assets | 29/58 | €145,985 | €154,324 | +€8,339 | +5.7% |
| Amounts receivable within one year | 40/41 | €23,777 | €40,140 | +€16,363 | +68.8% |
| Trade receivables | 40 | €23,777 | €39,640 | +€15,863 | +66.7% |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €113,141 | €103,783 | -€9,358 | -8.3% |
| Deferred charges and accrued income | 490/1 | €9,068 | €10,401 | +€1,333 | +14.7% |
| Total equity and liabilities | 10/49 | €159,017 | €160,673 | +€1,655 | +1.0% |
| Equity | 10/15 | €20,493 | €20,493 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,943 | €1,943 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €88 | €88 | = | 0.0% |
| Amounts payable | 17/49 | €138,524 | €140,179 | +€1,655 | +1.2% |
| Amounts payable within one year | 42/48 | €138,336 | €139,999 | +€1,663 | +1.2% |
| Trade debts | 44 | €1,502 | €1,358 | -€144 | -9.6% |
| Suppliers | 440/4 | €1,502 | €1,358 | -€144 | -9.6% |
| Taxes, remuneration and social security | 45 | €18,660 | €14,992 | -€3,668 | -19.7% |
| Taxes | 450/3 | €15,954 | €12,252 | -€3,702 | -23.2% |
| Remuneration and social security | 454/9 | €2,707 | €2,740 | +€33 | +1.2% |
| Other amounts payable | 47/48 | €118,174 | €123,649 | +€5,475 | +4.6% |
| Accrued charges and deferred income | 492/3 | €188 | €180 | -€8 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,617 | €8,748 | -€2,869 | -24.7% |
| Other operating charges | 640/8 | €825 | €658 | -€167 | -20.2% |
| Gross operating margin | 9900 | €160,190 | €162,913 | +€2,723 | +1.7% |
| Operating profit (loss) | 9901 | €147,748 | €153,507 | +€5,758 | +3.9% |
| Financial income | 75/76B | €80 | €4 | -€76 | -95.0% |
| Recurring financial income | 75 | €80 | €4 | -€76 | -95.0% |
| Financial charges | 65/66B | €69 | €67 | -€2 | -3.0% |
| Recurring financial charges | 65 | €69 | €67 | -€2 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €147,759 | €153,443 | +€5,685 | +3.8% |
| Income taxes | 67/77 | €33,343 | €34,515 | +€1,172 | +3.5% |
| Profit (loss) for the period | 9904 | €114,416 | €118,928 | +€4,512 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €114,416 | €118,928 | +€4,512 | +3.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.