3PMS: 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.
3PMS
Largest movements
- Tangible fixed assets +€74,628
up €74,628 (+114.1%), from €65,409 to €140,037
of which Plant, machinery and equipment: +€63,144
- Receivables within one year -€10,385
down €10,385 (-98.4%), from €10,557 to €173
of which Trade receivables: -€7,250
- Cash +€5,756
up €5,756 (+193.7%), from €2,971 to €8,727
mainly Other debts (+€43,198) and Debts after one year (+€25,000)
- Other debts +€43,198
up €43,198 (+61.7%), from €70,029 to €113,228
- Debts after one year +€25,000
up €25,000 (+100.0%), from €25,000 to €50,000
- Trade debts +€6,614
up €6,614 (+83.5%), from €7,921 to €14,535
- Profit (loss) carried forward -€4,642
down €4,642 (-8.5%), from -€54,722 to -€59,364
- Depreciation +€8,335
up €8,335 (+51.7%), from €16,120 to €24,455
- Other operating charges +€381
up €381 (+15.8%), from €2,413 to €2,794
- Financial income +€297
up €297 (+3410.6%), from €9 to €306
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 | €80,500 | €151,302 | +€70,802 | +88.0% |
| Fixed assets | 21/28 | €65,909 | €140,537 | +€74,628 | +113.2% |
| Tangible fixed assets | 22/27 | €65,409 | €140,037 | +€74,628 | +114.1% |
| Plant, machinery and equipment | 23 | €12,736 | €75,880 | +€63,144 | +495.8% |
| Furniture and vehicles | 24 | €52,673 | €64,157 | +€11,484 | +21.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €14,591 | €10,765 | -€3,827 | -26.2% |
| Amounts receivable within one year | 40/41 | €10,557 | €173 | -€10,385 | -98.4% |
| Trade receivables | 40 | €7,423 | €173 | -€7,250 | -97.7% |
| Other amounts receivable | 41 | €3,134 | - | -€3,134 | |
| Cash at bank and in hand | 54/58 | €2,971 | €8,727 | +€5,756 | +193.7% |
| Deferred charges and accrued income | 490/1 | €1,063 | €1,865 | +€802 | +75.5% |
| Total equity and liabilities | 10/49 | €80,500 | €151,302 | +€70,802 | +88.0% |
| Equity | 10/15 | -€23,405 | -€28,047 | -€4,642 | -19.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,317 | €30,317 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €30,217 | €30,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,722 | -€59,364 | -€4,642 | -8.5% |
| Amounts payable | 17/49 | €103,905 | €179,349 | +€75,443 | +72.6% |
| Amounts payable after more than one year | 17 | €25,000 | €50,000 | +€25,000 | +100.0% |
| Financial debts | 170/4 | €25,000 | €50,000 | +€25,000 | +100.0% |
| Amounts payable within one year | 42/48 | €78,905 | €129,349 | +€50,443 | +63.9% |
| Trade debts | 44 | €7,921 | €14,535 | +€6,614 | +83.5% |
| Suppliers | 440/4 | €7,921 | €14,535 | +€6,614 | +83.5% |
| Taxes, remuneration and social security | 45 | €956 | €1,586 | +€631 | +66.0% |
| Taxes | 450/3 | €705 | €1,586 | +€881 | +124.9% |
| Remuneration and social security | 454/9 | €250 | - | -€250 | |
| Other amounts payable | 47/48 | €70,029 | €113,228 | +€43,198 | +61.7% |
| Remuneration, social security and pensions | 62 | €233 | €307 | +€74 | +31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,120 | €24,455 | +€8,335 | +51.7% |
| Other operating charges | 640/8 | €2,413 | €2,794 | +€381 | +15.8% |
| Gross operating margin | 9900 | €23,025 | €22,964 | -€62 | -0.3% |
| Operating profit (loss) | 9901 | €4,259 | -€4,593 | -€8,852 | |
| Financial income | 75/76B | €9 | €306 | +€297 | +3410.6% |
| Recurring financial income | 75 | €9 | €306 | +€297 | +3410.6% |
| Financial charges | 65/66B | €100 | €104 | +€4 | +4.3% |
| Recurring financial charges | 65 | €100 | €104 | +€4 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €4,168 | -€4,391 | -€8,559 | |
| Income taxes | 67/77 | €297 | €251 | -€46 | -15.6% |
| Profit (loss) for the period | 9904 | €3,871 | -€4,642 | -€8,512 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,871 | -€4,642 | -€8,512 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.