3Point: 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.
3Point
Largest movements
- Intangible fixed assets +€158,157
new in 2025: €158,157
- Cash -€109,414
down €109,414 (-45.2%), from €241,885 to €132,470
mainly Other debts (-€230,000) and Investment in fixed assets (net) (-€186,119)
- Receivables within one year +€75,424
up €75,424 (+56.3%), from €133,995 to €209,420
of which Trade receivables: +€76,751
- Deferred charges and accrued income +€52,525
up €52,525 (+591.7%), from €8,878 to €61,402
- Current investments -€47,551
down €47,551 (-31.7%), from €150,000 to €102,449
- Other debts -€230,000
down €230,000 (-100.0%), from €230,000 to €0
- Tax, wage and social debts +€106,550
up €106,550 (+52.1%), from €204,492 to €311,043
of which Taxes: +€53,998
- Short-term financial debts +€82,602
new in 2025: €82,602
- Current portion of long-term debt +€73,816
new in 2025: €73,816
- Debts after one year +€70,151
new in 2025: €70,151
- Staff costs +€398,986
up €398,986 (+58.8%), from €678,854 to €1.1m
- Gross operating margin +€81,552
up €81,552 (+7.6%), from €1.1m to €1.2m
- Taxes -€22,403
down €22,403 (-57.5%), from €38,938 to €16,536
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 | €601,829 | €735,944 | +€134,115 | +22.3% |
| Fixed assets | 21/28 | €67,071 | €230,203 | +€163,131 | +243.2% |
| Intangible fixed assets | 21 | - | €158,157 | +€158,157 | |
| Tangible fixed assets | 22/27 | €47,466 | €51,690 | +€4,224 | +8.9% |
| Furniture and vehicles | 24 | €47,466 | €51,690 | +€4,224 | +8.9% |
| Financial fixed assets | 28 | €19,605 | €20,355 | +€750 | +3.8% |
| Current assets | 29/58 | €534,758 | €505,741 | -€29,016 | -5.4% |
| Amounts receivable within one year | 40/41 | €133,995 | €209,420 | +€75,424 | +56.3% |
| Trade receivables | 40 | €130,880 | €207,631 | +€76,751 | +58.6% |
| Other amounts receivable | 41 | €3,115 | €1,789 | -€1,326 | -42.6% |
| Current investments | 50/53 | €150,000 | €102,449 | -€47,551 | -31.7% |
| Cash at bank and in hand | 54/58 | €241,885 | €132,470 | -€109,414 | -45.2% |
| Deferred charges and accrued income | 490/1 | €8,878 | €61,402 | +€52,525 | +591.7% |
| Total equity and liabilities | 10/49 | €601,829 | €735,944 | +€134,115 | +22.3% |
| Equity | 10/15 | €99,886 | €118,860 | +€18,974 | +19.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €94,886 | €113,860 | +€18,974 | +20.0% |
| Distributable reserves | 133 | €94,886 | €113,860 | +€18,974 | +20.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €501,943 | €617,084 | +€115,141 | +22.9% |
| Amounts payable after more than one year | 17 | - | €70,151 | +€70,151 | |
| Financial debts | 170/4 | - | €70,151 | +€70,151 | |
| Amounts payable within one year | 42/48 | €501,943 | €546,933 | +€44,990 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | - | €73,816 | +€73,816 | |
| Financial debts | 43 | - | €82,602 | +€82,602 | |
| Credit institutions | 430/8 | - | €82,602 | +€82,602 | |
| Trade debts | 44 | €67,450 | €79,472 | +€12,021 | +17.8% |
| Suppliers | 440/4 | €67,450 | €79,472 | +€12,021 | +17.8% |
| Taxes, remuneration and social security | 45 | €204,492 | €311,043 | +€106,550 | +52.1% |
| Taxes | 450/3 | €96,784 | €150,782 | +€53,998 | +55.8% |
| Remuneration and social security | 454/9 | €107,708 | €160,261 | +€52,553 | +48.8% |
| Other amounts payable | 47/48 | €230,000 | €0 | -€230,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €678,854 | €1,077,840 | +€398,986 | +58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,435 | €22,988 | +€9,553 | +71.1% |
| Other operating charges | 640/8 | €1,407 | €4,285 | +€2,878 | +204.6% |
| Non-recurring operating charges | 66A | €1,554 | €0 | -€1,554 | -100.0% |
| Gross operating margin | 9900 | €1,078,086 | €1,159,639 | +€81,552 | +7.6% |
| Operating profit (loss) | 9901 | €382,837 | €54,526 | -€328,311 | -85.8% |
| Financial income | 75/76B | €209 | €4,167 | +€3,958 | +1889.6% |
| Recurring financial income | 75 | €209 | €4,167 | +€3,958 | +1889.6% |
| Financial charges | 65/66B | €19,222 | €23,184 | +€3,962 | +20.6% |
| Recurring financial charges | 65 | €19,222 | €23,184 | +€3,962 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €363,825 | €35,509 | -€328,315 | -90.2% |
| Income taxes | 67/77 | €38,938 | €16,536 | -€22,403 | -57.5% |
| Profit (loss) for the period | 9904 | €324,886 | €18,974 | -€305,912 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €324,886 | €18,974 | -€305,912 | -94.2% |
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 30 September 2026 via checked.be.