3Pom: 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.
3Pom
Largest movements
- Cash +€26,039
up €26,039 (+19.8%), from €131,743 to €157,782
mainly Other debts (+€144,259) and Net result for the year (+€26,328)
- Receivables within one year -€5,604
down €5,604 (-12.9%), from €43,487 to €37,883
of which Trade receivables: -€21,299
- Other debts +€144,259
up €144,259 (+583%), from €24,734 to €168,993
- Profit (loss) carried forward -€114,672
down €114,672 (-98.1%), from €116,903 to €2,231
- Tax, wage and social debts -€8,999
down €8,999 (-72.1%), from €12,488 to €3,488
of which Taxes: -€8,999
- Trade debts -€2,306
down €2,306 (-20.8%), from €11,064 to €8,757
- Gross operating margin -€186,603
down €186,603 (-81.1%), from €229,954 to €43,350
- Taxes -€29,098
down €29,098 (-75.8%), from €38,402 to €9,305
- Financial charges -€7,936
down €7,936 (-61.6%), from €12,882 to €4,946
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 | €185,648 | €203,930 | +€18,282 | +9.8% |
| Fixed assets | 21/28 | €8,763 | €6,742 | -€2,021 | -23.1% |
| Tangible fixed assets | 22/27 | €8,763 | €6,742 | -€2,021 | -23.1% |
| Plant, machinery and equipment | 23 | €1,374 | €1,058 | -€316 | -23.0% |
| Furniture and vehicles | 24 | €7,389 | €5,684 | -€1,705 | -23.1% |
| Current assets | 29/58 | €176,885 | €197,187 | +€20,303 | +11.5% |
| Amounts receivable within one year | 40/41 | €43,487 | €37,883 | -€5,604 | -12.9% |
| Trade receivables | 40 | €41,264 | €19,965 | -€21,299 | -51.6% |
| Other amounts receivable | 41 | €2,223 | €17,918 | +€15,695 | +706% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €131,743 | €157,782 | +€26,039 | +19.8% |
| Deferred charges and accrued income | 490/1 | €1,655 | €1,523 | -€132 | -8.0% |
| Total equity and liabilities | 10/49 | €185,648 | €203,930 | +€18,282 | +9.8% |
| Equity | 10/15 | €137,363 | €22,691 | -€114,672 | -83.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,903 | €2,231 | -€114,672 | -98.1% |
| Amounts payable | 17/49 | €48,285 | €181,239 | +€132,954 | +275% |
| Amounts payable within one year | 42/48 | €48,285 | €181,239 | +€132,954 | +275% |
| Trade debts | 44 | €11,064 | €8,757 | -€2,306 | -20.8% |
| Suppliers | 440/4 | €11,064 | €8,757 | -€2,306 | -20.8% |
| Taxes, remuneration and social security | 45 | €12,488 | €3,488 | -€8,999 | -72.1% |
| Taxes | 450/3 | €12,488 | €3,488 | -€8,999 | -72.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,734 | €168,993 | +€144,259 | +583% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,534 | €2,021 | +€487 | +31.7% |
| Other operating charges | 640/8 | €799 | €1,315 | +€516 | +64.6% |
| Gross operating margin | 9900 | €229,954 | €43,350 | -€186,603 | -81.1% |
| Operating profit (loss) | 9901 | €227,620 | €40,014 | -€187,607 | -82.4% |
| Financial income | 75/76B | €388 | €565 | +€177 | +45.8% |
| Recurring financial income | 75 | €388 | €565 | +€177 | +45.8% |
| Financial charges | 65/66B | €12,882 | €4,946 | -€7,936 | -61.6% |
| Recurring financial charges | 65 | €12,882 | €4,946 | -€7,936 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €215,126 | €35,633 | -€179,493 | -83.4% |
| Income taxes | 67/77 | €38,402 | €9,305 | -€29,098 | -75.8% |
| Profit (loss) for the period | 9904 | €176,723 | €26,328 | -€150,395 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €176,723 | €26,328 | -€150,395 | -85.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.