3POS: 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.
3POS
Largest movements
- Tangible fixed assets +€50,926
up €50,926 (+2184.7%), from €2,331 to €53,257
- Receivables within one year +€36,285
up €36,285 (+180.8%), from €20,071 to €56,356
of which Other amounts receivable: +€34,591
- Cash +€27,971
up €27,971 (+1133.5%), from €2,468 to €30,438
mainly Net result for the year (+€80,692) and Debts after one year (+€20,306)
- Reserves +€80,692
up €80,692 (+1244.4%), from €6,484 to €87,176
of which Distributable reserves: +€80,692
- Debts after one year +€20,306
new in 2025: €20,306
- Current portion of long-term debt +€9,694
new in 2025: €9,694
- Tax, wage and social debts +€7,390
up €7,390 (+105.9%), from €6,976 to €14,366
- Gross operating margin +€109,582
up €109,582 (+1460.7%), from €7,502 to €117,084
- Taxes +€32,356
up €32,356 (+1589.1%), from €2,036 to €34,393
- Depreciation +€1,519
up €1,519 (+1032.5%), from €147 to €1,666
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 | €30,240 | €146,410 | +€116,171 | +384.2% |
| Fixed assets | 21/28 | €7,701 | €58,627 | +€50,926 | +661.3% |
| Tangible fixed assets | 22/27 | €2,331 | €53,257 | +€50,926 | +2184.7% |
| Furniture and vehicles | 24 | €2,331 | €53,257 | +€50,926 | +2184.7% |
| Financial fixed assets | 28 | €5,370 | €5,370 | = | 0.0% |
| Current assets | 29/58 | €22,539 | €87,783 | +€65,245 | +289.5% |
| Amounts receivable within one year | 40/41 | €20,071 | €56,356 | +€36,285 | +180.8% |
| Trade receivables | 40 | €18,150 | €19,844 | +€1,694 | +9.3% |
| Other amounts receivable | 41 | €1,921 | €36,512 | +€34,591 | +1800.7% |
| Cash at bank and in hand | 54/58 | €2,468 | €30,438 | +€27,971 | +1133.5% |
| Deferred charges and accrued income | 490/1 | - | €989 | +€989 | |
| Total equity and liabilities | 10/49 | €30,240 | €146,410 | +€116,171 | +384.2% |
| Equity | 10/15 | €19,922 | €100,614 | +€80,692 | +405.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,484 | €87,176 | +€80,692 | +1244.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,484 | €87,176 | +€80,692 | +1244.4% |
| Profit (loss) carried forward | 14 | €7,238 | €7,238 | = | 0.0% |
| Amounts payable | 17/49 | €10,317 | €45,796 | +€35,479 | +343.9% |
| Amounts payable after more than one year | 17 | - | €20,306 | +€20,306 | |
| Financial debts | 170/4 | - | €20,306 | +€20,306 | |
| Amounts payable within one year | 42/48 | €10,317 | €25,490 | +€15,173 | +147.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,694 | +€9,694 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,841 | €1,430 | -€1,411 | -49.7% |
| Suppliers | 440/4 | €2,841 | €1,430 | -€1,411 | -49.7% |
| Taxes, remuneration and social security | 45 | €6,976 | €14,366 | +€7,390 | +105.9% |
| Taxes | 450/3 | €6,976 | €14,366 | +€7,390 | +105.9% |
| Other amounts payable | 47/48 | €500 | €0 | -€500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147 | €1,666 | +€1,519 | +1032.5% |
| Other operating charges | 640/8 | €150 | €0 | -€150 | -100.0% |
| Gross operating margin | 9900 | €7,502 | €117,084 | +€109,582 | +1460.7% |
| Operating profit (loss) | 9901 | €7,205 | €115,418 | +€108,213 | +1501.9% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100.0% |
| Financial charges | 65/66B | €46 | €333 | +€287 | +621.2% |
| Recurring financial charges | 65 | €46 | €333 | +€287 | +621.2% |
| Profit (loss) for the period before taxes | 9903 | €7,161 | €115,085 | +€107,924 | +1507.2% |
| Income taxes | 67/77 | €2,036 | €34,393 | +€32,356 | +1589.1% |
| Profit (loss) for the period | 9904 | €5,124 | €80,692 | +€75,567 | +1474.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,124 | €80,692 | +€75,567 | +1474.6% |
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.