3PUCKS: 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.
3PUCKS
Largest movements
- Tangible fixed assets +€8,549
up €8,549 (+1693.4%), from €505 to €9,054
of which Other tangible fixed assets: +€9,054
- Cash -€7,736
down €7,736 (-7.9%), from €97,873 to €90,137
mainly Contributions, distributions and other (-€65,709) and Investment in fixed assets (net) (-€10,574)
- Receivables within one year +€6,314
up €6,314 (+35.8%), from €17,652 to €23,966
of which Other amounts receivable: +€3,198
- Other debts +€13,793
up €13,793 (+19.3%), from €71,358 to €85,152
- Tax, wage and social debts -€6,459
down €6,459 (-28.4%), from €22,715 to €16,255
- Gross operating margin +€4,158
up €4,158 (+5.1%), from €81,923 to €86,081
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 | €118,788 | €125,613 | +€6,825 | +5.7% |
| Fixed assets | 21/28 | €3,264 | €11,510 | +€8,247 | +252.7% |
| Intangible fixed assets | 21 | €2,759 | €2,457 | -€302 | -11.0% |
| Tangible fixed assets | 22/27 | €505 | €9,054 | +€8,549 | +1693.4% |
| Furniture and vehicles | 24 | €505 | - | -€505 | |
| Other tangible fixed assets | 26 | - | €9,054 | +€9,054 | |
| Current assets | 29/58 | €115,524 | €114,102 | -€1,422 | -1.2% |
| Amounts receivable within one year | 40/41 | €17,652 | €23,966 | +€6,314 | +35.8% |
| Trade receivables | 40 | €17,652 | €20,768 | +€3,116 | +17.7% |
| Other amounts receivable | 41 | - | €3,198 | +€3,198 | |
| Cash at bank and in hand | 54/58 | €97,873 | €90,137 | -€7,736 | -7.9% |
| Total equity and liabilities | 10/49 | €118,788 | €125,613 | +€6,825 | +5.7% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €98,328 | €105,153 | +€6,825 | +6.9% |
| Amounts payable within one year | 42/48 | €98,328 | €105,153 | +€6,825 | +6.9% |
| Trade debts | 44 | €4,255 | €3,746 | -€509 | -12.0% |
| Suppliers | 440/4 | €4,255 | €3,746 | -€509 | -12.0% |
| Taxes, remuneration and social security | 45 | €22,715 | €16,255 | -€6,459 | -28.4% |
| Taxes | 450/3 | €22,715 | €16,255 | -€6,459 | -28.4% |
| Other amounts payable | 47/48 | €71,358 | €85,152 | +€13,793 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,260 | €2,327 | +€67 | +3.0% |
| Other operating charges | 640/8 | €564 | €957 | +€393 | +69.7% |
| Gross operating margin | 9900 | €81,923 | €86,081 | +€4,158 | +5.1% |
| Operating profit (loss) | 9901 | €79,099 | €82,796 | +€3,697 | +4.7% |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Financial charges | 65/66B | €147 | €346 | +€199 | +135.2% |
| Recurring financial charges | 65 | €147 | €346 | +€199 | +135.2% |
| Profit (loss) for the period before taxes | 9903 | €78,952 | €82,512 | +€3,560 | +4.5% |
| Income taxes | 67/77 | €16,745 | €16,802 | +€57 | +0.3% |
| Profit (loss) for the period | 9904 | €62,207 | €65,709 | +€3,503 | +5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,207 | €65,709 | +€3,503 | +5.6% |
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 7 October 2026 via checked.be.