3punt14: 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.
3punt14
Largest movements
- Tangible fixed assets +€64,813
up €64,813 (+36.1%), from €179,422 to €244,235
of which Land and buildings: +€60,526
- Cash -€11,780
down €11,780 (-80.1%), from €14,709 to €2,929
mainly Investment in fixed assets (net) (-€76,496) and Other debts (-€13,020)
- Profit (loss) carried forward +€70,855
up €70,855 (+55.6%), from €127,534 to €198,389
- Other debts -€13,020
down €13,020 (-24.5%), from €53,128 to €40,108
- Trade debts -€8,271
down €8,271 (-73.1%), from €11,309 to €3,038
- Depreciation -€13,979
down €13,979 (-54.2%), from €25,775 to €11,796
- Gross operating margin -€4,698
down €4,698 (-3.9%), from €119,250 to €114,552
- Other operating charges +€2,925
up €2,925 (+269%), from €1,086 to €4,011
- Taxes +€1,892
up €1,892 (+11.9%), from €15,915 to €17,807
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 | €199,306 | €251,383 | +€52,077 | +26.1% |
| Fixed assets | 21/28 | €179,987 | €244,687 | +€64,700 | +35.9% |
| Intangible fixed assets | 21 | €565 | €452 | -€113 | -20.0% |
| Tangible fixed assets | 22/27 | €179,422 | €244,235 | +€64,813 | +36.1% |
| Land and buildings | 22 | €168,170 | €228,696 | +€60,526 | +36.0% |
| Furniture and vehicles | 24 | €11,252 | €15,539 | +€4,287 | +38.1% |
| Current assets | 29/58 | €19,319 | €6,696 | -€12,623 | -65.3% |
| Amounts receivable within one year | 40/41 | €4,610 | €3,249 | -€1,361 | -29.5% |
| Trade receivables | 40 | €3,025 | €1,664 | -€1,361 | -45.0% |
| Other amounts receivable | 41 | €1,585 | €1,585 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,709 | €2,929 | -€11,780 | -80.1% |
| Deferred charges and accrued income | 490/1 | - | €518 | +€518 | |
| Total equity and liabilities | 10/49 | €199,306 | €251,383 | +€52,077 | +26.1% |
| Equity | 10/15 | €128,534 | €199,389 | +€70,855 | +55.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,534 | €198,389 | +€70,855 | +55.6% |
| Amounts payable | 17/49 | €70,772 | €51,994 | -€18,778 | -26.5% |
| Amounts payable within one year | 42/48 | €70,772 | €51,994 | -€18,778 | -26.5% |
| Trade debts | 44 | €11,309 | €3,038 | -€8,271 | -73.1% |
| Suppliers | 440/4 | €11,309 | €3,038 | -€8,271 | -73.1% |
| Taxes, remuneration and social security | 45 | €6,335 | €8,848 | +€2,513 | +39.7% |
| Taxes | 450/3 | €6,335 | €8,848 | +€2,513 | +39.7% |
| Other amounts payable | 47/48 | €53,128 | €40,108 | -€13,020 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,775 | €11,796 | -€13,979 | -54.2% |
| Other operating charges | 640/8 | €1,086 | €4,011 | +€2,925 | +269% |
| Gross operating margin | 9900 | €119,250 | €114,552 | -€4,698 | -3.9% |
| Operating profit (loss) | 9901 | €92,389 | €98,745 | +€6,356 | +6.9% |
| Financial income | 75/76B | €12 | €65 | +€53 | +442% |
| Recurring financial income | 75 | €12 | €65 | +€53 | +442% |
| Financial charges | 65/66B | €2,418 | €3,298 | +€880 | +36.4% |
| Recurring financial charges | 65 | €2,418 | €3,298 | +€880 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €89,983 | €95,512 | +€5,529 | +6.1% |
| Income taxes | 67/77 | €15,915 | €17,807 | +€1,892 | +11.9% |
| Profit (loss) for the period | 9904 | €74,068 | €77,705 | +€3,637 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,068 | €77,705 | +€3,637 | +4.9% |
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 16 October 2026 via checked.be.