3R-BIOS: 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.
3R-BIOS
Largest movements
- Cash -€33,726
down €33,726 (-24.5%), from €137,745 to €104,019
mainly Other debts (-€29,798) and Debts after one year (-€10,794)
- Tangible fixed assets -€20,133
down €20,133 (-49.0%), from €41,071 to €20,939
of which Furniture and vehicles: -€18,789
- Receivables within one year +€4,299
up €4,299 (+350.7%), from €1,226 to €5,524
- Other debts -€29,798
down €29,798 (-77.0%), from €38,716 to €8,917
- Debts after one year -€10,794
down €10,794 (-81.9%), from €13,179 to €2,385
- Tax, wage and social debts -€6,506
no longer reported in 2025 (was €6,506)
- Gross operating margin -€16,694
down €16,694 (-42.2%), from €39,602 to €22,908
- Taxes -€4,299
down €4,299 (-74.4%), from €5,774 to €1,476
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 | €180,517 | €132,246 | -€48,271 | -26.7% |
| Fixed assets | 21/28 | €41,071 | €20,939 | -€20,133 | -49.0% |
| Tangible fixed assets | 22/27 | €41,071 | €20,939 | -€20,133 | -49.0% |
| Land and buildings | 22 | €4,022 | €2,924 | -€1,098 | -27.3% |
| Plant, machinery and equipment | 23 | €246 | - | -€246 | |
| Furniture and vehicles | 24 | €36,804 | €18,015 | -€18,789 | -51.1% |
| Current assets | 29/58 | €139,446 | €111,307 | -€28,138 | -20.2% |
| Amounts receivable within one year | 40/41 | €1,226 | €5,524 | +€4,299 | +350.7% |
| Other amounts receivable | 41 | €1,226 | €5,524 | +€4,299 | +350.7% |
| Cash at bank and in hand | 54/58 | €137,745 | €104,019 | -€33,726 | -24.5% |
| Deferred charges and accrued income | 490/1 | €475 | €1,764 | +€1,289 | +271.5% |
| Total equity and liabilities | 10/49 | €180,517 | €132,246 | -€48,271 | -26.7% |
| Equity | 10/15 | €109,885 | €109,253 | -€632 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €101,127 | €101,127 | = | 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% |
| Distributable reserves | 133 | €99,267 | €99,267 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,558 | €1,926 | -€632 | -24.7% |
| Amounts payable | 17/49 | €70,632 | €22,993 | -€47,638 | -67.4% |
| Amounts payable after more than one year | 17 | €13,179 | €2,385 | -€10,794 | -81.9% |
| Financial debts | 170/4 | €13,179 | €2,385 | -€10,794 | -81.9% |
| Amounts payable within one year | 42/48 | €57,453 | €20,608 | -€36,845 | -64.1% |
| Current portion of amounts payable after more than one year | 42 | €11,867 | €10,794 | -€1,073 | -9.0% |
| Trade debts | 44 | €365 | €897 | +€532 | +145.9% |
| Suppliers | 440/4 | €365 | €897 | +€532 | +145.9% |
| Taxes, remuneration and social security | 45 | €6,506 | - | -€6,506 | |
| Taxes | 450/3 | €6,506 | - | -€6,506 | |
| Other amounts payable | 47/48 | €38,716 | €8,917 | -€29,798 | -77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,520 | €20,133 | -€388 | -1.9% |
| Other operating charges | 640/8 | €1,087 | €1,102 | +€16 | +1.5% |
| Gross operating margin | 9900 | €39,602 | €22,908 | -€16,694 | -42.2% |
| Operating profit (loss) | 9901 | €17,995 | €1,673 | -€16,322 | -90.7% |
| Financial charges | 65/66B | €941 | €830 | -€111 | -11.8% |
| Recurring financial charges | 65 | €941 | €830 | -€111 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €17,055 | €843 | -€16,211 | -95.1% |
| Income taxes | 67/77 | €5,774 | €1,476 | -€4,299 | -74.4% |
| Profit (loss) for the period | 9904 | €11,280 | -€632 | -€11,913 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,280 | -€632 | -€11,913 |
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 8 October 2026 via checked.be.