3R, Leboutte & C°: 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.
3R, Leboutte & C°
Largest movements
- Cash -€68,665
down €68,665 (-42.8%), from €160,274 to €91,609
mainly Contributions, distributions and other (-€250,729) and Other debts (-€90,989)
- Tangible fixed assets +€60,036
up €60,036 (+111%), from €53,864 to €113,900
of which Furniture and vehicles: +€54,073
- Other debts -€90,989
down €90,989 (-18.9%), from €480,744 to €389,754
- Accrued charges and deferred income +€40,643
up €40,643 (+27.6%), from €147,380 to €188,023
- Advances received +€19,470
up €19,470 (+50.2%), from €38,806 to €58,276
- Profit (loss) carried forward +€17,778
up €17,778 (+10.1%), from €176,638 to €194,416
- Tax, wage and social debts +€15,322
up €15,322 (+8.8%), from €174,626 to €189,948
of which Remuneration and social security: +€19,492
- Gross operating margin +€107,739
up €107,739 (+17.6%), from €612,142 to €719,881
- Staff costs +€59,017
up €59,017 (+21.9%), from €270,022 to €329,038
- Write-downs +€22,243
up €22,243, from -€20,830 to €1,413
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 | €1,099,671 | €1,096,370 | -€3,301 | -0.3% |
| Fixed assets | 21/28 | €66,694 | €122,530 | +€55,836 | +83.7% |
| Tangible fixed assets | 22/27 | €53,864 | €113,900 | +€60,036 | +111% |
| Furniture and vehicles | 24 | €50,778 | €104,851 | +€54,073 | +106% |
| Other tangible fixed assets | 26 | €3,085 | €9,049 | +€5,963 | +193% |
| Financial fixed assets | 28 | €12,830 | €8,630 | -€4,200 | -32.7% |
| Current assets | 29/58 | €1,032,977 | €973,840 | -€59,138 | -5.7% |
| Amounts receivable within one year | 40/41 | €854,335 | €859,753 | +€5,418 | +0.6% |
| Trade receivables | 40 | €852,565 | €838,361 | -€14,204 | -1.7% |
| Other amounts receivable | 41 | €1,770 | €21,393 | +€19,622 | +1,108% |
| Cash at bank and in hand | 54/58 | €160,274 | €91,609 | -€68,665 | -42.8% |
| Deferred charges and accrued income | 490/1 | €18,368 | €22,477 | +€4,109 | +22.4% |
| Total equity and liabilities | 10/49 | €1,099,671 | €1,096,370 | -€3,301 | -0.3% |
| Equity | 10/15 | €239,388 | €257,166 | +€17,778 | +7.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €22,750 | €22,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,638 | €194,416 | +€17,778 | +10.1% |
| Amounts payable | 17/49 | €860,283 | €839,204 | -€21,079 | -2.5% |
| Amounts payable within one year | 42/48 | €712,903 | €651,181 | -€61,722 | -8.7% |
| Trade debts | 44 | €18,728 | €13,204 | -€5,524 | -29.5% |
| Suppliers | 440/4 | €18,728 | €13,204 | -€5,524 | -29.5% |
| Advances received on contracts in progress | 46 | €38,806 | €58,276 | +€19,470 | +50.2% |
| Taxes, remuneration and social security | 45 | €174,626 | €189,948 | +€15,322 | +8.8% |
| Taxes | 450/3 | €145,806 | €141,636 | -€4,170 | -2.9% |
| Remuneration and social security | 454/9 | €28,820 | €48,312 | +€19,492 | +67.6% |
| Other amounts payable | 47/48 | €480,744 | €389,754 | -€90,989 | -18.9% |
| Accrued charges and deferred income | 492/3 | €147,380 | €188,023 | +€40,643 | +27.6% |
| Remuneration, social security and pensions | 62 | €270,022 | €329,038 | +€59,017 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,003 | €19,133 | +€7,131 | +59.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€20,830 | €1,413 | +€22,243 | |
| Other operating charges | 640/8 | €6,311 | €6,386 | +€75 | +1.2% |
| Gross operating margin | 9900 | €612,142 | €719,881 | +€107,739 | +17.6% |
| Operating profit (loss) | 9901 | €344,637 | €363,910 | +€19,273 | +5.6% |
| Financial income | 75/76B | €74 | €402 | +€328 | +445% |
| Recurring financial income | 75 | €74 | €402 | +€328 | +445% |
| Financial charges | 65/66B | €959 | €603 | -€356 | -37.1% |
| Recurring financial charges | 65 | €959 | €603 | -€356 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €343,751 | €363,709 | +€19,957 | +5.8% |
| Income taxes | 67/77 | €88,176 | €95,201 | +€7,025 | +8.0% |
| Profit (loss) for the period | 9904 | €255,575 | €268,507 | +€12,932 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €255,575 | €268,507 | +€12,932 | +5.1% |
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 31 October 2026 via checked.be.