3RC: 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.
3RC
Largest movements
- Cash +€32,743
up €32,743 (+58.1%), from €56,325 to €89,068
mainly Other debts (+€87,292) and Receivables within one year (+€29,791)
- Receivables within one year -€29,791
down €29,791 (-95.4%), from €31,218 to €1,427
of which Trade receivables: -€31,218
- Tangible fixed assets -€1,082
down €1,082 (-24.8%), from €4,368 to €3,286
- Other debts +€87,292
up €87,292 (+14548.6%), from €600 to €87,892
- Profit (loss) carried forward -€73,310
down €73,310 (-100.0%), from €73,311 to €1
- Tax, wage and social debts -€11,939
no longer reported in 2024 (was €11,939)
of which Taxes: -€10,154
- Gross operating margin -€24,776
down €24,776 (-58.6%), from €42,259 to €17,483
- Taxes -€5,110
down €5,110 (-60.4%), from €8,457 to €3,347
- Other operating charges +€600
new in 2024: €600
- Depreciation +€491
up €491 (+83.1%), from €591 to €1,082
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,151 | €94,136 | +€1,985 | +2.2% |
| Fixed assets | 21/28 | €4,368 | €3,286 | -€1,082 | -24.8% |
| Tangible fixed assets | 22/27 | €4,368 | €3,286 | -€1,082 | -24.8% |
| Furniture and vehicles | 24 | €4,368 | €3,286 | -€1,082 | -24.8% |
| Current assets | 29/58 | €87,783 | €90,850 | +€3,067 | +3.5% |
| Amounts receivable within one year | 40/41 | €31,218 | €1,427 | -€29,791 | -95.4% |
| Trade receivables | 40 | €31,218 | - | -€31,218 | |
| Other amounts receivable | 41 | - | €1,427 | +€1,427 | |
| Cash at bank and in hand | 54/58 | €56,325 | €89,068 | +€32,743 | +58.1% |
| Deferred charges and accrued income | 490/1 | €240 | €355 | +€115 | +48.0% |
| Total equity and liabilities | 10/49 | €92,151 | €94,136 | +€1,985 | +2.2% |
| Equity | 10/15 | €79,311 | €6,001 | -€73,310 | -92.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,311 | €1 | -€73,310 | -100.0% |
| Amounts payable | 17/49 | €12,840 | €88,135 | +€75,296 | +586.4% |
| Amounts payable within one year | 42/48 | €12,840 | €88,135 | +€75,296 | +586.4% |
| Trade debts | 44 | €301 | €244 | -€57 | -19.0% |
| Suppliers | 440/4 | €301 | €244 | -€57 | -19.0% |
| Taxes, remuneration and social security | 45 | €11,939 | - | -€11,939 | |
| Taxes | 450/3 | €10,154 | - | -€10,154 | |
| Remuneration and social security | 454/9 | €1,785 | - | -€1,785 | |
| Other amounts payable | 47/48 | €600 | €87,892 | +€87,292 | +14548.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €591 | €1,082 | +€491 | +83.1% |
| Other operating charges | 640/8 | - | €600 | +€600 | |
| Gross operating margin | 9900 | €42,259 | €17,483 | -€24,776 | -58.6% |
| Operating profit (loss) | 9901 | €41,668 | €15,800 | -€25,867 | -62.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €41 | €44 | +€2 | +5.2% |
| Recurring financial charges | 65 | €41 | €44 | +€2 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €41,626 | €15,757 | -€25,869 | -62.1% |
| Income taxes | 67/77 | €8,457 | €3,347 | -€5,110 | -60.4% |
| Profit (loss) for the period | 9904 | €33,169 | €12,410 | -€20,759 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,169 | €12,410 | -€20,759 | -62.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.