3SDG: 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.
3SDG
Largest movements
- Cash -€9
down €9 (-90.0%), from €10 to €1
mainly Net result for the year (-€335) and Accrued charges and deferred income (-€8)
- Profit (loss) carried forward -€335
down €335 (-7.8%), from -€4,276 to -€4,611
- Other debts +€334
up €334 (+8.0%), from €4,178 to €4,512
- Accrued charges and deferred income -€8
no longer reported in 2025 (was €8)
- Gross operating margin +€323
up €323, from -€315 to €8
- Purchases and services -€315
no longer reported in 2025 (was €315)
- Taxes -€233
no longer reported in 2025 (was €233)
- Other operating charges -€231
down €231 (-44.8%), from €516 to €285
- Financial charges -€123
down €123 (-68.0%), from €181 to €58
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 | €10 | €1 | -€9 | -90.0% |
| Current assets | 29/58 | €10 | €1 | -€9 | -90.0% |
| Cash at bank and in hand | 54/58 | €10 | €1 | -€9 | -90.0% |
| Total equity and liabilities | 10/49 | €10 | €1 | -€9 | -90.0% |
| Equity | 10/15 | -€4,176 | -€4,511 | -€335 | -8.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,276 | -€4,611 | -€335 | -7.8% |
| Amounts payable | 17/49 | €4,186 | €4,512 | +€326 | +7.8% |
| Amounts payable within one year | 42/48 | €4,178 | €4,512 | +€334 | +8.0% |
| Other amounts payable | 47/48 | €4,178 | €4,512 | +€334 | +8.0% |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Goods, raw materials, services and sundry goods | 60/61 | €315 | - | -€315 | |
| Other operating charges | 640/8 | €516 | €285 | -€231 | -44.8% |
| Gross operating margin | 9900 | -€315 | €8 | +€323 | |
| Operating profit (loss) | 9901 | -€831 | -€277 | +€554 | +66.7% |
| Financial charges | 65/66B | €181 | €58 | -€123 | -68.0% |
| Recurring financial charges | 65 | €181 | €58 | -€123 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,012 | -€335 | +€677 | +66.9% |
| Income taxes | 67/77 | €233 | - | -€233 | |
| Profit (loss) for the period | 9904 | -€1,245 | -€335 | +€910 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,245 | -€335 | +€910 | +73.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.