3SIGN: 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.
3SIGN
Largest movements
- Tangible fixed assets -€32,473
down €32,473 (-75.2%), from €43,191 to €10,718
of which Leasing and similar rights: -€28,136
- Deferred charges and accrued income +€15,369
up €15,369 (+208%), from €7,404 to €22,774
- Cash +€11,924
up €11,924 (+9.6%), from €124,316 to €136,240
mainly Tax, wage and social debts (+€28,113) and Investment in fixed assets (net) (+€26,476)
- Receivables within one year -€8,833
down €8,833 (-6.7%), from €132,492 to €123,658
of which Trade receivables: -€32,893
- Intangible fixed assets -€5,984
down €5,984 (-100%), from €5,984 to €0
- Other debts -€32,781
down €32,781 (-71.5%), from €45,867 to €13,085
- Tax, wage and social debts +€28,113
up €28,113 (+28.5%), from €98,794 to €126,907
of which Remuneration and social security: +€16,994
- Debts after one year -€20,637
down €20,637 (-100%), from €20,637 to €0
- Current portion of long-term debt -€8,175
down €8,175 (-100%), from €8,175 to €0
- Trade debts +€5,877
up €5,877 (+12.6%), from €46,594 to €52,471
- Gross operating margin -€349,161
down €349,161 (-46.0%), from €759,185 to €410,023
- Staff costs -€165,733
down €165,733 (-30.8%), from €537,386 to €371,653
- Taxes -€29,557
down €29,557 (-89.6%), from €32,994 to €3,437
- Depreciation -€21,395
down €21,395 (-59.1%), from €36,215 to €14,820
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 | €317,426 | €294,589 | -€22,837 | -7.2% |
| Fixed assets | 21/28 | €53,214 | €11,918 | -€41,296 | -77.6% |
| Intangible fixed assets | 21 | €5,984 | €0 | -€5,984 | -100% |
| Tangible fixed assets | 22/27 | €43,191 | €10,718 | -€32,473 | -75.2% |
| Furniture and vehicles | 24 | €14,308 | €5,981 | -€8,327 | -58.2% |
| Leasing and similar rights | 25 | €28,136 | €0 | -€28,136 | -100% |
| Other tangible fixed assets | 26 | €747 | €4,737 | +€3,990 | +534% |
| Financial fixed assets | 28 | €4,040 | €1,200 | -€2,840 | -70.3% |
| Current assets | 29/58 | €264,212 | €282,672 | +€18,460 | +7.0% |
| Amounts receivable within one year | 40/41 | €132,492 | €123,658 | -€8,833 | -6.7% |
| Trade receivables | 40 | €132,488 | €99,595 | -€32,893 | -24.8% |
| Other amounts receivable | 41 | €4 | €24,063 | +€24,059 | +610,643% |
| Cash at bank and in hand | 54/58 | €124,316 | €136,240 | +€11,924 | +9.6% |
| Deferred charges and accrued income | 490/1 | €7,404 | €22,774 | +€15,369 | +208% |
| Total equity and liabilities | 10/49 | €317,426 | €294,589 | -€22,837 | -7.2% |
| Equity | 10/15 | €74,892 | €78,785 | +€3,893 | +5.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,492 | €66,385 | +€3,893 | +6.2% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €52,492 | €56,385 | +€3,893 | +7.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €242,534 | €215,805 | -€26,730 | -11.0% |
| Amounts payable after more than one year | 17 | €20,637 | €0 | -€20,637 | -100% |
| Financial debts | 170/4 | €20,637 | €0 | -€20,637 | -100% |
| Amounts payable within one year | 42/48 | €221,887 | €215,805 | -€6,082 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €8,175 | €0 | -€8,175 | -100% |
| Financial debts | 43 | €22,457 | €23,341 | +€885 | +3.9% |
| Credit institutions | 430/8 | €22,457 | €23,341 | +€885 | +3.9% |
| Trade debts | 44 | €46,594 | €52,471 | +€5,877 | +12.6% |
| Suppliers | 440/4 | €46,594 | €52,471 | +€5,877 | +12.6% |
| Taxes, remuneration and social security | 45 | €98,794 | €126,907 | +€28,113 | +28.5% |
| Taxes | 450/3 | €53,472 | €64,591 | +€11,119 | +20.8% |
| Remuneration and social security | 454/9 | €45,322 | €62,316 | +€16,994 | +37.5% |
| Other amounts payable | 47/48 | €45,867 | €13,085 | -€32,781 | -71.5% |
| Accrued charges and deferred income | 492/3 | €10 | €0 | -€10 | -100% |
| Remuneration, social security and pensions | 62 | €537,386 | €371,653 | -€165,733 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,215 | €14,820 | -€21,395 | -59.1% |
| Other operating charges | 640/8 | €5,060 | €10,472 | +€5,412 | +107% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €759,185 | €410,023 | -€349,161 | -46.0% |
| Operating profit (loss) | 9901 | €180,524 | €13,079 | -€167,446 | -92.8% |
| Financial income | 75/76B | €392 | €658 | +€266 | +67.9% |
| Recurring financial income | 75 | €392 | €658 | +€266 | +67.9% |
| Financial charges | 65/66B | €10,736 | €6,406 | -€4,330 | -40.3% |
| Recurring financial charges | 65 | €10,736 | €6,406 | -€4,330 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €170,180 | €7,330 | -€162,850 | -95.7% |
| Income taxes | 67/77 | €32,994 | €3,437 | -€29,557 | -89.6% |
| Profit (loss) for the period | 9904 | €137,186 | €3,893 | -€133,293 | -97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €137,186 | €3,893 | -€133,293 | -97.2% |
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 20 October 2026 via checked.be.