3ss: 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.
3ss
Largest movements
- Receivables within one year +€15,827
up €15,827 (+74.5%), from €21,252 to €37,079
of which Trade receivables: +€11,065
- Cash -€8,868
down €8,868 (-67.9%), from €13,053 to €4,184
mainly Receivables within one year (-€15,827) and Current portion of long-term debt (-€9,325)
- Tangible fixed assets -€4,435
down €4,435 (-34.1%), from €13,011 to €8,576
- Short-term financial debts +€10,000
new in 2025: €10,000
- Current portion of long-term debt -€9,325
no longer reported in 2025 (was €9,325)
- Reserves +€2,265
up €2,265 (+7.5%), from €30,199 to €32,464
- Tax, wage and social debts +€1,980
up €1,980 (+20.3%), from €9,776 to €11,756
of which Taxes: +€4,826
- Other debts -€1,600
no longer reported in 2025 (was €1,600)
- Gross operating margin -€6,042
down €6,042 (-31.1%), from €19,403 to €13,361
- Taxes -€2,481
down €2,481 (-41.5%), from €5,976 to €3,495
- Financial income -€1,793
down €1,793 (-69.2%), from €2,589 to €796
- Depreciation +€1,559
up €1,559 (+54.2%), from €2,876 to €4,435
- Other operating charges -€218
down €218 (-11.2%), from €1,937 to €1,720
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 | €56,825 | €59,503 | +€2,678 | +4.7% |
| Fixed assets | 21/28 | €13,011 | €8,576 | -€4,435 | -34.1% |
| Tangible fixed assets | 22/27 | €13,011 | €8,576 | -€4,435 | -34.1% |
| Land and buildings | 22 | €9,383 | €7,431 | -€1,952 | -20.8% |
| Plant, machinery and equipment | 23 | €1,515 | €863 | -€652 | -43.0% |
| Furniture and vehicles | 24 | €2,113 | €283 | -€1,830 | -86.6% |
| Current assets | 29/58 | €43,814 | €50,927 | +€7,113 | +16.2% |
| Amounts receivable within one year | 40/41 | €21,252 | €37,079 | +€15,827 | +74.5% |
| Trade receivables | 40 | €11,422 | €22,488 | +€11,065 | +96.9% |
| Other amounts receivable | 41 | €9,829 | €14,591 | +€4,762 | +48.4% |
| Current investments | 50/53 | €6,995 | €7,064 | +€69 | +1.0% |
| Cash at bank and in hand | 54/58 | €13,053 | €4,184 | -€8,868 | -67.9% |
| Deferred charges and accrued income | 490/1 | €2,514 | €2,599 | +€85 | +3.4% |
| Total equity and liabilities | 10/49 | €56,825 | €59,503 | +€2,678 | +4.7% |
| Equity | 10/15 | €33,199 | €35,464 | +€2,265 | +6.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,199 | €32,464 | +€2,265 | +7.5% |
| Distributable reserves | 133 | €30,199 | €32,464 | +€2,265 | +7.5% |
| Amounts payable | 17/49 | €23,625 | €24,039 | +€414 | +1.8% |
| Amounts payable within one year | 42/48 | €23,625 | €24,039 | +€414 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €9,325 | - | -€9,325 | |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €2,925 | €2,283 | -€641 | -21.9% |
| Suppliers | 440/4 | €2,925 | €2,283 | -€641 | -21.9% |
| Taxes, remuneration and social security | 45 | €9,776 | €11,756 | +€1,980 | +20.3% |
| Taxes | 450/3 | €6,930 | €11,756 | +€4,826 | +69.6% |
| Remuneration and social security | 454/9 | €2,846 | - | -€2,846 | |
| Other amounts payable | 47/48 | €1,600 | - | -€1,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,876 | €4,435 | +€1,559 | +54.2% |
| Other operating charges | 640/8 | €1,937 | €1,720 | -€218 | -11.2% |
| Gross operating margin | 9900 | €19,403 | €13,361 | -€6,042 | -31.1% |
| Operating profit (loss) | 9901 | €14,590 | €7,207 | -€7,383 | -50.6% |
| Financial income | 75/76B | €2,589 | €796 | -€1,793 | -69.2% |
| Recurring financial income | 75 | €2,589 | €796 | -€1,793 | -69.2% |
| Financial charges | 65/66B | €2,113 | €2,243 | +€130 | +6.1% |
| Recurring financial charges | 65 | €2,113 | €2,243 | +€130 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €15,065 | €5,760 | -€9,306 | -61.8% |
| Income taxes | 67/77 | €5,976 | €3,495 | -€2,481 | -41.5% |
| Profit (loss) for the period | 9904 | €9,090 | €2,265 | -€6,825 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,090 | €2,265 | -€6,825 | -75.1% |
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 9 October 2026 via checked.be.