3T8: 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.
3T8
Largest movements
- Financial fixed assets +€23,526
up €23,526 (+1568.4%), from €1,500 to €25,026
- Cash +€19,340
up €19,340 (+42.8%), from €45,134 to €64,474
mainly Other debts (+€62,726) and Net result for the year (+€50,719)
- Tangible fixed assets -€10,872
down €10,872 (-8.5%), from €127,733 to €116,861
of which Furniture and vehicles: -€5,959
- Other debts +€62,726
up €62,726 (+1957.8%), from €3,204 to €65,929
- Debts after one year -€11,432
down €11,432 (-51.3%), from €22,286 to €10,854
- Tax, wage and social debts -€11,160
down €11,160 (-49.9%), from €22,364 to €11,203
- Profit (loss) carried forward -€9,225
down €9,225 (-16.4%), from €56,285 to €47,060
- Depreciation +€5,921
up €5,921 (+108.9%), from €5,435 to €11,356
- Gross operating margin -€4,223
down €4,223 (-4.9%), from €85,877 to €81,654
- Taxes -€1,370
down €1,370 (-8.7%), from €15,713 to €14,343
- Financial charges +€1,256
up €1,256 (+50.0%), from €2,513 to €3,769
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 | €214,110 | €245,280 | +€31,171 | +14.6% |
| Fixed assets | 21/28 | €129,233 | €141,887 | +€12,655 | +9.8% |
| Tangible fixed assets | 22/27 | €127,733 | €116,861 | -€10,872 | -8.5% |
| Plant, machinery and equipment | 23 | €1,783 | €276 | -€1,507 | -84.5% |
| Furniture and vehicles | 24 | €25,596 | €19,637 | -€5,959 | -23.3% |
| Leasing and similar rights | 25 | €100,353 | €96,948 | -€3,405 | -3.4% |
| Financial fixed assets | 28 | €1,500 | €25,026 | +€23,526 | +1568.4% |
| Current assets | 29/58 | €84,877 | €103,393 | +€18,516 | +21.8% |
| Amounts receivable within one year | 40/41 | €39,222 | €37,021 | -€2,200 | -5.6% |
| Trade receivables | 40 | €39,222 | €36,321 | -€2,900 | -7.4% |
| Other amounts receivable | 41 | - | €700 | +€700 | |
| Cash at bank and in hand | 54/58 | €45,134 | €64,474 | +€19,340 | +42.8% |
| Deferred charges and accrued income | 490/1 | €521 | €1,898 | +€1,377 | +264.0% |
| Total equity and liabilities | 10/49 | €214,110 | €245,280 | +€31,171 | +14.6% |
| Equity | 10/15 | €151,060 | €141,834 | -€9,225 | -6.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €92,774 | €92,774 | = | 0.0% |
| Distributable reserves | 133 | €92,774 | €92,774 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,285 | €47,060 | -€9,225 | -16.4% |
| Amounts payable | 17/49 | €63,050 | €103,446 | +€40,396 | +64.1% |
| Amounts payable after more than one year | 17 | €22,286 | €10,854 | -€11,432 | -51.3% |
| Financial debts | 170/4 | €22,286 | €10,854 | -€11,432 | -51.3% |
| Amounts payable within one year | 42/48 | €39,264 | €91,092 | +€51,828 | +132.0% |
| Current portion of amounts payable after more than one year | 42 | €11,019 | €11,432 | +€412 | +3.7% |
| Trade debts | 44 | €2,677 | €2,528 | -€150 | -5.6% |
| Suppliers | 440/4 | €2,677 | €2,528 | -€150 | -5.6% |
| Taxes, remuneration and social security | 45 | €22,364 | €11,203 | -€11,160 | -49.9% |
| Taxes | 450/3 | €22,364 | €11,203 | -€11,160 | -49.9% |
| Other amounts payable | 47/48 | €3,204 | €65,929 | +€62,726 | +1957.8% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | - | €10,989 | +€10,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,435 | €11,356 | +€5,921 | +108.9% |
| Other operating charges | 640/8 | €1,348 | €1,467 | +€119 | +8.8% |
| Non-recurring operating charges | 66A | €4,582 | - | -€4,582 | |
| Gross operating margin | 9900 | €85,877 | €81,654 | -€4,223 | -4.9% |
| Operating profit (loss) | 9901 | €74,512 | €68,831 | -€5,681 | -7.6% |
| Financial charges | 65/66B | €2,513 | €3,769 | +€1,256 | +50.0% |
| Recurring financial charges | 65 | €2,513 | €3,769 | +€1,256 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €71,999 | €65,062 | -€6,937 | -9.6% |
| Income taxes | 67/77 | €15,713 | €14,343 | -€1,370 | -8.7% |
| Profit (loss) for the period | 9904 | €56,285 | €50,719 | -€5,567 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,285 | €50,719 | -€5,567 | -9.9% |
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 8 October 2026 via checked.be.