3Times8: 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.
3Times8
Largest movements
- Tangible fixed assets -€322,725
down €322,725 (-96.1%), from €335,915 to €13,190
of which Land and buildings: -€335,915
- Cash +€196,832
up €196,832 (+6,250%), from €3,150 to €199,982
mainly Investment in fixed assets (net) (+€322,144) and Net result for the year (+€275,729)
- Receivables within one year +€130,418
up €130,418 (+95.7%), from €136,264 to €266,682
of which Other amounts receivable: +€130,418
- Current investments +€55,256
new in 2025: €55,256
- Deferred charges and accrued income +€33,968
up €33,968 (+668%), from €5,085 to €39,053
- Debts after one year -€359,641
down €359,641 (-100%), from €359,641 to €0
- Profit (loss) carried forward +€275,729
up €275,729 (+79.1%), from €348,384 to €624,113
- Other debts +€150,231
up €150,231 (+97.1%), from €154,789 to €305,020
- Tax, wage and social debts +€87,279
up €87,279 (+565%), from €15,438 to €102,717
- Current portion of long-term debt -€55,582
down €55,582 (-100%), from €55,582 to €0
- Gross operating margin +€319,468
up €319,468 (+496%), from €64,420 to €383,888
- Taxes +€87,719
up €87,719 (+709%), from €12,371 to €100,090
- Depreciation -€10,929
down €10,929 (-96.7%), from €11,300 to €371
- Financial income +€8,594
up €8,594 (+377%), from €2,281 to €10,875
- Financial charges +€4,343
up €4,343 (+44.2%), from €9,834 to €14,177
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 | €980,513 | €1,074,473 | +€93,960 | +9.6% |
| Fixed assets | 21/28 | €836,015 | €513,500 | -€322,515 | -38.6% |
| Tangible fixed assets | 22/27 | €335,915 | €13,190 | -€322,725 | -96.1% |
| Land and buildings | 22 | €335,915 | €0 | -€335,915 | -100% |
| Furniture and vehicles | 24 | - | €13,190 | +€13,190 | |
| Financial fixed assets | 28 | €500,100 | €500,310 | +€210 | 0.0% |
| Current assets | 29/58 | €144,498 | €560,973 | +€416,475 | +288% |
| Amounts receivable within one year | 40/41 | €136,264 | €266,682 | +€130,418 | +95.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €136,264 | €266,682 | +€130,418 | +95.7% |
| Current investments | 50/53 | - | €55,256 | +€55,256 | |
| Cash at bank and in hand | 54/58 | €3,150 | €199,982 | +€196,832 | +6,250% |
| Deferred charges and accrued income | 490/1 | €5,085 | €39,053 | +€33,968 | +668% |
| Total equity and liabilities | 10/49 | €980,513 | €1,074,473 | +€93,960 | +9.6% |
| Equity | 10/15 | €389,304 | €665,033 | +€275,729 | +70.8% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €3,720 | €3,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €348,384 | €624,113 | +€275,729 | +79.1% |
| Amounts payable | 17/49 | €591,209 | €409,441 | -€181,768 | -30.7% |
| Amounts payable after more than one year | 17 | €359,641 | €0 | -€359,641 | -100% |
| Financial debts | 170/4 | €359,641 | €0 | -€359,641 | -100% |
| Amounts payable within one year | 42/48 | €231,568 | €409,441 | +€177,873 | +76.8% |
| Current portion of amounts payable after more than one year | 42 | €55,582 | €0 | -€55,582 | -100% |
| Financial debts | 43 | €2,055 | €0 | -€2,055 | -100% |
| Credit institutions | 430/8 | €2,055 | €0 | -€2,055 | -100% |
| Trade debts | 44 | €3,704 | €1,704 | -€2,000 | -54.0% |
| Suppliers | 440/4 | €3,704 | €1,704 | -€2,000 | -54.0% |
| Taxes, remuneration and social security | 45 | €15,438 | €102,717 | +€87,279 | +565% |
| Taxes | 450/3 | €15,438 | €102,717 | +€87,279 | +565% |
| Other amounts payable | 47/48 | €154,789 | €305,020 | +€150,231 | +97.1% |
| Non-recurring operating income | 76A | - | €414,085 | +€414,085 | |
| Remuneration, social security and pensions | 62 | €163 | €0 | -€163 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,300 | €371 | -€10,929 | -96.7% |
| Other operating charges | 640/8 | €6,021 | €4,396 | -€1,625 | -27.0% |
| Gross operating margin | 9900 | €64,420 | €383,888 | +€319,468 | +496% |
| Operating profit (loss) | 9901 | €46,935 | €379,121 | +€332,186 | +708% |
| Financial income | 75/76B | €2,281 | €10,875 | +€8,594 | +377% |
| Recurring financial income | 75 | €2,281 | €10,875 | +€8,594 | +377% |
| Financial charges | 65/66B | €9,834 | €14,177 | +€4,343 | +44.2% |
| Recurring financial charges | 65 | €9,834 | €14,177 | +€4,343 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €39,382 | €375,819 | +€336,437 | +854% |
| Income taxes | 67/77 | €12,371 | €100,090 | +€87,719 | +709% |
| Profit (loss) for the period | 9904 | €27,011 | €275,729 | +€248,718 | +921% |
| Profit (loss) for the period to be appropriated | 9905 | €27,011 | €275,729 | +€248,718 | +921% |
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 15 October 2026 via checked.be.