3WAYS: 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.
3WAYS
Largest movements
- Receivables within one year +€42,829
up €42,829 (+1822.7%), from €2,350 to €45,179
of which Trade receivables: +€42,460
- Cash +€6,008
up €6,008 (+79.4%), from €7,571 to €13,579
mainly Tax, wage and social debts (+€25,099) and Trade debts (+€11,663)
- Tangible fixed assets +€2,053
up €2,053 (+188.1%), from €1,091 to €3,144
- Deferred charges and accrued income +€734
up €734 (+4790.7%), from €15 to €750
- Tax, wage and social debts +€25,099
up €25,099 (+892.2%), from €2,813 to €27,912
of which Taxes: +€21,662
- Trade debts +€11,663
up €11,663 (+3187.7%), from €366 to €12,029
- Other debts +€8,544
up €8,544 (+525.7%), from €1,625 to €10,170
- Profit (loss) carried forward +€6,319
up €6,319 (+2830.5%), from €223 to €6,542
- Gross operating margin +€41,696
up €41,696 (+2797.5%), from €1,491 to €43,187
- Staff costs +€33,300
new in 2025: €33,300
- Taxes +€1,729
up €1,729 (+354.6%), from €488 to €2,216
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 | €11,028 | €62,652 | +€51,624 | +468.1% |
| Fixed assets | 21/28 | €1,091 | €3,144 | +€2,053 | +188.1% |
| Tangible fixed assets | 22/27 | €1,091 | €3,144 | +€2,053 | +188.1% |
| Furniture and vehicles | 24 | €1,091 | €3,144 | +€2,053 | +188.1% |
| Current assets | 29/58 | €9,936 | €59,508 | +€49,571 | +498.9% |
| Amounts receivable within one year | 40/41 | €2,350 | €45,179 | +€42,829 | +1822.7% |
| Trade receivables | 40 | €2,350 | €44,810 | +€42,460 | +1807.0% |
| Other amounts receivable | 41 | - | €369 | +€369 | |
| Cash at bank and in hand | 54/58 | €7,571 | €13,579 | +€6,008 | +79.4% |
| Deferred charges and accrued income | 490/1 | €15 | €750 | +€734 | +4790.7% |
| Total equity and liabilities | 10/49 | €11,028 | €62,652 | +€51,624 | +468.1% |
| Equity | 10/15 | €6,223 | €12,542 | +€6,319 | +101.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €223 | €6,542 | +€6,319 | +2830.5% |
| Amounts payable | 17/49 | €4,804 | €50,110 | +€45,306 | +943.0% |
| Amounts payable within one year | 42/48 | €4,804 | €50,110 | +€45,306 | +943.0% |
| Trade debts | 44 | €366 | €12,029 | +€11,663 | +3187.7% |
| Suppliers | 440/4 | €366 | €12,029 | +€11,663 | +3187.7% |
| Taxes, remuneration and social security | 45 | €2,813 | €27,912 | +€25,099 | +892.2% |
| Taxes | 450/3 | €2,813 | €24,475 | +€21,662 | +770.0% |
| Remuneration and social security | 454/9 | - | €3,437 | +€3,437 | |
| Other amounts payable | 47/48 | €1,625 | €10,170 | +€8,544 | +525.7% |
| Remuneration, social security and pensions | 62 | - | €33,300 | +€33,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €445 | €800 | +€355 | +79.8% |
| Other operating charges | 640/8 | €436 | €450 | +€14 | +3.2% |
| Gross operating margin | 9900 | €1,491 | €43,187 | +€41,696 | +2797.5% |
| Operating profit (loss) | 9901 | €610 | €8,637 | +€8,027 | +1316.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €99 | €102 | +€3 | +3.5% |
| Recurring financial charges | 65 | €99 | €102 | +€3 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €511 | €8,535 | +€8,024 | +1569.9% |
| Income taxes | 67/77 | €488 | €2,216 | +€1,729 | +354.6% |
| Profit (loss) for the period | 9904 | €24 | €6,319 | +€6,295 | +26696.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24 | €6,319 | +€6,295 | +26696.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.