3xC: 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.
3xC
Largest movements
- Cash +€17,572
up €17,572 (+803.2%), from €2,188 to €19,760
mainly Other debts (+€7,249) and Trade debts (+€6,358)
- Tangible fixed assets +€8,321
up €8,321 (+46.1%), from €18,056 to €26,377
- Stocks and contracts -€6,336
down €6,336 (-100.0%), from €6,336 to €0
- Receivables within one year +€2,293
up €2,293 (+62.5%), from €3,670 to €5,963
of which Other amounts receivable: +€5,303
- Other debts +€7,249
up €7,249 (+46.4%), from €15,636 to €22,886
- Trade debts +€6,358
up €6,358 (+186.9%), from €3,401 to €9,759
- Tax, wage and social debts +€3,647
up €3,647 (+1543.8%), from €236 to €3,884
- Advances received +€3,025
new in 2025: €3,025
- Reserves +€1,391
up €1,391 (+17646.7%), from €8 to €1,398
- Gross operating margin +€4,785
up €4,785 (+72.6%), from €6,592 to €11,377
- Depreciation +€1,374
up €1,374 (+30.7%), from €4,469 to €5,843
- Other operating charges +€751
up €751 (+653.3%), from €115 to €866
- Financial charges +€745
up €745 (+34.8%), from €2,138 to €2,883
- Taxes +€186
up €186 (+78.7%), from €236 to €422
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 | €30,249 | €52,100 | +€21,850 | +72.2% |
| Fixed assets | 21/28 | €18,056 | €26,377 | +€8,321 | +46.1% |
| Tangible fixed assets | 22/27 | €18,056 | €26,377 | +€8,321 | +46.1% |
| Plant, machinery and equipment | 23 | €18,056 | €26,377 | +€8,321 | +46.1% |
| Current assets | 29/58 | €12,193 | €25,723 | +€13,530 | +111.0% |
| Stocks and contracts in progress | 3 | €6,336 | €0 | -€6,336 | -100.0% |
| Stocks | 30/36 | €6,336 | €0 | -€6,336 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,670 | €5,963 | +€2,293 | +62.5% |
| Trade receivables | 40 | €3,010 | €0 | -€3,010 | -100.0% |
| Other amounts receivable | 41 | €660 | €5,963 | +€5,303 | +803.6% |
| Cash at bank and in hand | 54/58 | €2,188 | €19,760 | +€17,572 | +803.2% |
| Total equity and liabilities | 10/49 | €30,249 | €52,100 | +€21,850 | +72.2% |
| Equity | 10/15 | €9,765 | €11,398 | +€1,634 | +16.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €8 | €1,398 | +€1,391 | +17646.7% |
| Distributable reserves | 133 | €8 | €1,398 | +€1,391 | +17646.7% |
| Profit (loss) carried forward | 14 | -€243 | €0 | +€243 | |
| Amounts payable | 17/49 | €20,485 | €40,701 | +€20,216 | +98.7% |
| Amounts payable within one year | 42/48 | €19,274 | €39,553 | +€20,279 | +105.2% |
| Trade debts | 44 | €3,401 | €9,759 | +€6,358 | +186.9% |
| Suppliers | 440/4 | €3,401 | €9,759 | +€6,358 | +186.9% |
| Advances received on contracts in progress | 46 | - | €3,025 | +€3,025 | |
| Taxes, remuneration and social security | 45 | €236 | €3,884 | +€3,647 | +1543.8% |
| Taxes | 450/3 | €236 | €3,884 | +€3,647 | +1543.8% |
| Other amounts payable | 47/48 | €15,636 | €22,886 | +€7,249 | +46.4% |
| Accrued charges and deferred income | 492/3 | €1,211 | €1,148 | -€63 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,469 | €5,843 | +€1,374 | +30.7% |
| Other operating charges | 640/8 | €115 | €866 | +€751 | +653.3% |
| Gross operating margin | 9900 | €6,592 | €11,377 | +€4,785 | +72.6% |
| Operating profit (loss) | 9901 | €2,008 | €4,668 | +€2,660 | +132.5% |
| Financial income | 75/76B | €123 | €270 | +€148 | +120.0% |
| Recurring financial income | 75 | €123 | €270 | +€148 | +120.0% |
| Financial charges | 65/66B | €2,138 | €2,883 | +€745 | +34.8% |
| Recurring financial charges | 65 | €2,138 | €2,883 | +€745 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | -€7 | €2,056 | +€2,063 | |
| Income taxes | 67/77 | €236 | €422 | +€186 | +78.7% |
| Profit (loss) for the period | 9904 | -€243 | €1,634 | +€1,877 | |
| Profit (loss) for the period to be appropriated | 9905 | -€243 | €1,634 | +€1,877 |
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 4 October 2026 via checked.be.