3XFCONCEPT: 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.
3XFCONCEPT
Largest movements
- Cash +€24,987
up €24,987 (+90.5%), from €27,623 to €52,611
mainly Net result for the year (+€49,544) and Other debts (+€7,361)
- Tangible fixed assets +€5,708
up €5,708 (+71.4%), from €7,990 to €13,697
of which Plant, machinery and equipment: +€6,754
- Reserves +€19,544
up €19,544 (+120.4%), from €16,232 to €35,776
- Other debts +€7,361
up €7,361 (+22.9%), from €32,156 to €39,517
- Tax, wage and social debts +€3,650
up €3,650 (+57.9%), from €6,300 to €9,950
- Gross operating margin +€15,409
up €15,409 (+30.9%), from €49,795 to €65,204
- Depreciation +€4,574
new in 2024: €4,574
- Other operating charges +€2,811
up €2,811 (+224.3%), from €1,253 to €4,064
- Taxes +€2,701
up €2,701 (+63.1%), from €4,278 to €6,978
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,687 | €87,243 | +€30,555 | +53.9% |
| Fixed assets | 21/28 | €7,990 | €13,697 | +€5,708 | +71.4% |
| Tangible fixed assets | 22/27 | €7,990 | €13,697 | +€5,708 | +71.4% |
| Plant, machinery and equipment | 23 | - | €6,754 | +€6,754 | |
| Furniture and vehicles | 24 | €2,170 | €6,944 | +€4,774 | +220.0% |
| Leasing and similar rights | 25 | €5,820 | - | -€5,820 | |
| Current assets | 29/58 | €48,698 | €73,545 | +€24,847 | +51.0% |
| Amounts receivable within one year | 40/41 | €21,075 | €20,935 | -€140 | -0.7% |
| Trade receivables | 40 | €15,667 | €20,925 | +€5,258 | +33.6% |
| Other amounts receivable | 41 | €5,408 | €10 | -€5,398 | -99.8% |
| Cash at bank and in hand | 54/58 | €27,623 | €52,611 | +€24,987 | +90.5% |
| Total equity and liabilities | 10/49 | €56,687 | €87,243 | +€30,555 | +53.9% |
| Equity | 10/15 | €18,232 | €37,776 | +€19,544 | +107.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,232 | €35,776 | +€19,544 | +120.4% |
| Distributable reserves | 133 | €16,232 | €35,776 | +€19,544 | +120.4% |
| Amounts payable | 17/49 | €38,455 | €49,466 | +€11,011 | +28.6% |
| Amounts payable within one year | 42/48 | €38,455 | €49,466 | +€11,011 | +28.6% |
| Taxes, remuneration and social security | 45 | €6,300 | €9,950 | +€3,650 | +57.9% |
| Taxes | 450/3 | €6,300 | €9,950 | +€3,650 | +57.9% |
| Other amounts payable | 47/48 | €32,156 | €39,517 | +€7,361 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,574 | +€4,574 | |
| Other operating charges | 640/8 | €1,253 | €4,064 | +€2,811 | +224.3% |
| Gross operating margin | 9900 | €49,795 | €65,204 | +€15,409 | +30.9% |
| Operating profit (loss) | 9901 | €48,542 | €56,566 | +€8,024 | +16.5% |
| Financial charges | 65/66B | €33 | €44 | +€11 | +33.8% |
| Recurring financial charges | 65 | €33 | €44 | +€11 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €48,510 | €56,523 | +€8,013 | +16.5% |
| Income taxes | 67/77 | €4,278 | €6,978 | +€2,701 | +63.1% |
| Profit (loss) for the period | 9904 | €44,232 | €49,544 | +€5,312 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,232 | €49,544 | +€5,312 | +12.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.