3XM BUILDERS: 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.
3XM BUILDERS
Largest movements
- Cash -€18,215
down €18,215 (-85.4%), from €21,328 to €3,113
mainly Trade debts (-€26,386) and Investment in fixed assets (net) (-€6,098)
- Tangible fixed assets +€3,344
up €3,344 (+159%), from €2,104 to €5,448
of which Furniture and vehicles: +€4,021
- Receivables within one year -€2,193
down €2,193 (-2.3%), from €95,046 to €92,853
of which Trade receivables: -€3,267
- Trade debts -€26,386
down €26,386 (-45.2%), from €58,428 to €32,042
- Other debts +€12,788
up €12,788 (+107%), from €11,954 to €24,742
- Profit (loss) carried forward -€3,465
down €3,465 (-13.3%), from €26,028 to €22,562
- Gross operating margin -€26,163
down €26,163, from €26,028 to -€135
- Depreciation +€1,577
up €1,577 (+134%), from €1,177 to €2,755
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 | €118,826 | €101,762 | -€17,064 | -14.4% |
| Fixed assets | 21/28 | €2,452 | €5,796 | +€3,344 | +136% |
| Tangible fixed assets | 22/27 | €2,104 | €5,448 | +€3,344 | +159% |
| Plant, machinery and equipment | 23 | €1,240 | €562 | -€678 | -54.6% |
| Furniture and vehicles | 24 | €864 | €4,885 | +€4,021 | +466% |
| Financial fixed assets | 28 | €349 | €349 | = | 0.0% |
| Current assets | 29/58 | €116,374 | €95,966 | -€20,407 | -17.5% |
| Amounts receivable within one year | 40/41 | €95,046 | €92,853 | -€2,193 | -2.3% |
| Trade receivables | 40 | €93,080 | €89,813 | -€3,267 | -3.5% |
| Other amounts receivable | 41 | €1,966 | €3,040 | +€1,074 | +54.6% |
| Cash at bank and in hand | 54/58 | €21,328 | €3,113 | -€18,215 | -85.4% |
| Total equity and liabilities | 10/49 | €118,826 | €101,762 | -€17,064 | -14.4% |
| Equity | 10/15 | €48,444 | €44,979 | -€3,465 | -7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,817 | €3,817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,836 | €1,836 | = | 0.0% |
| Distributable reserves | 133 | €121 | €121 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,028 | €22,562 | -€3,465 | -13.3% |
| Amounts payable | 17/49 | €70,382 | €56,783 | -€13,598 | -19.3% |
| Amounts payable within one year | 42/48 | €70,382 | €56,783 | -€13,598 | -19.3% |
| Trade debts | 44 | €58,428 | €32,042 | -€26,386 | -45.2% |
| Suppliers | 440/4 | €58,428 | €32,042 | -€26,386 | -45.2% |
| Other amounts payable | 47/48 | €11,954 | €24,742 | +€12,788 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,177 | €2,755 | +€1,577 | +134% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €26,028 | -€135 | -€26,163 | |
| Operating profit (loss) | 9901 | €24,466 | -€3,277 | -€27,743 | |
| Financial income | 75/76B | €183 | €46 | -€136 | -74.6% |
| Recurring financial income | 75 | €183 | €46 | -€136 | -74.6% |
| Financial charges | 65/66B | €285 | €235 | -€50 | -17.4% |
| Recurring financial charges | 65 | €285 | €235 | -€50 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €24,365 | -€3,465 | -€27,830 | |
| Profit (loss) for the period | 9904 | €24,365 | -€3,465 | -€27,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,365 | -€3,465 | -€27,830 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.