BF3 City: 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.
BF3 City
Largest movements
- Stocks and contracts -€202,228
down €202,228 (-47.1%), from €429,129 to €226,902
- Cash +€126,536
up €126,536 (+186%), from €68,136 to €194,672
mainly Net result for the year (+€598,215) and Stocks and contracts (+€202,228)
- Receivables within one year +€104,090
up €104,090 (+29.3%), from €355,525 to €459,615
of which Other amounts receivable: +€104,090
- Deferred charges and accrued income -€57,500
down €57,500 (-100%), from €57,500 to €0
- Other debts -€173,470
down €173,470 (-21.1%), from €823,923 to €650,453
- Tax, wage and social debts +€153,206
up €153,206, from €0 to €153,206
- Trade debts -€12,052
down €12,052 (-73.8%), from €16,336 to €4,285
- Gross operating margin +€378,562
up €378,562 (+91.2%), from €415,017 to €793,579
- Taxes +€108,351
up €108,351 (+106%), from €102,355 to €210,706
- Financial income +€17,069
up €17,069 (+1,992%), from €857 to €17,926
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €910,290 | €881,189 | -€29,101 | -3.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €910,290 | €881,189 | -€29,101 | -3.2% |
| Stocks and contracts in progress | 3 | €429,129 | €226,902 | -€202,228 | -47.1% |
| Stocks | 30/36 | €429,129 | €226,902 | -€202,228 | -47.1% |
| Amounts receivable within one year | 40/41 | €355,525 | €459,615 | +€104,090 | +29.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €355,525 | €459,615 | +€104,090 | +29.3% |
| Cash at bank and in hand | 54/58 | €68,136 | €194,672 | +€126,536 | +186% |
| Deferred charges and accrued income | 490/1 | €57,500 | €0 | -€57,500 | -100% |
| Total equity and liabilities | 10/49 | €910,290 | €881,189 | -€29,101 | -3.2% |
| Equity | 10/15 | €70,031 | €73,245 | +€3,215 | +4.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,381 | €5,595 | +€3,215 | +135% |
| Amounts payable | 17/49 | €840,259 | €807,943 | -€32,316 | -3.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €840,259 | €807,943 | -€32,316 | -3.8% |
| Trade debts | 44 | €16,336 | €4,285 | -€12,052 | -73.8% |
| Suppliers | 440/4 | €16,336 | €4,285 | -€12,052 | -73.8% |
| Taxes, remuneration and social security | 45 | €0 | €153,206 | +€153,206 | |
| Taxes | 450/3 | €0 | €153,206 | +€153,206 | |
| Other amounts payable | 47/48 | €823,923 | €650,453 | -€173,470 | -21.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €199,246 | €0 | -€199,246 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,117 | €0 | -€2,117 | -100% |
| Other operating charges | 640/8 | €3,015 | €403 | -€2,612 | -86.6% |
| Gross operating margin | 9900 | €415,017 | €793,579 | +€378,562 | +91.2% |
| Operating profit (loss) | 9901 | €409,885 | €793,176 | +€383,291 | +93.5% |
| Financial income | 75/76B | €857 | €17,926 | +€17,069 | +1,992% |
| Recurring financial income | 75 | €857 | €17,926 | +€17,069 | +1,992% |
| Financial charges | 65/66B | €5,036 | €2,182 | -€2,854 | -56.7% |
| Recurring financial charges | 65 | €5,036 | €2,182 | -€2,854 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €405,705 | €808,920 | +€403,215 | +99.4% |
| Income taxes | 67/77 | €102,355 | €210,706 | +€108,351 | +106% |
| Profit (loss) for the period | 9904 | €303,351 | €598,215 | +€294,864 | +97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €303,351 | €598,215 | +€294,864 | +97.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.