CP3: what changed
CP3
Largest movements
- Tangible fixed assets -€5,060
down €5,060 (-40.0%), from €12,660 to €7,601
- Cash +€3,522
up €3,522 (+5.8%), from €60,991 to €64,513
mainly Net result for the year (+€11,672) and Depreciation (+€6,885)
- Receivables within one year +€2,476
up €2,476 (+31.0%), from €8,000 to €10,476
of which Trade receivables: +€2,903
- Profit (loss) carried forward +€11,672
up €11,672 (+16.3%), from €71,442 to €83,114
- Other debts -€8,008
no longer reported in 2025 (was €8,008)
- Tax, wage and social debts -€5,381
down €5,381 (-78.2%), from €6,881 to €1,500
of which Taxes: -€6,881
- Trade debts +€1,814
up €1,814 (+74.7%), from €2,429 to €4,243
- Gross operating margin -€17,304
down €17,304 (-44.2%), from €39,190 to €21,886
- Taxes -€3,580
down €3,580 (-52.0%), from €6,881 to €3,301
- Depreciation +€1,023
up €1,023 (+17.4%), from €5,862 to €6,885
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,159 | €91,257 | +€97 | +0.1% |
| Fixed assets | 21/28 | €19,660 | €14,601 | -€5,060 | -25.7% |
| Tangible fixed assets | 22/27 | €12,660 | €7,601 | -€5,060 | -40.0% |
| Furniture and vehicles | 24 | €12,660 | €7,601 | -€5,060 | -40.0% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €71,499 | €76,656 | +€5,157 | +7.2% |
| Amounts receivable within one year | 40/41 | €8,000 | €10,476 | +€2,476 | +31.0% |
| Trade receivables | 40 | - | €2,903 | +€2,903 | |
| Other amounts receivable | 41 | €8,000 | €7,574 | -€426 | -5.3% |
| Cash at bank and in hand | 54/58 | €60,991 | €64,513 | +€3,522 | +5.8% |
| Deferred charges and accrued income | 490/1 | €2,508 | €1,666 | -€842 | -33.6% |
| Total equity and liabilities | 10/49 | €91,159 | €91,257 | +€97 | +0.1% |
| Equity | 10/15 | €73,842 | €85,514 | +€11,672 | +15.8% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,442 | €83,114 | +€11,672 | +16.3% |
| Amounts payable | 17/49 | €17,318 | €5,743 | -€11,575 | -66.8% |
| Amounts payable within one year | 42/48 | €17,318 | €5,743 | -€11,575 | -66.8% |
| Trade debts | 44 | €2,429 | €4,243 | +€1,814 | +74.7% |
| Suppliers | 440/4 | €2,429 | €4,243 | +€1,814 | +74.7% |
| Taxes, remuneration and social security | 45 | €6,881 | €1,500 | -€5,381 | -78.2% |
| Taxes | 450/3 | €6,881 | - | -€6,881 | |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €8,008 | - | -€8,008 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,862 | €6,885 | +€1,023 | +17.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €70 | - | -€70 | |
| Other operating charges | 640/8 | €215 | - | -€215 | |
| Gross operating margin | 9900 | €39,190 | €21,886 | -€17,304 | -44.2% |
| Operating profit (loss) | 9901 | €33,043 | €15,001 | -€18,042 | -54.6% |
| Financial income | 75/76B | €48 | €1 | -€47 | -97.4% |
| Recurring financial income | 75 | €48 | €1 | -€47 | -97.4% |
| Financial charges | 65/66B | €224 | €30 | -€195 | -86.8% |
| Recurring financial charges | 65 | €224 | €30 | -€195 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | €32,867 | €14,973 | -€17,894 | -54.4% |
| Income taxes | 67/77 | €6,881 | €3,301 | -€3,580 | -52.0% |
| Profit (loss) for the period | 9904 | €25,987 | €11,672 | -€14,315 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,987 | €11,672 | -€14,315 | -55.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.