De Drie Biggen: 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.
De Drie Biggen
Largest movements
- Receivables within one year -€88,543
down €88,543 (-53.2%), from €166,330 to €77,787
of which Trade receivables: -€108,298
- Tangible fixed assets +€22,759
up €22,759 (+109.6%), from €20,760 to €43,519
of which Furniture and vehicles: +€27,604
- Cash -€7,517
down €7,517 (-97.1%), from €7,742 to €225
mainly Trade debts (-€71,420) and Investment in fixed assets (net) (-€31,495)
- Trade debts -€71,420
down €71,420 (-81.1%), from €88,047 to €16,627
- Other debts +€20,286
up €20,286 (+28.7%), from €70,691 to €90,977
- Profit (loss) carried forward -€16,647
down €16,647 (-84.1%), from -€19,793 to -€36,440
- Tax, wage and social debts -€5,958
down €5,958 (-100.0%), from €5,958 to €0
of which Remuneration and social security: -€5,958
- Gross operating margin -€59,759
down €59,759, from €57,625 to -€2,134
- Staff costs -€33,267
down €33,267, from €32,614 to -€653
- Depreciation +€7,013
up €7,013 (+407.0%), from €1,723 to €8,736
- Financial charges +€1,228
up €1,228 (+96.7%), from €1,271 to €2,499
- Other operating charges -€1,101
down €1,101 (-33.2%), from €3,319 to €2,218
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 | €194,902 | €121,572 | -€73,331 | -37.6% |
| Fixed assets | 21/28 | €20,760 | €43,519 | +€22,759 | +109.6% |
| Tangible fixed assets | 22/27 | €20,760 | €43,519 | +€22,759 | +109.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €176 | €11,876 | +€11,701 | +6665.4% |
| Furniture and vehicles | 24 | €4,039 | €31,643 | +€27,604 | +683.5% |
| Other tangible fixed assets | 26 | €16,546 | €0 | -€16,546 | -100.0% |
| Current assets | 29/58 | €174,142 | €78,053 | -€96,090 | -55.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €166,330 | €77,787 | -€88,543 | -53.2% |
| Trade receivables | 40 | €141,978 | €33,680 | -€108,298 | -76.3% |
| Other amounts receivable | 41 | €24,352 | €44,107 | +€19,755 | +81.1% |
| Cash at bank and in hand | 54/58 | €7,742 | €225 | -€7,517 | -97.1% |
| Deferred charges and accrued income | 490/1 | €70 | €41 | -€29 | -41.4% |
| Total equity and liabilities | 10/49 | €194,902 | €121,572 | -€73,331 | -37.6% |
| Equity | 10/15 | €30,207 | €13,560 | -€16,647 | -55.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,793 | -€36,440 | -€16,647 | -84.1% |
| Amounts payable | 17/49 | €164,695 | €108,011 | -€56,684 | -34.4% |
| Amounts payable within one year | 42/48 | €164,695 | €107,604 | -€57,092 | -34.7% |
| Trade debts | 44 | €88,047 | €16,627 | -€71,420 | -81.1% |
| Suppliers | 440/4 | €88,047 | €16,627 | -€71,420 | -81.1% |
| Taxes, remuneration and social security | 45 | €5,958 | €0 | -€5,958 | -100.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €5,958 | €0 | -€5,958 | -100.0% |
| Other amounts payable | 47/48 | €70,691 | €90,977 | +€20,286 | +28.7% |
| Accrued charges and deferred income | 492/3 | - | €408 | +€408 | |
| Non-recurring operating income | 76A | €15,641 | €10,258 | -€5,383 | -34.4% |
| Remuneration, social security and pensions | 62 | €32,614 | -€653 | -€33,267 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,723 | €8,736 | +€7,013 | +407.0% |
| Other operating charges | 640/8 | €3,319 | €2,218 | -€1,101 | -33.2% |
| Non-recurring operating charges | 66A | €8,993 | €1,722 | -€7,272 | -80.9% |
| Gross operating margin | 9900 | €57,625 | -€2,134 | -€59,759 | |
| Operating profit (loss) | 9901 | €10,975 | -€14,157 | -€25,133 | |
| Financial income | 75/76B | €152 | €10 | -€141 | -93.3% |
| Recurring financial income | 75 | €152 | €10 | -€141 | -93.3% |
| Financial charges | 65/66B | €1,271 | €2,499 | +€1,228 | +96.7% |
| Recurring financial charges | 65 | €1,271 | €2,499 | +€1,228 | +96.7% |
| Profit (loss) for the period before taxes | 9903 | €9,856 | -€16,647 | -€26,503 | |
| Profit (loss) for the period | 9904 | €9,856 | -€16,647 | -€26,503 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,856 | -€16,647 | -€26,503 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.