F 3000: what changed
Two fiscal 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.
F 3000
Largest movements
- Tangible fixed assets -€6,997
down €6,997 (-60.4%), from €11,591 to €4,594
of which Leasing and similar rights: -€6,754
- Cash +€1,042
up €1,042 (+32.0%), from €3,256 to €4,298
mainly Depreciation (+€8,276) and Net result for the year (+€4,085)
- Deferred charges and accrued income +€468
up €468 (+30.2%), from €1,552 to €2,020
- Debts after one year -€6,147
down €6,147 (-56.1%), from €10,954 to €4,807
- Profit (loss) carried forward +€4,085
up €4,085 (+11.0%), from -€37,253 to -€33,168
- Tax, wage and social debts +€3,035
up €3,035 (+51.6%), from €5,884 to €8,919
of which Taxes: +€3,036
- Other debts -€2,777
down €2,777 (-46.4%), from €5,983 to €3,206
- Trade debts -€2,703
down €2,703 (-48.3%), from €5,597 to €2,894
- Gross operating margin +€7,258
up €7,258 (+60.9%), from €11,917 to €19,175
- Depreciation -€2,989
down €2,989 (-26.5%), from €11,265 to €8,276
- Taxes +€2,339
up €2,339 (+251.5%), from €930 to €3,269
- Other operating charges -€885
down €885 (-28.9%), from €3,060 to €2,175
- Financial charges -€627
down €627 (-37.9%), from €1,655 to €1,028
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 | €17,299 | €11,812 | -€5,487 | -31.7% |
| Fixed assets | 21/28 | €12,491 | €5,494 | -€6,997 | -56.0% |
| Tangible fixed assets | 22/27 | €11,591 | €4,594 | -€6,997 | -60.4% |
| Plant, machinery and equipment | 23 | €446 | €203 | -€243 | -54.5% |
| Leasing and similar rights | 25 | €11,145 | €4,391 | -€6,754 | -60.6% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €4,808 | €6,319 | +€1,511 | +31.4% |
| Cash at bank and in hand | 54/58 | €3,256 | €4,298 | +€1,042 | +32.0% |
| Deferred charges and accrued income | 490/1 | €1,552 | €2,020 | +€468 | +30.2% |
| Total equity and liabilities | 10/49 | €17,299 | €11,812 | -€5,487 | -31.7% |
| Equity | 10/15 | -€18,165 | -€14,080 | +€4,085 | +22.5% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €496 | €496 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €496 | €496 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €496 | €496 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€37,253 | -€33,168 | +€4,085 | +11.0% |
| Amounts payable | 17/49 | €35,464 | €25,892 | -€9,572 | -27.0% |
| Amounts payable after more than one year | 17 | €10,954 | €4,807 | -€6,147 | -56.1% |
| Financial debts | 170/4 | €10,954 | €4,807 | -€6,147 | -56.1% |
| Amounts payable within one year | 42/48 | €23,910 | €21,085 | -€2,825 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €6,446 | €6,066 | -€380 | -5.9% |
| Trade debts | 44 | €5,597 | €2,894 | -€2,703 | -48.3% |
| Suppliers | 440/4 | €5,597 | €2,894 | -€2,703 | -48.3% |
| Taxes, remuneration and social security | 45 | €5,884 | €8,919 | +€3,035 | +51.6% |
| Taxes | 450/3 | €5,883 | €8,919 | +€3,036 | +51.6% |
| Remuneration and social security | 454/9 | €1 | - | -€1 | |
| Other amounts payable | 47/48 | €5,983 | €3,206 | -€2,777 | -46.4% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Non-recurring operating income | 76A | €222 | - | -€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,265 | €8,276 | -€2,989 | -26.5% |
| Other operating charges | 640/8 | €3,060 | €2,175 | -€885 | -28.9% |
| Non-recurring operating charges | 66A | €126 | €342 | +€216 | +171.7% |
| Gross operating margin | 9900 | €11,917 | €19,175 | +€7,258 | +60.9% |
| Operating profit (loss) | 9901 | -€2,534 | €8,382 | +€10,916 | |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €1,655 | €1,028 | -€627 | -37.9% |
| Recurring financial charges | 65 | €1,655 | €1,028 | -€627 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,146 | €7,354 | +€11,500 | |
| Income taxes | 67/77 | €930 | €3,269 | +€2,339 | +251.5% |
| Profit (loss) for the period | 9904 | -€5,076 | €4,085 | +€9,161 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,076 | €4,085 | +€9,161 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.