G3: 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.
G3
Largest movements
- Tangible fixed assets -€24,329
down €24,329 (-10.8%), from €226,182 to €201,852
of which Land and buildings: -€24,329
- Cash +€10,825
up €10,825 (+36.3%), from €29,828 to €40,652
mainly Depreciation (+€24,329) and Net result for the year (+€17,531)
- Other debts -€30,000
down €30,000 (-15.0%), from €199,846 to €169,846
- Profit (loss) carried forward +€17,531
up €17,531 (+12.1%), from -€144,907 to -€127,376
- Depreciation -€2,040
down €2,040 (-7.7%), from €26,369 to €24,329
- Gross operating margin +€1,044
up €1,044 (+2.3%), from €46,339 to €47,383
- Financial charges -€722
down €722 (-96.8%), from €746 to €24
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 | €259,284 | €246,431 | -€12,853 | -5.0% |
| Fixed assets | 21/28 | €226,182 | €201,852 | -€24,329 | -10.8% |
| Tangible fixed assets | 22/27 | €226,182 | €201,852 | -€24,329 | -10.8% |
| Land and buildings | 22 | €217,682 | €193,352 | -€24,329 | -11.2% |
| Furniture and vehicles | 24 | €8,500 | €8,500 | = | 0.0% |
| Current assets | 29/58 | €33,102 | €44,578 | +€11,476 | +34.7% |
| Amounts receivable within one year | 40/41 | €300 | - | -€300 | |
| Trade receivables | 40 | €300 | - | -€300 | |
| Cash at bank and in hand | 54/58 | €29,828 | €40,652 | +€10,825 | +36.3% |
| Deferred charges and accrued income | 490/1 | €2,975 | €3,926 | +€951 | +32.0% |
| Total equity and liabilities | 10/49 | €259,284 | €246,431 | -€12,853 | -5.0% |
| Equity | 10/15 | €55,473 | €73,004 | +€17,531 | +31.6% |
| Contributions | 10/11 | €200,380 | €200,380 | = | 0.0% |
| Capital | 10 | €200,380 | €200,380 | = | 0.0% |
| Issued capital | 100 | €200,380 | €200,380 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,907 | -€127,376 | +€17,531 | +12.1% |
| Amounts payable | 17/49 | €203,811 | €173,427 | -€30,385 | -14.9% |
| Amounts payable within one year | 42/48 | €203,186 | €173,427 | -€29,760 | -14.6% |
| Trade debts | 44 | €3,341 | €3,581 | +€240 | +7.2% |
| Suppliers | 440/4 | €3,341 | €3,581 | +€240 | +7.2% |
| Other amounts payable | 47/48 | €199,846 | €169,846 | -€30,000 | -15.0% |
| Accrued charges and deferred income | 492/3 | €625 | - | -€625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,369 | €24,329 | -€2,040 | -7.7% |
| Other operating charges | 640/8 | €5,336 | €5,499 | +€163 | +3.0% |
| Gross operating margin | 9900 | €46,339 | €47,383 | +€1,044 | +2.3% |
| Operating profit (loss) | 9901 | €14,633 | €17,555 | +€2,921 | +20.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €746 | €24 | -€722 | -96.8% |
| Recurring financial charges | 65 | €746 | €24 | -€722 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €13,888 | €17,531 | +€3,644 | +26.2% |
| Profit (loss) for the period | 9904 | €13,888 | €17,531 | +€3,644 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,888 | €17,531 | +€3,644 | +26.2% |
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 30 September 2026 via checked.be.