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
- Cash -€33,612
down €33,612 (-60.3%), from €55,705 to €22,092
mainly Receivables within one year (-€32,990) and Net result for the year (-€17,883)
- Receivables within one year +€32,990
up €32,990 (+319.9%), from €10,311 to €43,302
- Tangible fixed assets -€19,074
down €19,074 (-6.3%), from €300,946 to €281,872
of which Land and buildings: -€19,126
- Profit (loss) carried forward -€17,883
down €17,883 (-28.7%), from -€62,265 to -€80,149
- Gross operating margin +€4,978
up €4,978, from -€949 to €4,029
- Other operating charges -€3,040
down €3,040 (-67.4%), from €4,509 to €1,469
- Financial charges +€49
up €49 (+32.5%), from €152 to €201
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 | €367,185 | €347,490 | -€19,695 | -5.4% |
| Fixed assets | 21/28 | €301,169 | €282,096 | -€19,074 | -6.3% |
| Tangible fixed assets | 22/27 | €300,946 | €281,872 | -€19,074 | -6.3% |
| Land and buildings | 22 | €298,846 | €279,720 | -€19,126 | -6.4% |
| Plant, machinery and equipment | 23 | €2,018 | €2,152 | +€134 | +6.7% |
| Furniture and vehicles | 24 | €81 | - | -€81 | |
| Financial fixed assets | 28 | €224 | €224 | = | 0.0% |
| Current assets | 29/58 | €66,016 | €65,394 | -€622 | -0.9% |
| Amounts receivable within one year | 40/41 | €10,311 | €43,302 | +€32,990 | +319.9% |
| Other amounts receivable | 41 | €10,311 | €43,302 | +€32,990 | +319.9% |
| Cash at bank and in hand | 54/58 | €55,705 | €22,092 | -€33,612 | -60.3% |
| Total equity and liabilities | 10/49 | €367,185 | €347,490 | -€19,695 | -5.4% |
| Equity | 10/15 | €361,935 | €344,052 | -€17,883 | -4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €362,201 | €362,201 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €356,001 | €356,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,265 | -€80,149 | -€17,883 | -28.7% |
| Amounts payable | 17/49 | €5,250 | €3,438 | -€1,812 | -34.5% |
| Amounts payable within one year | 42/48 | €5,250 | €3,438 | -€1,812 | -34.5% |
| Trade debts | 44 | €2,750 | €716 | -€2,034 | -74.0% |
| Suppliers | 440/4 | €2,750 | €716 | -€2,034 | -74.0% |
| Other amounts payable | 47/48 | €2,500 | €2,722 | +€222 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,239 | €20,243 | +€4 | 0.0% |
| Other operating charges | 640/8 | €4,509 | €1,469 | -€3,040 | -67.4% |
| Gross operating margin | 9900 | -€949 | €4,029 | +€4,978 | |
| Operating profit (loss) | 9901 | -€25,697 | -€17,682 | +€8,015 | +31.2% |
| Financial charges | 65/66B | €152 | €201 | +€49 | +32.5% |
| Recurring financial charges | 65 | €152 | €201 | +€49 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,849 | -€17,883 | +€7,966 | +30.8% |
| Profit (loss) for the period | 9904 | -€25,849 | -€17,883 | +€7,966 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,849 | -€17,883 | +€7,966 | +30.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.