H3001: 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.
H3001
Largest movements
- Receivables within one year +€17,680
up €17,680 (+30.8%), from €57,464 to €75,144
of which Trade receivables: +€13,956
- Cash +€15,241
up €15,241 (+503.6%), from €3,026 to €18,267
mainly Net result for the year (+€20,704) and Trade debts (+€11,166)
- Deferred charges and accrued income -€4,176
down €4,176 (-45.1%), from €9,259 to €5,083
- Tangible fixed assets -€3,223
down €3,223 (-37.2%), from €8,656 to €5,433
of which Plant, machinery and equipment: -€2,061
- Profit (loss) carried forward +€20,704
up €20,704 (+31.8%), from €65,205 to €85,909
- Trade debts +€11,166
up €11,166 (+2011.1%), from €555 to €11,721
- Other debts -€6,078
no longer reported in 2025 (was €6,078)
- Gross operating margin -€3,738
down €3,738 (-10.6%), from €35,334 to €31,596
- Other operating charges -€1,537
down €1,537 (-74.7%), from €2,058 to €521
- Financial charges -€737
down €737 (-57.3%), from €1,287 to €550
of which Financial charges: -€725
- Depreciation +€405
up €405 (+14.4%), from €2,818 to €3,223
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 | €102,939 | €128,713 | +€25,773 | +25.0% |
| Fixed assets | 21/28 | €8,656 | €5,683 | -€2,973 | -34.3% |
| Tangible fixed assets | 22/27 | €8,656 | €5,433 | -€3,223 | -37.2% |
| Plant, machinery and equipment | 23 | €2,591 | €530 | -€2,061 | -79.5% |
| Furniture and vehicles | 24 | €3,534 | €3,001 | -€533 | -15.1% |
| Other tangible fixed assets | 26 | €2,531 | €1,902 | -€629 | -24.9% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €94,283 | €123,029 | +€28,746 | +30.5% |
| Stocks and contracts in progress | 3 | €24,535 | €24,535 | = | 0.0% |
| Stocks | 30/36 | €24,535 | €24,535 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,464 | €75,144 | +€17,680 | +30.8% |
| Trade receivables | 40 | €49,580 | €63,536 | +€13,956 | +28.1% |
| Other amounts receivable | 41 | €7,883 | €11,608 | +€3,724 | +47.2% |
| Cash at bank and in hand | 54/58 | €3,026 | €18,267 | +€15,241 | +503.6% |
| Deferred charges and accrued income | 490/1 | €9,259 | €5,083 | -€4,176 | -45.1% |
| Total equity and liabilities | 10/49 | €102,939 | €128,713 | +€25,773 | +25.0% |
| Equity | 10/15 | €82,567 | €103,271 | +€20,704 | +25.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,362 | €15,362 | = | 0.0% |
| Distributable reserves | 133 | €15,362 | €15,362 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,205 | €85,909 | +€20,704 | +31.8% |
| Amounts payable | 17/49 | €20,372 | €25,441 | +€5,069 | +24.9% |
| Amounts payable within one year | 42/48 | €20,372 | €25,441 | +€5,069 | +24.9% |
| Trade debts | 44 | €555 | €11,721 | +€11,166 | +2011.1% |
| Suppliers | 440/4 | €555 | €11,721 | +€11,166 | +2011.1% |
| Taxes, remuneration and social security | 45 | €13,740 | €13,720 | -€20 | -0.1% |
| Taxes | 450/3 | €13,740 | €13,720 | -€20 | -0.1% |
| Other amounts payable | 47/48 | €6,078 | - | -€6,078 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,818 | €3,223 | +€405 | +14.4% |
| Other operating charges | 640/8 | €2,058 | €521 | -€1,537 | -74.7% |
| Gross operating margin | 9900 | €35,334 | €31,596 | -€3,738 | -10.6% |
| Operating profit (loss) | 9901 | €30,458 | €27,852 | -€2,606 | -8.6% |
| Financial income | 75/76B | €1 | €173 | +€172 | +28201.6% |
| Recurring financial income | 75 | €1 | €169 | +€168 | +27572.1% |
| Non-recurring financial income | 76B | €1 | €4 | +€3 | +529.5% |
| Financial charges | 65/66B | €1,287 | €550 | -€737 | -57.3% |
| Recurring financial charges | 65 | €1,263 | €538 | -€725 | -57.4% |
| Non-recurring financial charges | 66B | €24 | €12 | -€12 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €29,172 | €27,475 | -€1,696 | -5.8% |
| Income taxes | 67/77 | €6,926 | €6,771 | -€155 | -2.2% |
| Profit (loss) for the period | 9904 | €22,246 | €20,704 | -€1,541 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,246 | €20,704 | -€1,541 | -6.9% |
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 8 October 2026 via checked.be.