L3 Maintenance: 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.
L3 Maintenance
Largest movements
- Cash +€17,666
up €17,666 (+152%), from €11,641 to €29,307
mainly Other debts (+€17,565) and Net result for the year (+€10,665)
- Receivables within one year -€4,737
down €4,737 (-21.1%), from €22,498 to €17,760
of which Trade receivables: -€7,263
- Intangible fixed assets -€1,916
down €1,916 (-44.2%), from €4,335 to €2,418
- Tangible fixed assets -€1,878
down €1,878 (-24.2%), from €7,769 to €5,891
of which Plant, machinery and equipment: -€1,783
- Deferred charges and accrued income -€1,664
down €1,664 (-19.9%), from €8,373 to €6,709
- Profit (loss) carried forward -€19,312
down €19,312 (-72.0%), from €26,812 to €7,500
- Other debts +€17,565
up €17,565 (+755%), from €2,327 to €19,892
- Reserves +€10,665
up €10,665 (+70.2%), from €15,190 to €25,855
- Trade debts -€1,330
down €1,330 (-85.6%), from €1,554 to €224
- Gross operating margin -€5,564
down €5,564 (-20.1%), from €27,741 to €22,176
- Taxes -€1,179
down €1,179 (-17.5%), from €6,720 to €5,541
- Financial income +€326
up €326 (+7,524%), from €4 to €330
- Depreciation +€287
up €287 (+6.2%), from €4,626 to €4,913
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.
Derived cash bridge
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 | €54,616 | €62,086 | +€7,470 | +13.7% |
| Fixed assets | 21/28 | €12,104 | €8,310 | -€3,794 | -31.3% |
| Intangible fixed assets | 21 | €4,335 | €2,418 | -€1,916 | -44.2% |
| Tangible fixed assets | 22/27 | €7,769 | €5,891 | -€1,878 | -24.2% |
| Plant, machinery and equipment | 23 | €7,674 | €5,891 | -€1,783 | -23.2% |
| Furniture and vehicles | 24 | €95 | - | -€95 | |
| Current assets | 29/58 | €42,512 | €53,776 | +€11,264 | +26.5% |
| Amounts receivable within one year | 40/41 | €22,498 | €17,760 | -€4,737 | -21.1% |
| Trade receivables | 40 | €22,495 | €15,232 | -€7,263 | -32.3% |
| Other amounts receivable | 41 | €3 | €2,528 | +€2,526 | +96,772% |
| Cash at bank and in hand | 54/58 | €11,641 | €29,307 | +€17,666 | +152% |
| Deferred charges and accrued income | 490/1 | €8,373 | €6,709 | -€1,664 | -19.9% |
| Total equity and liabilities | 10/49 | €54,616 | €62,086 | +€7,470 | +13.7% |
| Equity | 10/15 | €44,002 | €35,355 | -€8,647 | -19.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,190 | €25,855 | +€10,665 | +70.2% |
| Distributable reserves | 133 | €15,190 | €25,855 | +€10,665 | +70.2% |
| Profit (loss) carried forward | 14 | €26,812 | €7,500 | -€19,312 | -72.0% |
| Amounts payable | 17/49 | €10,614 | €26,731 | +€16,117 | +152% |
| Amounts payable within one year | 42/48 | €10,393 | €26,724 | +€16,331 | +157% |
| Trade debts | 44 | €1,554 | €224 | -€1,330 | -85.6% |
| Suppliers | 440/4 | €1,554 | €224 | -€1,330 | -85.6% |
| Taxes, remuneration and social security | 45 | €6,512 | €6,609 | +€96 | +1.5% |
| Taxes | 450/3 | €6,512 | €6,609 | +€96 | +1.5% |
| Other amounts payable | 47/48 | €2,327 | €19,892 | +€17,565 | +755% |
| Accrued charges and deferred income | 492/3 | €221 | €6 | -€214 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,626 | €4,913 | +€287 | +6.2% |
| Other operating charges | 640/8 | €992 | €1,261 | +€269 | +27.2% |
| Gross operating margin | 9900 | €27,741 | €22,176 | -€5,564 | -20.1% |
| Operating profit (loss) | 9901 | €22,123 | €16,002 | -€6,121 | -27.7% |
| Financial income | 75/76B | €4 | €330 | +€326 | +7,524% |
| Recurring financial income | 75 | €4 | €330 | +€326 | +7,524% |
| Financial charges | 65/66B | €217 | €126 | -€91 | -41.8% |
| Recurring financial charges | 65 | €217 | €126 | -€91 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €21,910 | €16,206 | -€5,705 | -26.0% |
| Income taxes | 67/77 | €6,720 | €5,541 | -€1,179 | -17.5% |
| Profit (loss) for the period | 9904 | €15,190 | €10,665 | -€4,525 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,190 | €10,665 | -€4,525 | -29.8% |
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 14 October 2026 via checked.be.