ONE, TWO, THREE HOME: 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.
ONE, TWO, THREE HOME
Largest movements
- Cash +€18,081
up €18,081 (+10,780%), from €168 to €18,249
mainly Tax, wage and social debts (+€7,283) and Net result for the year (+€5,638)
- Tangible fixed assets -€4,843
down €4,843 (-7.9%), from €61,070 to €56,228
- Tax, wage and social debts +€7,283
up €7,283 (+113%), from €6,447 to €13,730
- Reserves +€5,638
up €5,638 (+21.4%), from €26,388 to €32,026
of which Non-distributable reserves: +€5,500
- Trade debts +€1,940
up €1,940 (+158%), from €1,227 to €3,167
- Other debts -€1,623
down €1,623 (-18.9%), from €8,576 to €6,953
- Gross operating margin -€16,191
down €16,191 (-57.7%), from €28,042 to €11,851
- Taxes -€4,217
down €4,217 (-65.4%), from €6,447 to €2,230
- Financial income +€3,980
up €3,980, from €0 to €3,980
- Financial charges -€915
down €915 (-83.9%), from €1,091 to €176
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 | €61,238 | €74,476 | +€13,238 | +21.6% |
| Fixed assets | 21/28 | €61,070 | €56,228 | -€4,843 | -7.9% |
| Tangible fixed assets | 22/27 | €61,070 | €56,228 | -€4,843 | -7.9% |
| Land and buildings | 22 | €61,070 | €56,228 | -€4,843 | -7.9% |
| Current assets | 29/58 | €168 | €18,249 | +€18,081 | +10,780% |
| Cash at bank and in hand | 54/58 | €168 | €18,249 | +€18,081 | +10,780% |
| Total equity and liabilities | 10/49 | €61,238 | €74,476 | +€13,238 | +21.6% |
| Equity | 10/15 | €44,988 | €50,626 | +€5,638 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,388 | €32,026 | +€5,638 | +21.4% |
| Non-distributable reserves | 130/1 | €21,610 | €27,110 | +€5,500 | +25.5% |
| Reserves not available under the articles | 1311 | €21,610 | €27,110 | +€5,500 | +25.5% |
| Distributable reserves | 133 | €4,778 | €4,916 | +€138 | +2.9% |
| Amounts payable | 17/49 | €16,250 | €23,850 | +€7,600 | +46.8% |
| Amounts payable within one year | 42/48 | €16,250 | €23,850 | +€7,600 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,227 | €3,167 | +€1,940 | +158% |
| Suppliers | 440/4 | €1,227 | €3,167 | +€1,940 | +158% |
| Taxes, remuneration and social security | 45 | €6,447 | €13,730 | +€7,283 | +113% |
| Taxes | 450/3 | €6,447 | €13,730 | +€7,283 | +113% |
| Other amounts payable | 47/48 | €8,576 | €6,953 | -€1,623 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,843 | €4,843 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,854 | €2,944 | +€90 | +3.2% |
| Gross operating margin | 9900 | €28,042 | €11,851 | -€16,191 | -57.7% |
| Operating profit (loss) | 9901 | €20,345 | €4,064 | -€16,281 | -80.0% |
| Financial income | 75/76B | €0 | €3,980 | +€3,980 | |
| Recurring financial income | 75 | €0 | €3,980 | +€3,980 | |
| Financial charges | 65/66B | €1,091 | €176 | -€915 | -83.9% |
| Recurring financial charges | 65 | €1,091 | €176 | -€915 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €19,254 | €7,868 | -€11,386 | -59.1% |
| Income taxes | 67/77 | €6,447 | €2,230 | -€4,217 | -65.4% |
| Profit (loss) for the period | 9904 | €12,808 | €5,638 | -€7,169 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,808 | €5,638 | -€7,169 | -56.0% |
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 24 October 2026 via checked.be.