OP.B3H: 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.
OP.B3H
Largest movements
- Tangible fixed assets -€10,747
down €10,747 (-12.0%), from €89,551 to €78,804
- Other debts +€29,506
up €29,506 (+21.8%), from €135,239 to €164,746
- Profit (loss) carried forward -€23,756
down €23,756 (-19.4%), from -€122,518 to -€146,274
- Debts after one year -€16,575
down €16,575 (-30.8%), from €53,874 to €37,299
- Gross operating margin -€15,001
down €15,001 (-85.6%), from €17,533 to €2,531
- Financial charges -€9,343
down €9,343 (-40.4%), from €23,100 to €13,757
- Depreciation -€8,060
down €8,060 (-42.9%), from €18,806 to €10,747
- Other operating charges -€1,448
down €1,448 (-44.8%), from €3,232 to €1,784
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 | €90,425 | €80,405 | -€10,020 | -11.1% |
| Fixed assets | 21/28 | €89,551 | €78,804 | -€10,747 | -12.0% |
| Tangible fixed assets | 22/27 | €89,551 | €78,804 | -€10,747 | -12.0% |
| Land and buildings | 22 | €89,551 | €78,804 | -€10,747 | -12.0% |
| Current assets | 29/58 | €874 | €1,601 | +€727 | +83.2% |
| Amounts receivable within one year | 40/41 | - | €500 | +€500 | |
| Trade receivables | 40 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €874 | €964 | +€90 | +10.3% |
| Deferred charges and accrued income | 490/1 | - | €137 | +€137 | |
| Total equity and liabilities | 10/49 | €90,425 | €80,405 | -€10,020 | -11.1% |
| Equity | 10/15 | -€114,458 | -€138,214 | -€23,756 | -20.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,518 | -€146,274 | -€23,756 | -19.4% |
| Amounts payable | 17/49 | €204,883 | €218,619 | +€13,737 | +6.7% |
| Amounts payable after more than one year | 17 | €53,874 | €37,299 | -€16,575 | -30.8% |
| Financial debts | 170/4 | €53,874 | €37,299 | -€16,575 | -30.8% |
| Amounts payable within one year | 42/48 | €151,009 | €181,320 | +€30,312 | +20.1% |
| Current portion of amounts payable after more than one year | 42 | €15,770 | €16,575 | +€805 | +5.1% |
| Other amounts payable | 47/48 | €135,239 | €164,746 | +€29,506 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,806 | €10,747 | -€8,060 | -42.9% |
| Other operating charges | 640/8 | €3,232 | €1,784 | -€1,448 | -44.8% |
| Gross operating margin | 9900 | €17,533 | €2,531 | -€15,001 | -85.6% |
| Operating profit (loss) | 9901 | -€4,506 | -€9,999 | -€5,494 | -121.9% |
| Financial charges | 65/66B | €23,100 | €13,757 | -€9,343 | -40.4% |
| Recurring financial charges | 65 | €23,100 | €13,757 | -€9,343 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | -€27,605 | -€23,756 | +€3,849 | +13.9% |
| Profit (loss) for the period | 9904 | -€27,605 | -€23,756 | +€3,849 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,605 | -€23,756 | +€3,849 | +13.9% |
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 10 October 2026 via checked.be.