P3 SOLUTIONS: 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.
P3 SOLUTIONS
Largest movements
- Cash +€339,139
up €339,139 (+1,069%), from €31,737 to €370,876
mainly Net result for the year (+€144,241) and Receivables within one year (+€136,702)
- Receivables within one year -€136,702
down €136,702 (-66.1%), from €206,880 to €70,178
- Current investments -€65,000
no longer reported in 2025 (was €65,000)
- Reserves +€140,213
up €140,213 (+63.6%), from €220,378 to €360,591
- Tax, wage and social debts -€10,992
down €10,992 (-18.1%), from €60,877 to €49,885
of which Taxes: -€13,397
- Trade debts +€6,698
up €6,698 (+329%), from €2,035 to €8,733
- Financial income -€413,359
down €413,359 (-99.8%), from €414,376 to €1,017
of which Non-recurring financial income: -€414,375
- Gross operating margin -€127,779
down €127,779 (-38.0%), from €336,588 to €208,809
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 | €309,922 | €448,817 | +€138,895 | +44.8% |
| Fixed assets | 21/28 | €4,244 | €5,806 | +€1,562 | +36.8% |
| Tangible fixed assets | 22/27 | €4,244 | €5,806 | +€1,562 | +36.8% |
| Plant, machinery and equipment | 23 | €4,037 | €2,857 | -€1,180 | -29.2% |
| Furniture and vehicles | 24 | €207 | €1,937 | +€1,731 | +837% |
| Other tangible fixed assets | 26 | - | €1,012 | +€1,012 | |
| Current assets | 29/58 | €305,679 | €443,011 | +€137,332 | +44.9% |
| Amounts receivable within one year | 40/41 | €206,880 | €70,178 | -€136,702 | -66.1% |
| Trade receivables | 40 | €206,880 | €70,178 | -€136,702 | -66.1% |
| Current investments | 50/53 | €65,000 | - | -€65,000 | |
| Cash at bank and in hand | 54/58 | €31,737 | €370,876 | +€339,139 | +1,069% |
| Deferred charges and accrued income | 490/1 | €2,062 | €1,957 | -€105 | -5.1% |
| Total equity and liabilities | 10/49 | €309,922 | €448,817 | +€138,895 | +44.8% |
| Equity | 10/15 | €238,978 | €379,191 | +€140,213 | +58.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220,378 | €360,591 | +€140,213 | +63.6% |
| Distributable reserves | 133 | €220,378 | €360,591 | +€140,213 | +63.6% |
| Amounts payable | 17/49 | €70,944 | €69,626 | -€1,318 | -1.9% |
| Amounts payable within one year | 42/48 | €70,701 | €69,383 | -€1,318 | -1.9% |
| Trade debts | 44 | €2,035 | €8,733 | +€6,698 | +329% |
| Suppliers | 440/4 | €2,035 | €8,733 | +€6,698 | +329% |
| Taxes, remuneration and social security | 45 | €60,877 | €49,885 | -€10,992 | -18.1% |
| Taxes | 450/3 | €58,014 | €44,617 | -€13,397 | -23.1% |
| Remuneration and social security | 454/9 | €2,863 | €5,268 | +€2,405 | +84.0% |
| Other amounts payable | 47/48 | €7,789 | €10,765 | +€2,976 | +38.2% |
| Accrued charges and deferred income | 492/3 | €243 | €243 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,960 | €1,477 | -€1,483 | -50.1% |
| Other operating charges | 640/8 | €3,124 | €822 | -€2,301 | -73.7% |
| Non-recurring operating charges | 66A | €532,000 | - | -€532,000 | |
| Gross operating margin | 9900 | €336,588 | €208,809 | -€127,779 | -38.0% |
| Operating profit (loss) | 9901 | -€201,496 | €206,509 | +€408,006 | |
| Financial income | 75/76B | €414,376 | €1,017 | -€413,359 | -99.8% |
| Recurring financial income | 75 | €1 | €1,017 | +€1,016 | +135,464% |
| Non-recurring financial income | 76B | €414,375 | - | -€414,375 | |
| Financial charges | 65/66B | €679 | €660 | -€19 | -2.8% |
| Recurring financial charges | 65 | €679 | €660 | -€19 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €212,200 | €206,866 | -€5,335 | -2.5% |
| Income taxes | 67/77 | €65,605 | €62,625 | -€2,980 | -4.5% |
| Profit (loss) for the period | 9904 | €146,595 | €144,241 | -€2,355 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €146,595 | €144,241 | -€2,355 | -1.6% |
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 19 October 2026 via checked.be.