Three Development: 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.
Three Development
Largest movements
- Cash -€52,035
down €52,035 (-73.2%), from €71,131 to €19,096
mainly Other debts (-€50,000) and Net result for the year (-€1,948)
- Other debts -€50,000
down €50,000 (-34.0%), from €146,908 to €96,908
- Profit (loss) carried forward -€1,948
down €1,948 (-2.6%), from -€75,453 to -€77,402
- Gross operating margin -€195
down €195 (-16.5%), from -€1,182 to -€1,377
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,455 | €24,507 | -€51,948 | -67.9% |
| Current assets | 29/58 | €76,455 | €24,507 | -€51,948 | -67.9% |
| Amounts receivable within one year | 40/41 | €5,324 | €5,410 | +€86 | +1.6% |
| Other amounts receivable | 41 | €5,324 | €5,410 | +€86 | +1.6% |
| Cash at bank and in hand | 54/58 | €71,131 | €19,096 | -€52,035 | -73.2% |
| Total equity and liabilities | 10/49 | €76,455 | €24,507 | -€51,948 | -67.9% |
| Equity | 10/15 | -€70,453 | -€72,402 | -€1,948 | -2.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,453 | -€77,402 | -€1,948 | -2.6% |
| Amounts payable | 17/49 | €146,908 | €96,908 | -€50,000 | -34.0% |
| Amounts payable within one year | 42/48 | €146,908 | €96,908 | -€50,000 | -34.0% |
| Other amounts payable | 47/48 | €146,908 | €96,908 | -€50,000 | -34.0% |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Gross operating margin | 9900 | -€1,182 | -€1,377 | -€195 | -16.5% |
| Operating profit (loss) | 9901 | -€1,698 | -€1,905 | -€207 | -12.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,737 | -€1,948 | -€211 | -12.1% |
| Profit (loss) for the period | 9904 | -€1,737 | -€1,948 | -€211 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,737 | -€1,948 | -€211 | -12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.