Threejays: 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.
Threejays
Largest movements
- Cash +€48,149
up €48,149 (+50.2%), from €95,845 to €143,994
mainly Net result for the year (+€88,618) and Tax, wage and social debts (+€10,807)
- Receivables after one year +€20,918
up €20,918 (+150.0%), from €13,950 to €34,868
- Receivables within one year +€16,232
up €16,232 (+1652.0%), from €983 to €17,214
- Deferred charges and accrued income +€10,017
up €10,017 (+158.8%), from €6,307 to €16,324
- Current investments +€9,990
new in 2025: €9,990
- Reserves +€88,618
up €88,618 (+100.7%), from €87,996 to €176,614
- Tax, wage and social debts +€10,807
up €10,807 (+44.6%), from €24,225 to €35,031
of which Taxes: +€10,886
- Accrued charges and deferred income +€5,163
up €5,163 (+826.1%), from €625 to €5,788
- Gross operating margin +€9,272
up €9,272 (+8.0%), from €115,546 to €124,818
- Taxes +€6,405
up €6,405 (+22.5%), from €28,516 to €34,921
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 | €120,405 | €224,994 | +€104,588 | +86.9% |
| Fixed assets | 21/28 | €3,321 | €2,604 | -€717 | -21.6% |
| Tangible fixed assets | 22/27 | €3,321 | €2,604 | -€717 | -21.6% |
| Plant, machinery and equipment | 23 | €3,321 | €2,604 | -€717 | -21.6% |
| Current assets | 29/58 | €117,084 | €222,390 | +€105,306 | +89.9% |
| Amounts receivable after more than one year | 29 | €13,950 | €34,868 | +€20,918 | +150.0% |
| Other amounts receivable | 291 | €13,950 | €34,868 | +€20,918 | +150.0% |
| Amounts receivable within one year | 40/41 | €983 | €17,214 | +€16,232 | +1652.0% |
| Trade receivables | 40 | €983 | €17,214 | +€16,232 | +1652.0% |
| Current investments | 50/53 | - | €9,990 | +€9,990 | |
| Cash at bank and in hand | 54/58 | €95,845 | €143,994 | +€48,149 | +50.2% |
| Deferred charges and accrued income | 490/1 | €6,307 | €16,324 | +€10,017 | +158.8% |
| Total equity and liabilities | 10/49 | €120,405 | €224,994 | +€104,588 | +86.9% |
| Equity | 10/15 | €95,556 | €184,174 | +€88,618 | +92.7% |
| Contributions | 10/11 | €7,560 | €7,560 | = | 0.0% |
| Reserves | 13 | €87,996 | €176,614 | +€88,618 | +100.7% |
| Distributable reserves | 133 | €87,996 | €176,614 | +€88,618 | +100.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €24,850 | €40,820 | +€15,970 | +64.3% |
| Amounts payable within one year | 42/48 | €24,225 | €35,031 | +€10,807 | +44.6% |
| Taxes, remuneration and social security | 45 | €24,225 | €35,031 | +€10,807 | +44.6% |
| Taxes | 450/3 | €20,424 | €31,310 | +€10,886 | +53.3% |
| Remuneration and social security | 454/9 | €3,800 | €3,721 | -€79 | -2.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €625 | €5,788 | +€5,163 | +826.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €266 | €717 | +€451 | +169.5% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €115,546 | €124,818 | +€9,272 | +8.0% |
| Operating profit (loss) | 9901 | €114,752 | €123,557 | +€8,805 | +7.7% |
| Financial income | 75/76B | €415 | €753 | +€338 | +81.6% |
| Recurring financial income | 75 | €415 | €753 | +€338 | +81.6% |
| Financial charges | 65/66B | €26 | €771 | +€744 | +2846.7% |
| Recurring financial charges | 65 | €26 | €771 | +€744 | +2846.7% |
| Profit (loss) for the period before taxes | 9903 | €115,141 | €123,540 | +€8,399 | +7.3% |
| Income taxes | 67/77 | €28,516 | €34,921 | +€6,405 | +22.5% |
| Profit (loss) for the period | 9904 | €86,624 | €88,618 | +€1,994 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,624 | €88,618 | +€1,994 | +2.3% |
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 9 October 2026 via checked.be.