THREEPLUS: 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.
THREEPLUS
Largest movements
- Cash +€11,503
up €11,503 (+24.1%), from €47,705 to €59,208
mainly Net result for the year (+€30,438) and Depreciation (+€9,913)
- Receivables within one year -€6,723
down €6,723 (-22.2%), from €30,338 to €23,615
of which Other amounts receivable: -€5,904
- Tangible fixed assets -€5,473
down €5,473 (-16.5%), from €33,208 to €27,735
of which Furniture and vehicles: -€4,843
- Deferred charges and accrued income +€2,804
up €2,804 (+30.9%), from €9,083 to €11,887
- Tax, wage and social debts -€3,607
down €3,607 (-36.8%), from €9,799 to €6,192
- Trade debts +€3,374
up €3,374 (+63.3%), from €5,330 to €8,703
- Other debts +€2,343
up €2,343 (+2.8%), from €84,745 to €87,089
- Gross operating margin -€30,975
down €30,975 (-38.2%), from €81,108 to €50,133
- Taxes -€6,183
down €6,183 (-41.0%), from €15,086 to €8,904
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 | €120,334 | €122,444 | +€2,110 | +1.8% |
| Fixed assets | 21/28 | €33,208 | €27,735 | -€5,473 | -16.5% |
| Tangible fixed assets | 22/27 | €33,208 | €27,735 | -€5,473 | -16.5% |
| Plant, machinery and equipment | 23 | €630 | - | -€630 | |
| Furniture and vehicles | 24 | €32,578 | €27,735 | -€4,843 | -14.9% |
| Current assets | 29/58 | €87,126 | €94,710 | +€7,584 | +8.7% |
| Amounts receivable within one year | 40/41 | €30,338 | €23,615 | -€6,723 | -22.2% |
| Trade receivables | 40 | €21,338 | €20,519 | -€820 | -3.8% |
| Other amounts receivable | 41 | €9,000 | €3,096 | -€5,904 | -65.6% |
| Cash at bank and in hand | 54/58 | €47,705 | €59,208 | +€11,503 | +24.1% |
| Deferred charges and accrued income | 490/1 | €9,083 | €11,887 | +€2,804 | +30.9% |
| Total equity and liabilities | 10/49 | €120,334 | €122,444 | +€2,110 | +1.8% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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% |
| Amounts payable | 17/49 | €99,874 | €101,984 | +€2,110 | +2.1% |
| Amounts payable within one year | 42/48 | €99,874 | €101,984 | +€2,110 | +2.1% |
| Trade debts | 44 | €5,330 | €8,703 | +€3,374 | +63.3% |
| Suppliers | 440/4 | €5,330 | €8,703 | +€3,374 | +63.3% |
| Taxes, remuneration and social security | 45 | €9,799 | €6,192 | -€3,607 | -36.8% |
| Taxes | 450/3 | €9,799 | €6,192 | -€3,607 | -36.8% |
| Other amounts payable | 47/48 | €84,745 | €87,089 | +€2,343 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,133 | €9,913 | -€219 | -2.2% |
| Other operating charges | 640/8 | €714 | €732 | +€18 | +2.5% |
| Gross operating margin | 9900 | €81,108 | €50,133 | -€30,975 | -38.2% |
| Operating profit (loss) | 9901 | €70,261 | €39,488 | -€30,774 | -43.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €123 | €147 | +€25 | +20.2% |
| Recurring financial charges | 65 | €123 | €147 | +€25 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €70,139 | €39,341 | -€30,797 | -43.9% |
| Income taxes | 67/77 | €15,086 | €8,904 | -€6,183 | -41.0% |
| Profit (loss) for the period | 9904 | €55,053 | €30,438 | -€24,615 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,053 | €30,438 | -€24,615 | -44.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.