Threetom: 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.
Threetom
Largest movements
- Cash +€13,400
up €13,400 (+85.1%), from €15,754 to €29,154
mainly Depreciation (+€7,668) and Net result for the year (+€4,454)
- Tangible fixed assets -€7,668
down €7,668 (-45.6%), from €16,804 to €9,136
- Receivables within one year -€2,412
no longer reported in 2025 (was €2,412)
of which Other amounts receivable: -€2,019
- Stocks and contracts -€552
no longer reported in 2025 (was €552)
- Other debts -€5,396
down €5,396 (-27.6%), from €19,553 to €14,157
- Reserves +€4,454
up €4,454 (+41.2%), from €10,810 to €15,264
- Trade debts +€4,328
up €4,328 (+3026.6%), from €143 to €4,471
- Tax, wage and social debts -€618
down €618 (-24.6%), from €2,516 to €1,898
- Gross operating margin -€5,649
down €5,649 (-28.9%), from €19,516 to €13,867
- Depreciation +€2,617
up €2,617 (+51.8%), from €5,051 to €7,668
- Other operating charges -€1,239
down €1,239 (-91.2%), from €1,359 to €120
- Taxes -€1,007
down €1,007 (-40.0%), from €2,517 to €1,510
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 | €35,522 | €38,290 | +€2,768 | +7.8% |
| Fixed assets | 21/28 | €16,804 | €9,136 | -€7,668 | -45.6% |
| Tangible fixed assets | 22/27 | €16,804 | €9,136 | -€7,668 | -45.6% |
| Plant, machinery and equipment | 23 | €16,804 | €9,136 | -€7,668 | -45.6% |
| Current assets | 29/58 | €18,718 | €29,154 | +€10,436 | +55.8% |
| Stocks and contracts in progress | 3 | €552 | - | -€552 | |
| Stocks | 30/36 | €552 | - | -€552 | |
| Amounts receivable within one year | 40/41 | €2,412 | - | -€2,412 | |
| Trade receivables | 40 | €393 | - | -€393 | |
| Other amounts receivable | 41 | €2,019 | - | -€2,019 | |
| Cash at bank and in hand | 54/58 | €15,754 | €29,154 | +€13,400 | +85.1% |
| Total equity and liabilities | 10/49 | €35,522 | €38,290 | +€2,768 | +7.8% |
| Equity | 10/15 | €13,310 | €17,764 | +€4,454 | +33.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,810 | €15,264 | +€4,454 | +41.2% |
| Distributable reserves | 133 | €10,810 | €15,264 | +€4,454 | +41.2% |
| Amounts payable | 17/49 | €22,212 | €20,526 | -€1,686 | -7.6% |
| Amounts payable within one year | 42/48 | €22,212 | €20,526 | -€1,686 | -7.6% |
| Trade debts | 44 | €143 | €4,471 | +€4,328 | +3026.6% |
| Suppliers | 440/4 | €143 | €4,471 | +€4,328 | +3026.6% |
| Taxes, remuneration and social security | 45 | €2,516 | €1,898 | -€618 | -24.6% |
| Taxes | 450/3 | €2,516 | €1,898 | -€618 | -24.6% |
| Other amounts payable | 47/48 | €19,553 | €14,157 | -€5,396 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,051 | €7,668 | +€2,617 | +51.8% |
| Other operating charges | 640/8 | €1,359 | €120 | -€1,239 | -91.2% |
| Gross operating margin | 9900 | €19,516 | €13,867 | -€5,649 | -28.9% |
| Operating profit (loss) | 9901 | €13,106 | €6,079 | -€7,027 | -53.6% |
| Financial income | 75/76B | €5 | €59 | +€54 | +1080.0% |
| Recurring financial income | 75 | €5 | €59 | +€54 | +1080.0% |
| Financial charges | 65/66B | €325 | €174 | -€151 | -46.5% |
| Recurring financial charges | 65 | €325 | €174 | -€151 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €12,786 | €5,964 | -€6,822 | -53.4% |
| Income taxes | 67/77 | €2,517 | €1,510 | -€1,007 | -40.0% |
| Profit (loss) for the period | 9904 | €10,269 | €4,454 | -€5,815 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,269 | €4,454 | -€5,815 | -56.6% |
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 12 October 2026 via checked.be.