TR3B: 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.
TR3B
Largest movements
- Cash -€36,860
down €36,860 (-70.5%), from €52,317 to €15,457
mainly Receivables within one year (-€30,166) and Contributions, distributions and other (-€16,973)
- Receivables within one year +€30,166
up €30,166 (+63.2%), from €47,764 to €77,931
of which Other amounts receivable: +€38,065
- Tangible fixed assets -€2,346
down €2,346 (-14.6%), from €16,077 to €13,732
of which Land and buildings: -€2,779
- Tax, wage and social debts -€11,993
down €11,993 (-54.4%), from €22,037 to €10,044
- Profit (loss) carried forward +€3,117
up €3,117 (+128%), from €2,438 to €5,556
- Taxes -€5,694
down €5,694 (-62.9%), from €9,054 to €3,360
- Gross operating margin -€4,819
down €4,819 (-12.8%), from €37,528 to €32,710
- Staff costs +€4,500
new in 2025: €4,500
- Financial income +€1,311
up €1,311 (+99.0%), from €1,324 to €2,635
- Other operating charges +€1,266
up €1,266 (+73.4%), from €1,726 to €2,992
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 | €116,159 | €107,120 | -€9,040 | -7.8% |
| Fixed assets | 21/28 | €16,077 | €13,732 | -€2,346 | -14.6% |
| Tangible fixed assets | 22/27 | €16,077 | €13,732 | -€2,346 | -14.6% |
| Land and buildings | 22 | €15,074 | €12,295 | -€2,779 | -18.4% |
| Furniture and vehicles | 24 | €1,003 | €1,437 | +€433 | +43.2% |
| Current assets | 29/58 | €100,082 | €93,388 | -€6,694 | -6.7% |
| Amounts receivable within one year | 40/41 | €47,764 | €77,931 | +€30,166 | +63.2% |
| Trade receivables | 40 | €13,891 | €5,993 | -€7,898 | -56.9% |
| Other amounts receivable | 41 | €33,874 | €71,938 | +€38,065 | +112% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €52,317 | €15,457 | -€36,860 | -70.5% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €116,159 | €107,120 | -€9,040 | -7.8% |
| Equity | 10/15 | €93,818 | €96,935 | +€3,117 | +3.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €89,379 | €89,379 | = | 0.0% |
| Distributable reserves | 133 | €89,379 | €89,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,438 | €5,556 | +€3,117 | +128% |
| Amounts payable | 17/49 | €22,341 | €10,185 | -€12,157 | -54.4% |
| Amounts payable within one year | 42/48 | €22,341 | €10,185 | -€12,157 | -54.4% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €305 | €123 | -€181 | -59.5% |
| Suppliers | 440/4 | €305 | €123 | -€181 | -59.5% |
| Taxes, remuneration and social security | 45 | €22,037 | €10,044 | -€11,993 | -54.4% |
| Taxes | 450/3 | €22,037 | €10,044 | -€11,993 | -54.4% |
| Remuneration, social security and pensions | 62 | - | €4,500 | +€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,201 | €3,584 | -€618 | -14.7% |
| Other operating charges | 640/8 | €1,726 | €2,992 | +€1,266 | +73.4% |
| Gross operating margin | 9900 | €37,528 | €32,710 | -€4,819 | -12.8% |
| Operating profit (loss) | 9901 | €31,601 | €21,635 | -€9,967 | -31.5% |
| Financial income | 75/76B | €1,324 | €2,635 | +€1,311 | +99.0% |
| Recurring financial income | 75 | €1,324 | €2,635 | +€1,311 | +99.0% |
| Financial charges | 65/66B | €1,140 | €819 | -€321 | -28.2% |
| Recurring financial charges | 65 | €1,140 | €819 | -€321 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €31,786 | €23,451 | -€8,335 | -26.2% |
| Income taxes | 67/77 | €9,054 | €3,360 | -€5,694 | -62.9% |
| Profit (loss) for the period | 9904 | €22,732 | €20,091 | -€2,641 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,732 | €20,091 | -€2,641 | -11.6% |
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 14 October 2026 via checked.be.