V 3 B: 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.
V 3 B
Largest movements
- Cash +€1,003
up €1,003 (+1.2%), from €82,159 to €83,163
mainly Other debts (+€2,838) and Tax, wage and social debts (+€550)
- Other debts +€2,838
up €2,838 (+14.5%), from €19,589 to €22,427
- Reserves -€1,862
down €1,862 (-3.9%), from €47,669 to €45,808
- Gross operating margin +€320
up €320 (+26.9%), from -€1,190 to -€870
- Financial income +€40
up €40 (+9.6%), from €417 to €457
- Other operating charges +€15
up €15 (+1.9%), from €799 to €814
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 | €95,055 | €96,590 | +€1,535 | +1.6% |
| Fixed assets | 21/28 | €4,033 | €3,796 | -€237 | -5.9% |
| Tangible fixed assets | 22/27 | €4,033 | €3,796 | -€237 | -5.9% |
| Land and buildings | 22 | €4,033 | €3,796 | -€237 | -5.9% |
| Current assets | 29/58 | €91,022 | €92,794 | +€1,772 | +1.9% |
| Amounts receivable within one year | 40/41 | €6,850 | €7,584 | +€734 | +10.7% |
| Trade receivables | 40 | €6,850 | €7,584 | +€734 | +10.7% |
| Cash at bank and in hand | 54/58 | €82,159 | €83,163 | +€1,003 | +1.2% |
| Deferred charges and accrued income | 490/1 | €2,013 | €2,047 | +€34 | +1.7% |
| Total equity and liabilities | 10/49 | €95,055 | €96,590 | +€1,535 | +1.6% |
| Equity | 10/15 | €66,261 | €64,400 | -€1,862 | -2.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €47,669 | €45,808 | -€1,862 | -3.9% |
| Distributable reserves | 133 | €47,669 | €45,808 | -€1,862 | -3.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €28,794 | €32,190 | +€3,396 | +11.8% |
| Amounts payable within one year | 42/48 | €28,794 | €32,190 | +€3,396 | +11.8% |
| Trade debts | 44 | €528 | €536 | +€8 | +1.5% |
| Suppliers | 440/4 | €528 | €536 | +€8 | +1.5% |
| Taxes, remuneration and social security | 45 | €8,676 | €9,227 | +€550 | +6.3% |
| Taxes | 450/3 | €5,222 | €5,729 | +€508 | +9.7% |
| Remuneration and social security | 454/9 | €3,455 | €3,497 | +€42 | +1.2% |
| Other amounts payable | 47/48 | €19,589 | €22,427 | +€2,838 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €237 | = | 0.0% |
| Other operating charges | 640/8 | €799 | €814 | +€15 | +1.9% |
| Gross operating margin | 9900 | -€1,190 | -€870 | +€320 | +26.9% |
| Operating profit (loss) | 9901 | -€2,226 | -€1,921 | +€305 | +13.7% |
| Financial income | 75/76B | €417 | €457 | +€40 | +9.6% |
| Recurring financial income | 75 | €417 | €457 | +€40 | +9.6% |
| Financial charges | 65/66B | €74 | €67 | -€7 | -9.2% |
| Recurring financial charges | 65 | €74 | €67 | -€7 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,882 | -€1,530 | +€352 | +18.7% |
| Income taxes | 67/77 | €323 | €331 | +€9 | +2.6% |
| Profit (loss) for the period | 9904 | -€2,205 | -€1,862 | +€343 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,205 | -€1,862 | +€343 | +15.6% |
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 5 October 2026 via checked.be.