3Plus: 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.
3Plus
Largest movements
- Receivables within one year +€62,091
up €62,091 (+26.3%), from €235,700 to €297,791
of which Other amounts receivable: +€85,048
- Tangible fixed assets -€29,560
down €29,560 (-81.5%), from €36,281 to €6,721
of which Plant, machinery and equipment: -€26,250
- Deferred charges and accrued income -€6,368
down €6,368 (-55.1%), from €11,557 to €5,189
- Trade debts -€24,554
down €24,554 (-57.6%), from €42,616 to €18,062
- Other debts +€21,044
up €21,044 (+141%), from €14,918 to €35,962
- Profit (loss) carried forward +€19,388
up €19,388 (+26.6%), from €72,855 to €92,243
- Tax, wage and social debts +€15,656
up €15,656 (+64.6%), from €24,240 to €39,896
of which Remuneration and social security: +€13,094
- Accrued charges and deferred income -€8,506
no longer reported in 2025 (was €8,506)
- Gross operating margin +€31,807
up €31,807 (+12.3%), from €259,528 to €291,335
- Staff costs -€10,685
down €10,685 (-5.2%), from €204,807 to €194,122
- Taxes +€5,431
up €5,431 (+110%), from €4,944 to €10,376
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 | €361,305 | €390,531 | +€29,226 | +8.1% |
| Fixed assets | 21/28 | €36,281 | €6,721 | -€29,560 | -81.5% |
| Tangible fixed assets | 22/27 | €36,281 | €6,721 | -€29,560 | -81.5% |
| Land and buildings | 22 | €10,031 | €6,721 | -€3,310 | -33.0% |
| Plant, machinery and equipment | 23 | €26,250 | €0 | -€26,250 | -100% |
| Current assets | 29/58 | €325,024 | €383,810 | +€58,786 | +18.1% |
| Amounts receivable within one year | 40/41 | €235,700 | €297,791 | +€62,091 | +26.3% |
| Trade receivables | 40 | €83,358 | €60,401 | -€22,957 | -27.5% |
| Other amounts receivable | 41 | €152,342 | €237,390 | +€85,048 | +55.8% |
| Cash at bank and in hand | 54/58 | €77,767 | €80,831 | +€3,063 | +3.9% |
| Deferred charges and accrued income | 490/1 | €11,557 | €5,189 | -€6,368 | -55.1% |
| Total equity and liabilities | 10/49 | €361,305 | €390,531 | +€29,226 | +8.1% |
| Equity | 10/15 | €271,025 | €296,611 | +€25,586 | +9.4% |
| Contributions | 10/11 | €191,973 | €191,973 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Contributions outside capital | 11 | €68,027 | €68,027 | = | 0.0% |
| Share premium | 1100/10 | €68,027 | €68,027 | = | 0.0% |
| Reserves | 13 | €6,197 | €12,395 | +€6,197 | +100% |
| Non-distributable reserves | 130/1 | €6,197 | €12,395 | +€6,197 | +100% |
| Legal reserve | 130 | €6,197 | €12,395 | +€6,197 | +100% |
| Profit (loss) carried forward | 14 | €72,855 | €92,243 | +€19,388 | +26.6% |
| Amounts payable | 17/49 | €90,280 | €93,920 | +€3,640 | +4.0% |
| Amounts payable within one year | 42/48 | €81,774 | €93,920 | +€12,146 | +14.9% |
| Trade debts | 44 | €42,616 | €18,062 | -€24,554 | -57.6% |
| Suppliers | 440/4 | €42,616 | €18,062 | -€24,554 | -57.6% |
| Taxes, remuneration and social security | 45 | €24,240 | €39,896 | +€15,656 | +64.6% |
| Taxes | 450/3 | €24,240 | €26,802 | +€2,562 | +10.6% |
| Remuneration and social security | 454/9 | - | €13,094 | +€13,094 | |
| Other amounts payable | 47/48 | €14,918 | €35,962 | +€21,044 | +141% |
| Accrued charges and deferred income | 492/3 | €8,506 | - | -€8,506 | |
| Remuneration, social security and pensions | 62 | €204,807 | €194,122 | -€10,685 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,126 | €29,560 | -€566 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €221 | +€221 | |
| Other operating charges | 640/8 | €191 | €0 | -€191 | -100% |
| Non-recurring operating charges | 66A | €15,230 | €35,962 | +€20,732 | +136% |
| Gross operating margin | 9900 | €259,528 | €291,335 | +€31,807 | +12.3% |
| Operating profit (loss) | 9901 | €9,175 | €31,471 | +€22,296 | +243% |
| Financial income | 75/76B | €5,860 | €4,644 | -€1,216 | -20.8% |
| Recurring financial income | 75 | €5,860 | €4,644 | -€1,216 | -20.8% |
| Financial charges | 65/66B | €117 | €153 | +€36 | +30.8% |
| Recurring financial charges | 65 | €117 | €153 | +€36 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €14,918 | €35,962 | +€21,044 | +141% |
| Income taxes | 67/77 | €4,944 | €10,376 | +€5,431 | +110% |
| Profit (loss) for the period | 9904 | €9,973 | €25,586 | +€15,612 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €9,973 | €25,586 | +€15,612 | +157% |
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 23 October 2026 via checked.be.