B3B: 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.
What changed
B3B
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,533
2024 · -€80,889+€83,422
Equity
€4.1m
2024 · €4.1m+€2,533
Cash
€2,983
2024 · €18,437-€15,454
Balance sheet total
€6.1m
2024 · €6.1m-€45,106
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Trade debts -€110,617
down €110,617 (-96.7%), from €114,423 to €3,807
- Other debts +€67,017
up €67,017 (+3.5%), from €1.9m to €2.0m
Income statement
- Staff costs -€122,525
down €122,525 (-55.7%), from €220,059 to €97,534
- Turnover -€41,065
down €41,065 (-10.5%), from €390,565 to €349,500
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.
Result 2024
-€80,889
Turnover
-€41,065
Other operating income
-€569
Services and other goods
-€1,497
Staff costs
+€122,525
Depreciation
+€16
Other operating charges
-€607
Other operating items
+€5,000
Financial charges
-€387
Taxes
+€5
Result 2025
€2,533
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€15,454
Investment
€0
Financing
€0
Cash 2024
€18,437
From operations (derived)
-€15,454
Net result for the year
+€2,533
Receivables within one year
+€28,367
Deferred charges and accrued income
+€1,285
Trade debts
-€110,617
Tax, wage and social debts
-€4,039
Other debts
+€67,017
Cash 2025
€2,983
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,149,773 | €6,104,667 | -€45,106 | -0.7% |
| Fixed assets | 21/28 | €5,580,292 | €5,580,292 | = | 0.0% |
| Financial fixed assets | 28 | €5,580,292 | €5,580,292 | = | 0.0% |
| Affiliated companies | 280/1 | €5,580,292 | €5,580,292 | = | 0.0% |
| Participating interests | 280 | €5,580,292 | €5,580,292 | = | 0.0% |
| Current assets | 29/58 | €569,480 | €524,374 | -€45,106 | -7.9% |
| Amounts receivable within one year | 40/41 | €546,288 | €517,921 | -€28,367 | -5.2% |
| Trade receivables | 40 | €269,628 | €241,332 | -€28,296 | -10.5% |
| Other amounts receivable | 41 | €276,660 | €276,590 | -€70 | 0.0% |
| Cash at bank and in hand | 54/58 | €18,437 | €2,983 | -€15,454 | -83.8% |
| Deferred charges and accrued income | 490/1 | €4,755 | €3,470 | -€1,285 | -27.0% |
| Total equity and liabilities | 10/49 | €6,149,773 | €6,104,667 | -€45,106 | -0.7% |
| Equity | 10/15 | €4,112,956 | €4,115,488 | +€2,533 | +0.1% |
| Contributions | 10/11 | €4,021,228 | €4,021,228 | = | 0.0% |
| Reserves | 13 | €172,617 | €172,617 | = | 0.0% |
| Distributable reserves | 133 | €172,617 | €172,617 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,889 | -€78,356 | +€2,533 | +3.1% |
| Amounts payable | 17/49 | €2,036,817 | €1,989,178 | -€47,639 | -2.3% |
| Amounts payable within one year | 42/48 | €2,036,817 | €1,989,178 | -€47,639 | -2.3% |
| Trade debts | 44 | €114,423 | €3,807 | -€110,617 | -96.7% |
| Suppliers | 440/4 | €114,423 | €3,807 | -€110,617 | -96.7% |
| Taxes, remuneration and social security | 45 | €26,820 | €22,781 | -€4,039 | -15.1% |
| Taxes | 450/3 | €7,484 | €12,593 | +€5,109 | +68.3% |
| Remuneration and social security | 454/9 | €19,337 | €10,188 | -€9,149 | -47.3% |
| Other amounts payable | 47/48 | €1,895,573 | €1,962,590 | +€67,017 | +3.5% |
| Operating income | 70/76A | €393,164 | €356,530 | -€36,634 | -9.3% |
| Turnover | 70 | €390,565 | €349,500 | -€41,065 | -10.5% |
| Other operating income | 74 | €2,599 | €2,030 | -€569 | -21.9% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Operating charges | 60/66A | €473,450 | €353,013 | -€120,437 | -25.4% |
| Services and other goods | 61 | €252,166 | €253,662 | +€1,497 | +0.6% |
| Remuneration, social security and pensions | 62 | €220,059 | €97,534 | -€122,525 | -55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16 | - | -€16 | |
| Other operating charges | 640/8 | €1,210 | €1,816 | +€607 | +50.2% |
| Operating profit (loss) | 9901 | -€80,286 | €3,517 | +€83,803 | |
| Financial charges | 65/66B | €523 | €910 | +€387 | +74.0% |
| Recurring financial charges | 65 | €523 | €910 | +€387 | +74.0% |
| Debt charges | 650 | €523 | €910 | +€387 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | -€80,809 | €2,608 | +€83,417 | |
| Income taxes | 67/77 | €80 | €75 | -€5 | -6.7% |
| Taxes | 670/3 | €80 | €75 | -€5 | -6.7% |
| Profit (loss) for the period | 9904 | -€80,889 | €2,533 | +€83,422 | |
| Profit (loss) for the period to be appropriated | 9905 | -€80,889 | €2,533 | +€83,422 |
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 26 October 2026 via checked.be.