3 C CONSULTING: 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.
3 C CONSULTING
Largest movements
- Tangible fixed assets -€31,545
down €31,545 (-14.8%), from €213,610 to €182,065
of which Land and buildings: -€29,846
- Profit (loss) carried forward -€70,362
down €70,362 (-13.9%), from -€507,685 to -€578,047
- Other debts +€44,097
up €44,097 (+30.6%), from €143,903 to €188,000
- Gross operating margin +€23,579
up €23,579 (+53.5%), from -€44,082 to -€20,503
- Depreciation -€21,841
down €21,841 (-68.9%), from €31,677 to €9,836
- Other operating charges +€14,478
up €14,478 (+193%), from €7,518 to €21,996
- Financial charges -€4,764
down €4,764 (-20.9%), from €22,791 to €18,027
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 | €676,264 | €643,968 | -€32,296 | -4.8% |
| Fixed assets | 21/28 | €216,610 | €185,065 | -€31,545 | -14.6% |
| Tangible fixed assets | 22/27 | €213,610 | €182,065 | -€31,545 | -14.8% |
| Land and buildings | 22 | €211,910 | €182,065 | -€29,846 | -14.1% |
| Plant, machinery and equipment | 23 | €529 | €0 | -€529 | -100% |
| Furniture and vehicles | 24 | €1,170 | €0 | -€1,170 | -100% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €459,654 | €458,904 | -€751 | -0.2% |
| Stocks and contracts in progress | 3 | €458,449 | €458,449 | = | 0.0% |
| Stocks | 30/36 | €458,449 | €458,449 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €895 | €79 | -€816 | -91.2% |
| Other amounts receivable | 41 | €895 | €79 | -€816 | -91.2% |
| Cash at bank and in hand | 54/58 | €107 | €167 | +€60 | +55.5% |
| Deferred charges and accrued income | 490/1 | €204 | €209 | +€6 | +2.8% |
| Total equity and liabilities | 10/49 | €676,264 | €643,968 | -€32,296 | -4.8% |
| Equity | 10/15 | €168,831 | €98,468 | -€70,362 | -41.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €670,316 | €670,316 | = | 0.0% |
| Tax-exempt reserves | 132 | €53,826 | €0 | -€53,826 | -100% |
| Distributable reserves | 133 | €616,490 | €670,316 | +€53,826 | +8.7% |
| Profit (loss) carried forward | 14 | -€507,685 | -€578,047 | -€70,362 | -13.9% |
| Amounts payable | 17/49 | €507,434 | €545,500 | +€38,066 | +7.5% |
| Amounts payable after more than one year | 17 | €357,500 | €357,500 | = | 0.0% |
| Financial debts | 170/4 | €357,500 | €357,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €149,934 | €188,000 | +€38,066 | +25.4% |
| Trade debts | 44 | €5,649 | €0 | -€5,649 | -100% |
| Suppliers | 440/4 | €5,649 | €0 | -€5,649 | -100% |
| Taxes, remuneration and social security | 45 | €382 | €0 | -€382 | -100% |
| Taxes | 450/3 | €382 | €0 | -€382 | -100% |
| Other amounts payable | 47/48 | €143,903 | €188,000 | +€44,097 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,677 | €9,836 | -€21,841 | -68.9% |
| Other operating charges | 640/8 | €7,518 | €21,996 | +€14,478 | +193% |
| Gross operating margin | 9900 | -€44,082 | -€20,503 | +€23,579 | +53.5% |
| Operating profit (loss) | 9901 | -€83,277 | -€52,335 | +€30,941 | +37.2% |
| Financial income | 75/76B | €1 | €0 | -€0 | -63.5% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -63.5% |
| Financial charges | 65/66B | €22,791 | €18,027 | -€4,764 | -20.9% |
| Recurring financial charges | 65 | €22,791 | €18,027 | -€4,764 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | -€106,068 | -€70,362 | +€35,705 | +33.7% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -66.7% |
| Profit (loss) for the period | 9904 | -€106,068 | -€70,362 | +€35,706 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€106,068 | -€70,362 | +€35,706 | +33.7% |
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 1 November 2026 via checked.be.