3 L 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 L Consulting
Largest movements
- Cash -€26,451
down €26,451 (-18.2%), from €145,564 to €119,113
mainly Contributions, distributions and other (-€24,000) and Receivables within one year (-€7,969)
- Receivables within one year +€7,969
up €7,969 (+100%), from €7,955 to €15,924
of which Trade receivables: +€13,159
- Tangible fixed assets +€3,573
up €3,573 (+58.5%), from €6,108 to €9,680
of which Other tangible fixed assets: +€5,164
- Reserves -€15,346
down €15,346 (-22.2%), from €69,068 to €53,722
- Gross operating margin +€9,224
up €9,224 (+117%), from €7,852 to €17,076
- Taxes +€2,689
up €2,689 (+143%), from €1,887 to €4,576
- Financial charges +€1,048
up €1,048 (+274%), from €383 to €1,431
- Depreciation -€785
down €785 (-24.4%), from €3,213 to €2,427
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 | €160,298 | €145,418 | -€14,881 | -9.3% |
| Fixed assets | 21/28 | €6,108 | €9,680 | +€3,573 | +58.5% |
| Tangible fixed assets | 22/27 | €6,108 | €9,680 | +€3,573 | +58.5% |
| Furniture and vehicles | 24 | €1,768 | €176 | -€1,591 | -90.0% |
| Other tangible fixed assets | 26 | €4,340 | €9,504 | +€5,164 | +119% |
| Current assets | 29/58 | €154,190 | €135,737 | -€18,453 | -12.0% |
| Amounts receivable within one year | 40/41 | €7,955 | €15,924 | +€7,969 | +100% |
| Trade receivables | 40 | €2,341 | €15,500 | +€13,159 | +562% |
| Other amounts receivable | 41 | €5,613 | €424 | -€5,189 | -92.4% |
| Cash at bank and in hand | 54/58 | €145,564 | €119,113 | -€26,451 | -18.2% |
| Deferred charges and accrued income | 490/1 | €672 | €700 | +€28 | +4.2% |
| Total equity and liabilities | 10/49 | €160,298 | €145,418 | -€14,881 | -9.3% |
| Equity | 10/15 | €154,032 | €138,687 | -€15,346 | -10.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €69,068 | €53,722 | -€15,346 | -22.2% |
| Distributable reserves | 133 | €69,068 | €53,722 | -€15,346 | -22.2% |
| Profit (loss) carried forward | 14 | €72,565 | €72,565 | = | 0.0% |
| Amounts payable | 17/49 | €6,266 | €6,731 | +€465 | +7.4% |
| Amounts payable within one year | 42/48 | €5,860 | €6,731 | +€871 | +14.9% |
| Trade debts | 44 | €961 | €795 | -€166 | -17.2% |
| Suppliers | 440/4 | €961 | €795 | -€166 | -17.2% |
| Taxes, remuneration and social security | 45 | €3,357 | €3,081 | -€276 | -8.2% |
| Taxes | 450/3 | €3,357 | €3,081 | -€276 | -8.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,543 | €2,855 | +€1,312 | +85.0% |
| Accrued charges and deferred income | 492/3 | €406 | €0 | -€406 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,213 | €2,427 | -€785 | -24.4% |
| Gross operating margin | 9900 | €7,852 | €17,076 | +€9,224 | +117% |
| Operating profit (loss) | 9901 | €4,640 | €14,649 | +€10,009 | +216% |
| Financial income | 75/76B | €152 | €12 | -€140 | -92.1% |
| Recurring financial income | 75 | €152 | €12 | -€140 | -92.1% |
| Financial charges | 65/66B | €383 | €1,431 | +€1,048 | +274% |
| Recurring financial charges | 65 | €383 | €1,431 | +€1,048 | +274% |
| Profit (loss) for the period before taxes | 9903 | €4,409 | €13,230 | +€8,822 | +200% |
| Income taxes | 67/77 | €1,887 | €4,576 | +€2,689 | +143% |
| Profit (loss) for the period | 9904 | €2,522 | €8,654 | +€6,132 | +243% |
| Profit (loss) for the period to be appropriated | 9905 | €2,522 | €8,654 | +€6,132 | +243% |
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 25 October 2026 via checked.be.