3A ICT 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.
3A ICT Consulting
Largest movements
- Current investments -€27,970
down €27,970 (-14.3%), from €195,562 to €167,592
- Cash -€19,981
down €19,981 (-59.7%), from €33,491 to €13,510
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€20,830)
- Receivables within one year +€6,039
up €6,039 (+23.5%), from €25,723 to €31,762
of which Trade receivables: +€3,263
- Profit (loss) carried forward -€21,681
down €21,681 (-10.9%), from €198,024 to €176,343
- Tax, wage and social debts -€20,830
down €20,830 (-34.9%), from €59,745 to €38,915
- Gross operating margin -€6,571
down €6,571 (-6.1%), from €108,304 to €101,733
- Taxes -€1,242
down €1,242 (-5.6%), from €22,317 to €21,075
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 | €270,086 | €226,475 | -€43,611 | -16.1% |
| Fixed assets | 21/28 | €14,297 | €12,921 | -€1,376 | -9.6% |
| Tangible fixed assets | 22/27 | €14,297 | €12,921 | -€1,376 | -9.6% |
| Furniture and vehicles | 24 | €403 | €273 | -€130 | -32.2% |
| Other tangible fixed assets | 26 | €13,894 | €12,648 | -€1,246 | -9.0% |
| Current assets | 29/58 | €255,789 | €213,554 | -€42,235 | -16.5% |
| Amounts receivable within one year | 40/41 | €25,723 | €31,762 | +€6,039 | +23.5% |
| Trade receivables | 40 | €22,637 | €25,900 | +€3,263 | +14.4% |
| Other amounts receivable | 41 | €3,086 | €5,861 | +€2,775 | +89.9% |
| Current investments | 50/53 | €195,562 | €167,592 | -€27,970 | -14.3% |
| Cash at bank and in hand | 54/58 | €33,491 | €13,510 | -€19,981 | -59.7% |
| Deferred charges and accrued income | 490/1 | €1,012 | €690 | -€322 | -31.8% |
| Total equity and liabilities | 10/49 | €270,086 | €226,475 | -€43,611 | -16.1% |
| Equity | 10/15 | €208,024 | €186,343 | -€21,681 | -10.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,024 | €176,343 | -€21,681 | -10.9% |
| Amounts payable | 17/49 | €62,062 | €40,132 | -€21,930 | -35.3% |
| Amounts payable within one year | 42/48 | €62,062 | €40,132 | -€21,930 | -35.3% |
| Trade debts | 44 | €2,318 | €1,218 | -€1,100 | -47.5% |
| Suppliers | 440/4 | €2,318 | €1,218 | -€1,100 | -47.5% |
| Taxes, remuneration and social security | 45 | €59,745 | €38,915 | -€20,830 | -34.9% |
| Taxes | 450/3 | €59,745 | €38,915 | -€20,830 | -34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,292 | €1,376 | +€84 | +6.5% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €108,304 | €101,733 | -€6,571 | -6.1% |
| Operating profit (loss) | 9901 | €106,484 | €99,813 | -€6,671 | -6.3% |
| Financial income | 75/76B | €690 | €1,186 | +€497 | +72.0% |
| Recurring financial income | 75 | €690 | €1,186 | +€497 | +72.0% |
| Financial charges | 65/66B | €1,994 | €1,605 | -€388 | -19.5% |
| Recurring financial charges | 65 | €1,994 | €1,605 | -€388 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €105,180 | €99,394 | -€5,786 | -5.5% |
| Income taxes | 67/77 | €22,317 | €21,075 | -€1,242 | -5.6% |
| Profit (loss) for the period | 9904 | €82,863 | €78,319 | -€4,544 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,863 | €78,319 | -€4,544 | -5.5% |
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.