3A Services: 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 Services
Largest movements
- Tangible fixed assets +€31,482
up €31,482 (+941%), from €3,344 to €34,826
of which Furniture and vehicles: +€30,176
- Receivables within one year +€7,357
up €7,357 (+7,675%), from €96 to €7,453
of which Trade receivables: +€3,840
- Cash +€2,551
up €2,551 (+49.4%), from €5,162 to €7,714
mainly Debts after one year (+€24,781) and Net result for the year (+€8,748)
- Deferred charges and accrued income -€758
down €758 (-92.9%), from €816 to €58
- Debts after one year +€24,781
new in 2025: €24,781
- Profit (loss) carried forward +€8,748
up €8,748, from -€7,967 to €781
- Other debts -€6,995
down €6,995 (-98.7%), from €7,089 to €94
- Trade debts +€5,581
up €5,581 (+257%), from €2,174 to €7,755
- Tax, wage and social debts +€4,593
up €4,593 (+75.2%), from €6,112 to €10,705
- Gross operating margin +€5,815
up €5,815 (+43.8%), from €13,280 to €19,094
- Depreciation +€2,931
up €2,931 (+223%), from €1,315 to €4,246
- Taxes -€1,062
down €1,062 (-18.6%), from €5,707 to €4,645
- Financial charges +€396
up €396 (+371%), from €107 to €502
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 | €9,418 | €50,051 | +€40,633 | +431% |
| Fixed assets | 21/28 | €3,344 | €34,826 | +€31,482 | +941% |
| Tangible fixed assets | 22/27 | €3,344 | €34,826 | +€31,482 | +941% |
| Land and buildings | 22 | - | €749 | +€749 | |
| Plant, machinery and equipment | 23 | €1,421 | €3,101 | +€1,680 | +118% |
| Furniture and vehicles | 24 | €800 | €30,976 | +€30,176 | +3,772% |
| Assets under construction and advance payments | 27 | €1,123 | - | -€1,123 | |
| Current assets | 29/58 | €6,074 | €15,225 | +€9,151 | +151% |
| Amounts receivable within one year | 40/41 | €96 | €7,453 | +€7,357 | +7,675% |
| Trade receivables | 40 | - | €3,840 | +€3,840 | |
| Other amounts receivable | 41 | €96 | €3,613 | +€3,517 | +3,669% |
| Cash at bank and in hand | 54/58 | €5,162 | €7,714 | +€2,551 | +49.4% |
| Deferred charges and accrued income | 490/1 | €816 | €58 | -€758 | -92.9% |
| Total equity and liabilities | 10/49 | €9,418 | €50,051 | +€40,633 | +431% |
| Equity | 10/15 | -€5,967 | €2,781 | +€8,748 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,967 | €781 | +€8,748 | |
| Amounts payable | 17/49 | €15,385 | €47,270 | +€31,884 | +207% |
| Amounts payable after more than one year | 17 | - | €24,781 | +€24,781 | |
| Financial debts | 170/4 | - | €24,781 | +€24,781 | |
| Amounts payable within one year | 42/48 | €15,375 | €22,489 | +€7,114 | +46.3% |
| Current portion of amounts payable after more than one year | 42 | - | €3,935 | +€3,935 | |
| Trade debts | 44 | €2,174 | €7,755 | +€5,581 | +257% |
| Suppliers | 440/4 | €2,174 | €7,755 | +€5,581 | +257% |
| Taxes, remuneration and social security | 45 | €6,112 | €10,705 | +€4,593 | +75.2% |
| Taxes | 450/3 | €6,112 | €10,705 | +€4,593 | +75.2% |
| Other amounts payable | 47/48 | €7,089 | €94 | -€6,995 | -98.7% |
| Accrued charges and deferred income | 492/3 | €10 | - | -€10 | |
| Non-recurring operating income | 76A | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,315 | €4,246 | +€2,931 | +223% |
| Other operating charges | 640/8 | €865 | €954 | +€89 | +10.2% |
| Gross operating margin | 9900 | €13,280 | €19,094 | +€5,815 | +43.8% |
| Operating profit (loss) | 9901 | €11,100 | €13,894 | +€2,795 | +25.2% |
| Financial income | 75/76B | €135 | €2 | -€134 | -98.9% |
| Recurring financial income | 75 | €135 | €2 | -€134 | -98.9% |
| Financial charges | 65/66B | €107 | €502 | +€396 | +371% |
| Recurring financial charges | 65 | €107 | €502 | +€396 | +371% |
| Profit (loss) for the period before taxes | 9903 | €11,128 | €13,394 | +€2,265 | +20.4% |
| Income taxes | 67/77 | €5,707 | €4,645 | -€1,062 | -18.6% |
| Profit (loss) for the period | 9904 | €5,421 | €8,748 | +€3,328 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,421 | €8,748 | +€3,328 | +61.4% |
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 18 October 2026 via checked.be.