3A Solutionss: 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 Solutionss
Largest movements
- Receivables within one year -€18,833
down €18,833 (-58.7%), from €32,090 to €13,257
of which Trade receivables: -€16,720
- Cash +€7,336
up €7,336 (+11.8%), from €62,006 to €69,341
mainly Net result for the year (+€21,956) and Other debts (+€20,061)
- Tangible fixed assets -€7,309
down €7,309 (-44.1%), from €16,584 to €9,276
- Profit (loss) carried forward -€91,126
no longer reported in 2025 (was €91,126)
- Reserves +€36,582
new in 2025: €36,582
- Other debts +€20,061
up €20,061 (+46,512%), from €43 to €20,104
- Tax, wage and social debts +€9,900
up €9,900 (+75.2%), from €13,165 to €23,065
of which Remuneration and social security: +€17,643
- Trade debts +€5,932
up €5,932 (+136%), from €4,346 to €10,278
- Gross operating margin +€140,576
up €140,576 (+766%), from €18,354 to €158,930
- Staff costs +€110,459
up €110,459 (+989%), from €11,174 to €121,633
- Taxes +€6,037
up €6,037 (+1,321%), from €457 to €6,493
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 | €110,680 | €92,029 | -€18,651 | -16.9% |
| Fixed assets | 21/28 | €16,584 | €9,276 | -€7,309 | -44.1% |
| Tangible fixed assets | 22/27 | €16,584 | €9,276 | -€7,309 | -44.1% |
| Furniture and vehicles | 24 | €16,584 | €9,276 | -€7,309 | -44.1% |
| Current assets | 29/58 | €94,096 | €82,753 | -€11,343 | -12.1% |
| Amounts receivable within one year | 40/41 | €32,090 | €13,257 | -€18,833 | -58.7% |
| Trade receivables | 40 | €27,090 | €10,370 | -€16,720 | -61.7% |
| Other amounts receivable | 41 | €5,000 | €2,887 | -€2,113 | -42.3% |
| Cash at bank and in hand | 54/58 | €62,006 | €69,341 | +€7,336 | +11.8% |
| Deferred charges and accrued income | 490/1 | - | €155 | +€155 | |
| Total equity and liabilities | 10/49 | €110,680 | €92,029 | -€18,651 | -16.9% |
| Equity | 10/15 | €93,126 | €38,582 | -€54,544 | -58.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €36,582 | +€36,582 | |
| Distributable reserves | 133 | - | €36,582 | +€36,582 | |
| Profit (loss) carried forward | 14 | €91,126 | - | -€91,126 | |
| Amounts payable | 17/49 | €17,554 | €53,447 | +€35,893 | +204% |
| Amounts payable within one year | 42/48 | €17,554 | €53,447 | +€35,893 | +204% |
| Trade debts | 44 | €4,346 | €10,278 | +€5,932 | +136% |
| Suppliers | 440/4 | €4,346 | €10,278 | +€5,932 | +136% |
| Taxes, remuneration and social security | 45 | €13,165 | €23,065 | +€9,900 | +75.2% |
| Taxes | 450/3 | €7,744 | - | -€7,744 | |
| Remuneration and social security | 454/9 | €5,421 | €23,065 | +€17,643 | +325% |
| Other amounts payable | 47/48 | €43 | €20,104 | +€20,061 | +46,512% |
| Remuneration, social security and pensions | 62 | €11,174 | €121,633 | +€110,459 | +989% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,901 | €8,110 | +€209 | +2.6% |
| Other operating charges | 640/8 | €428 | €391 | -€37 | -8.7% |
| Gross operating margin | 9900 | €18,354 | €158,930 | +€140,576 | +766% |
| Operating profit (loss) | 9901 | -€1,149 | €28,797 | +€29,946 | |
| Financial charges | 65/66B | €153 | €347 | +€194 | +127% |
| Recurring financial charges | 65 | €153 | €347 | +€194 | +127% |
| Profit (loss) for the period before taxes | 9903 | -€1,302 | €28,449 | +€29,752 | |
| Income taxes | 67/77 | €457 | €6,493 | +€6,037 | +1,321% |
| Profit (loss) for the period | 9904 | -€1,759 | €21,956 | +€23,715 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,759 | €21,956 | +€23,715 |
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 16 October 2026 via checked.be.