3B LEASING 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.
3B LEASING SERVICES
Largest movements
- Cash +€30,064
up €30,064 (+260.5%), from €11,539 to €41,603
mainly Trade debts (+€31,648) and Net result for the year (+€14,665)
- Receivables within one year +€24,280
up €24,280 (+75.5%), from €32,149 to €56,429
of which Trade receivables: +€23,872
- Trade debts +€31,648
up €31,648 (+316.8%), from €9,989 to €41,637
- Profit (loss) carried forward +€10,665
up €10,665 (+78.2%), from €13,642 to €24,306
- Advances received +€7,635
new in 2025: €7,635
- Other debts +€2,995
up €2,995 (+255.4%), from €1,173 to €4,168
- Tax, wage and social debts +€2,168
up €2,168 (+79.0%), from €2,745 to €4,913
of which Taxes: +€1,617
- Gross operating margin +€24,174
up €24,174 (+338.9%), from €7,132 to €31,306
- Staff costs +€10,898
new in 2025: €10,898
- Taxes +€2,748
up €2,748 (+170.3%), from €1,614 to €4,362
- Financial income +€2,047
new in 2025: €2,047
- Financial charges +€1,905
up €1,905 (+335.6%), from €568 to €2,473
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.
Cash bridge derived
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 | €48,000 | €103,111 | +€55,110 | +114.8% |
| Fixed assets | 21/28 | €3,947 | €4,743 | +€796 | +20.2% |
| Tangible fixed assets | 22/27 | €326 | €1,122 | +€796 | +244.2% |
| Plant, machinery and equipment | 23 | - | €1,009 | +€1,009 | |
| Furniture and vehicles | 24 | €326 | €113 | -€213 | -65.3% |
| Financial fixed assets | 28 | €3,621 | €3,621 | = | 0.0% |
| Current assets | 29/58 | €44,053 | €98,368 | +€54,314 | +123.3% |
| Amounts receivable within one year | 40/41 | €32,149 | €56,429 | +€24,280 | +75.5% |
| Trade receivables | 40 | €32,149 | €56,021 | +€23,872 | +74.3% |
| Other amounts receivable | 41 | - | €408 | +€408 | |
| Cash at bank and in hand | 54/58 | €11,539 | €41,603 | +€30,064 | +260.5% |
| Deferred charges and accrued income | 490/1 | €365 | €335 | -€29 | -8.0% |
| Total equity and liabilities | 10/49 | €48,000 | €103,111 | +€55,110 | +114.8% |
| Equity | 10/15 | €34,093 | €44,757 | +€10,665 | +31.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,642 | €24,306 | +€10,665 | +78.2% |
| Amounts payable | 17/49 | €13,908 | €58,353 | +€44,446 | +319.6% |
| Amounts payable within one year | 42/48 | €13,908 | €58,353 | +€44,446 | +319.6% |
| Trade debts | 44 | €9,989 | €41,637 | +€31,648 | +316.8% |
| Suppliers | 440/4 | €9,989 | €41,637 | +€31,648 | +316.8% |
| Advances received on contracts in progress | 46 | - | €7,635 | +€7,635 | |
| Taxes, remuneration and social security | 45 | €2,745 | €4,913 | +€2,168 | +79.0% |
| Taxes | 450/3 | €2,745 | €4,362 | +€1,617 | +58.9% |
| Remuneration and social security | 454/9 | - | €551 | +€551 | |
| Other amounts payable | 47/48 | €1,173 | €4,168 | +€2,995 | +255.4% |
| Remuneration, social security and pensions | 62 | - | €10,898 | +€10,898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €549 | +€265 | +93.5% |
| Other operating charges | 640/8 | €2,025 | €407 | -€1,618 | -79.9% |
| Gross operating margin | 9900 | €7,132 | €31,306 | +€24,174 | +338.9% |
| Operating profit (loss) | 9901 | €4,823 | €19,452 | +€14,629 | +303.3% |
| Financial income | 75/76B | - | €2,047 | +€2,047 | |
| Recurring financial income | 75 | - | €2,047 | +€2,047 | |
| Financial charges | 65/66B | €568 | €2,473 | +€1,905 | +335.6% |
| Recurring financial charges | 65 | €568 | €2,473 | +€1,905 | +335.6% |
| Profit (loss) for the period before taxes | 9903 | €4,256 | €19,027 | +€14,771 | +347.1% |
| Income taxes | 67/77 | €1,614 | €4,362 | +€2,748 | +170.3% |
| Profit (loss) for the period | 9904 | €2,641 | €14,665 | +€12,023 | +455.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,641 | €14,665 | +€12,023 | +455.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.