3C GROUP: 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.
3C GROUP
Largest movements
- Receivables within one year +€76,240
up €76,240 (+228%), from €33,495 to €109,735
of which Other amounts receivable: +€80,761
- Cash -€4,068
down €4,068 (-22.1%), from €18,397 to €14,329
mainly Receivables within one year (-€76,240) and Other debts (-€9,150)
- Reserves +€50,000
up €50,000 (+265%), from €18,900 to €68,900
- Tax, wage and social debts +€20,498
up €20,498 (+128%), from €15,976 to €36,474
of which Taxes: +€17,998
- Profit (loss) carried forward +€10,349
up €10,349 (+14,955%), from €69 to €10,418
- Other debts -€9,150
down €9,150 (-85.9%), from €10,654 to €1,504
- Gross operating margin +€29,379
up €29,379 (+55.7%), from €52,759 to €82,138
- Taxes +€15,139
up €15,139 (+196%), from €7,724 to €22,864
- Financial income +€2,496
up €2,496 (+387%), from €646 to €3,141
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 | €53,488 | €125,915 | +€72,427 | +135% |
| Fixed assets | 21/28 | €1,595 | €1,851 | +€256 | +16.0% |
| Tangible fixed assets | 22/27 | €1,595 | €1,851 | +€256 | +16.0% |
| Plant, machinery and equipment | 23 | €1,595 | €1,851 | +€256 | +16.0% |
| Current assets | 29/58 | €51,892 | €124,064 | +€72,172 | +139% |
| Amounts receivable within one year | 40/41 | €33,495 | €109,735 | +€76,240 | +228% |
| Trade receivables | 40 | €15,910 | €11,389 | -€4,521 | -28.4% |
| Other amounts receivable | 41 | €17,585 | €98,346 | +€80,761 | +459% |
| Cash at bank and in hand | 54/58 | €18,397 | €14,329 | -€4,068 | -22.1% |
| Total equity and liabilities | 10/49 | €53,488 | €125,915 | +€72,427 | +135% |
| Equity | 10/15 | €25,169 | €85,518 | +€60,349 | +240% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,900 | €68,900 | +€50,000 | +265% |
| Distributable reserves | 133 | €18,900 | €68,900 | +€50,000 | +265% |
| Profit (loss) carried forward | 14 | €69 | €10,418 | +€10,349 | +14,955% |
| Amounts payable | 17/49 | €28,318 | €40,396 | +€12,078 | +42.7% |
| Amounts payable within one year | 42/48 | €28,318 | €40,378 | +€12,060 | +42.6% |
| Trade debts | 44 | €1,688 | €2,400 | +€712 | +42.2% |
| Suppliers | 440/4 | €1,688 | €2,400 | +€712 | +42.2% |
| Taxes, remuneration and social security | 45 | €15,976 | €36,474 | +€20,498 | +128% |
| Taxes | 450/3 | €14,976 | €32,974 | +€17,998 | +120% |
| Remuneration and social security | 454/9 | €1,000 | €3,500 | +€2,500 | +250% |
| Other amounts payable | 47/48 | €10,654 | €1,504 | -€9,150 | -85.9% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97 | €641 | +€544 | +560% |
| Other operating charges | 640/8 | €480 | €787 | +€307 | +63.8% |
| Gross operating margin | 9900 | €52,759 | €82,138 | +€29,379 | +55.7% |
| Operating profit (loss) | 9901 | €52,181 | €80,710 | +€28,529 | +54.7% |
| Financial income | 75/76B | €646 | €3,141 | +€2,496 | +387% |
| Recurring financial income | 75 | €646 | €3,141 | +€2,496 | +387% |
| Financial charges | 65/66B | €71 | €638 | +€567 | +798% |
| Recurring financial charges | 65 | €71 | €638 | +€567 | +798% |
| Profit (loss) for the period before taxes | 9903 | €52,756 | €83,213 | +€30,457 | +57.7% |
| Income taxes | 67/77 | €7,724 | €22,864 | +€15,139 | +196% |
| Profit (loss) for the period | 9904 | €45,031 | €60,349 | +€15,318 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,031 | €60,349 | +€15,318 | +34.0% |
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.