3C Management: what changed
3C Management
Largest movements
- Cash +€202,285
up €202,285 (+361%), from €56,080 to €258,365
mainly Net result for the year (+€168,314) and Tax, wage and social debts (+€48,492)
- Receivables within one year +€15,563
up €15,563 (+1,448%), from €1,075 to €16,638
of which Trade receivables: +€16,638
- Current investments +€13,055
up €13,055 (+34.4%), from €37,982 to €51,037
- Tangible fixed assets -€7,866
down €7,866 (-16.0%), from €49,267 to €41,401
- Reserves +€168,314
up €168,314 (+184%), from €91,291 to €259,606
- Tax, wage and social debts +€48,492
up €48,492 (+117%), from €41,460 to €89,952
- Trade debts +€5,172
up €5,172 (+326%), from €1,587 to €6,760
- Gross operating margin +€106,152
up €106,152 (+85.8%), from €123,703 to €229,855
- Taxes +€25,153
up €25,153 (+97.2%), from €25,890 to €51,043
- Depreciation +€4,739
up €4,739 (+76.0%), from €6,236 to €10,974
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,703 | €369,672 | +€224,969 | +155% |
| Fixed assets | 21/28 | €49,267 | €41,401 | -€7,866 | -16.0% |
| Tangible fixed assets | 22/27 | €49,267 | €41,401 | -€7,866 | -16.0% |
| Furniture and vehicles | 24 | €49,267 | €41,401 | -€7,866 | -16.0% |
| Current assets | 29/58 | €95,436 | €328,271 | +€232,834 | +244% |
| Amounts receivable within one year | 40/41 | €1,075 | €16,638 | +€15,563 | +1,448% |
| Trade receivables | 40 | - | €16,638 | +€16,638 | |
| Other amounts receivable | 41 | €1,075 | - | -€1,075 | |
| Current investments | 50/53 | €37,982 | €51,037 | +€13,055 | +34.4% |
| Cash at bank and in hand | 54/58 | €56,080 | €258,365 | +€202,285 | +361% |
| Deferred charges and accrued income | 490/1 | €300 | €2,231 | +€1,931 | +644% |
| Total equity and liabilities | 10/49 | €144,703 | €369,672 | +€224,969 | +155% |
| Equity | 10/15 | €95,291 | €263,606 | +€168,314 | +177% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €91,291 | €259,606 | +€168,314 | +184% |
| Distributable reserves | 133 | €91,291 | €259,606 | +€168,314 | +184% |
| Amounts payable | 17/49 | €49,412 | €106,066 | +€56,654 | +115% |
| Amounts payable within one year | 42/48 | €49,412 | €106,066 | +€56,654 | +115% |
| Trade debts | 44 | €1,587 | €6,760 | +€5,172 | +326% |
| Suppliers | 440/4 | €1,587 | €6,760 | +€5,172 | +326% |
| Taxes, remuneration and social security | 45 | €41,460 | €89,952 | +€48,492 | +117% |
| Taxes | 450/3 | €41,460 | €89,952 | +€48,492 | +117% |
| Other amounts payable | 47/48 | €6,365 | €9,355 | +€2,990 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,236 | €10,974 | +€4,739 | +76.0% |
| Gross operating margin | 9900 | €123,703 | €229,855 | +€106,152 | +85.8% |
| Operating profit (loss) | 9901 | €117,467 | €218,880 | +€101,413 | +86.3% |
| Financial income | 75/76B | €62 | €1,444 | +€1,383 | +2,245% |
| Recurring financial income | 75 | €62 | €1,444 | +€1,383 | +2,245% |
| Financial charges | 65/66B | €348 | €968 | +€620 | +178% |
| Recurring financial charges | 65 | €348 | €968 | +€620 | +178% |
| Profit (loss) for the period before taxes | 9903 | €117,181 | €219,357 | +€102,176 | +87.2% |
| Income taxes | 67/77 | €25,890 | €51,043 | +€25,153 | +97.2% |
| Profit (loss) for the period | 9904 | €91,291 | €168,314 | +€77,023 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €91,291 | €168,314 | +€77,023 | +84.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.