3c Ventures: 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 Ventures
Largest movements
- Receivables within one year +€65,989
up €65,989 (+80.8%), from €81,655 to €147,644
of which Trade receivables: +€50,511
- Deferred charges and accrued income +€38,103
up €38,103 (+11,142%), from €342 to €38,445
- Cash +€3,752
up €3,752 (+69.6%), from €5,389 to €9,140
mainly Trade debts (+€75,700) and Net result for the year (+€42,894)
- Trade debts +€75,700
up €75,700 (+102%), from €74,393 to €150,093
- Profit (loss) carried forward +€34,267
up €34,267, from -€34,267 to €0
- Accrued charges and deferred income -€24,360
down €24,360 (-72.2%), from €33,723 to €9,364
- Tax, wage and social debts +€15,105
up €15,105 (+78.2%), from €19,319 to €34,423
of which Remuneration and social security: +€14,920
- Reserves +€8,627
new in 2025: €8,627
- Gross operating margin +€65,653
up €65,653 (+104%), from €63,353 to €129,006
- Staff costs +€20,901
up €20,901 (+33.2%), from €63,047 to €83,948
- Financial income -€12,415
down €12,415 (-84.9%), from €14,620 to €2,205
of which Non-recurring financial income: -€12,500
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 | €143,267 | €252,607 | +€109,340 | +76.3% |
| Fixed assets | 21/28 | €753 | €43 | -€710 | -94.3% |
| Tangible fixed assets | 22/27 | €753 | €43 | -€710 | -94.3% |
| Plant, machinery and equipment | 23 | €253 | €0 | -€253 | -100% |
| Furniture and vehicles | 24 | €500 | €43 | -€457 | -91.4% |
| Current assets | 29/58 | €142,515 | €252,564 | +€110,049 | +77.2% |
| Amounts receivable after more than one year | 29 | €55,129 | €57,334 | +€2,205 | +4.0% |
| Other amounts receivable | 291 | €55,129 | €57,334 | +€2,205 | +4.0% |
| Amounts receivable within one year | 40/41 | €81,655 | €147,644 | +€65,989 | +80.8% |
| Trade receivables | 40 | €64,279 | €114,790 | +€50,511 | +78.6% |
| Other amounts receivable | 41 | €17,375 | €32,854 | +€15,479 | +89.1% |
| Cash at bank and in hand | 54/58 | €5,389 | €9,140 | +€3,752 | +69.6% |
| Deferred charges and accrued income | 490/1 | €342 | €38,445 | +€38,103 | +11,142% |
| Total equity and liabilities | 10/49 | €143,267 | €252,607 | +€109,340 | +76.3% |
| Equity | 10/15 | -€34,167 | €8,727 | +€42,894 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €8,627 | +€8,627 | |
| Distributable reserves | 133 | - | €8,627 | +€8,627 | |
| Profit (loss) carried forward | 14 | -€34,267 | €0 | +€34,267 | |
| Amounts payable | 17/49 | €177,435 | €243,880 | +€66,445 | +37.4% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €93,711 | €184,516 | +€90,805 | +96.9% |
| Trade debts | 44 | €74,393 | €150,093 | +€75,700 | +102% |
| Suppliers | 440/4 | €74,393 | €150,093 | +€75,700 | +102% |
| Taxes, remuneration and social security | 45 | €19,319 | €34,423 | +€15,105 | +78.2% |
| Taxes | 450/3 | €11,760 | €11,944 | +€184 | +1.6% |
| Remuneration and social security | 454/9 | €7,559 | €22,479 | +€14,920 | +197% |
| Accrued charges and deferred income | 492/3 | €33,723 | €9,364 | -€24,360 | -72.2% |
| Remuneration, social security and pensions | 62 | €63,047 | €83,948 | +€20,901 | +33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €710 | -€381 | -34.9% |
| Other operating charges | 640/8 | €1,732 | €1,720 | -€12 | -0.7% |
| Non-recurring operating charges | 66A | €10,998 | €0 | -€10,998 | -100% |
| Gross operating margin | 9900 | €63,353 | €129,006 | +€65,653 | +104% |
| Operating profit (loss) | 9901 | -€13,516 | €42,628 | +€56,143 | |
| Financial income | 75/76B | €14,620 | €2,205 | -€12,415 | -84.9% |
| Recurring financial income | 75 | €2,120 | €2,205 | +€85 | +4.0% |
| Non-recurring financial income | 76B | €12,500 | €0 | -€12,500 | -100% |
| Financial charges | 65/66B | €276 | €1,265 | +€989 | +359% |
| Recurring financial charges | 65 | €276 | €1,265 | +€989 | +359% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €829 | €43,568 | +€42,739 | +5,157% |
| Income taxes | 67/77 | - | €673 | +€673 | |
| Profit (loss) for the period | 9904 | €829 | €42,894 | +€42,066 | +5,076% |
| Profit (loss) for the period to be appropriated | 9905 | €829 | €42,894 | +€42,066 | +5,076% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.