3CNS: 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.
3CNS
Largest movements
- Receivables within one year -€58,436
down €58,436 (-47.8%), from €122,377 to €63,941
of which Trade receivables: -€35,060
- Cash +€7,605
up €7,605 (+7.1%), from €106,849 to €114,453
mainly Net result for the year (+€142,704) and Receivables within one year (+€58,436)
- Tangible fixed assets -€2,591
down €2,591 (-68.3%), from €3,794 to €1,203
- Tax, wage and social debts -€41,812
down €41,812 (-77.7%), from €53,817 to €12,005
of which Taxes: -€41,812
- Other debts -€23,662
down €23,662 (-14.1%), from €167,742 to €144,080
- Reserves +€12,704
up €12,704 (+1,447%), from €878 to €13,582
- Gross operating margin -€14,483
down €14,483 (-7.1%), from €203,930 to €189,447
- Taxes -€3,081
down €3,081 (-6.9%), from €44,490 to €41,409
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 | €233,259 | €179,837 | -€53,422 | -22.9% |
| Fixed assets | 21/28 | €4,034 | €1,443 | -€2,591 | -64.2% |
| Tangible fixed assets | 22/27 | €3,794 | €1,203 | -€2,591 | -68.3% |
| Furniture and vehicles | 24 | €3,794 | €1,203 | -€2,591 | -68.3% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €229,225 | €178,394 | -€50,831 | -22.2% |
| Amounts receivable within one year | 40/41 | €122,377 | €63,941 | -€58,436 | -47.8% |
| Trade receivables | 40 | €99,001 | €63,941 | -€35,060 | -35.4% |
| Other amounts receivable | 41 | €23,375 | €0 | -€23,375 | -100% |
| Cash at bank and in hand | 54/58 | €106,849 | €114,453 | +€7,605 | +7.1% |
| Total equity and liabilities | 10/49 | €233,259 | €179,837 | -€53,422 | -22.9% |
| Equity | 10/15 | €10,878 | €23,582 | +€12,704 | +117% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €878 | €13,582 | +€12,704 | +1,447% |
| Distributable reserves | 133 | €878 | €13,582 | +€12,704 | +1,447% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €222,381 | €156,255 | -€66,127 | -29.7% |
| Amounts payable within one year | 42/48 | €221,559 | €156,255 | -€65,304 | -29.5% |
| Trade debts | 44 | - | €170 | +€170 | |
| Suppliers | 440/4 | - | €170 | +€170 | |
| Taxes, remuneration and social security | 45 | €53,817 | €12,005 | -€41,812 | -77.7% |
| Taxes | 450/3 | €53,817 | €12,005 | -€41,812 | -77.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €167,742 | €144,080 | -€23,662 | -14.1% |
| Accrued charges and deferred income | 492/3 | €822 | €0 | -€822 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,407 | €2,591 | -€816 | -24.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €203,930 | €189,447 | -€14,483 | -7.1% |
| Operating profit (loss) | 9901 | €200,136 | €186,456 | -€13,679 | -6.8% |
| Financial income | 75/76B | €5 | €17 | +€12 | +242% |
| Recurring financial income | 75 | €5 | €17 | +€12 | +242% |
| Financial charges | 65/66B | €3,665 | €2,360 | -€1,305 | -35.6% |
| Recurring financial charges | 65 | €3,665 | €2,360 | -€1,305 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €196,475 | €184,113 | -€12,362 | -6.3% |
| Income taxes | 67/77 | €44,490 | €41,409 | -€3,081 | -6.9% |
| Profit (loss) for the period | 9904 | €151,986 | €142,704 | -€9,281 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €151,986 | €142,704 | -€9,281 | -6.1% |
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 25 October 2026 via checked.be.