3CP INSPECTION: what changed
3CP INSPECTION
Largest movements
- Cash -€44,965
down €44,965 (-56.3%), from €79,880 to €34,915
mainly Contributions, distributions and other (-€78,155) and Investment in fixed assets (net) (-€20,802)
- Receivables within one year +€12,038
up €12,038 (+113%), from €10,650 to €22,688
of which Other amounts receivable: +€10,490
- Tangible fixed assets +€10,965
up €10,965 (+3.2%), from €347,828 to €358,793
of which Land and buildings: +€8,732
- Reserves -€50,044
down €50,044 (-54.6%), from €91,655 to €41,611
- Trade debts +€20,739
up €20,739 (+263%), from €7,894 to €28,634
- Tax, wage and social debts +€9,452
up €9,452 (+116%), from €8,128 to €17,580
of which Remuneration and social security: +€5,250
- Debts after one year -€7,154
down €7,154 (-2.4%), from €299,247 to €292,093
- Other debts +€6,023
up €6,023 (+99.6%), from €6,046 to €12,070
- Financial charges -€39,967
down €39,967 (-89.2%), from €44,818 to €4,851
of which Financial charges: -€34,968
- Gross operating margin -€30,421
down €30,421 (-35.4%), from €85,981 to €55,560
- Other operating charges -€11,946
down €11,946 (-92.0%), from €12,986 to €1,040
- Taxes +€3,731
up €3,731 (+51.6%), from €7,232 to €10,963
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 | €440,361 | €418,207 | -€22,154 | -5.0% |
| Fixed assets | 21/28 | €347,828 | €358,793 | +€10,965 | +3.2% |
| Tangible fixed assets | 22/27 | €347,828 | €358,793 | +€10,965 | +3.2% |
| Land and buildings | 22 | €346,975 | €355,707 | +€8,732 | +2.5% |
| Furniture and vehicles | 24 | €852 | €3,086 | +€2,234 | +262% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €92,533 | €59,414 | -€33,120 | -35.8% |
| Amounts receivable within one year | 40/41 | €10,650 | €22,688 | +€12,038 | +113% |
| Trade receivables | 40 | €10,622 | €12,170 | +€1,548 | +14.6% |
| Other amounts receivable | 41 | €28 | €10,518 | +€10,490 | +37,843% |
| Cash at bank and in hand | 54/58 | €79,880 | €34,915 | -€44,965 | -56.3% |
| Deferred charges and accrued income | 490/1 | €2,004 | €1,811 | -€193 | -9.6% |
| Total equity and liabilities | 10/49 | €440,361 | €418,207 | -€22,154 | -5.0% |
| Equity | 10/15 | €110,255 | €60,211 | -€50,044 | -45.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,655 | €41,611 | -€50,044 | -54.6% |
| Distributable reserves | 133 | €91,655 | €41,611 | -€50,044 | -54.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €330,106 | €357,996 | +€27,890 | +8.4% |
| Amounts payable after more than one year | 17 | €299,247 | €292,093 | -€7,154 | -2.4% |
| Financial debts | 170/4 | €299,247 | €292,093 | -€7,154 | -2.4% |
| Amounts payable within one year | 42/48 | €29,319 | €65,728 | +€36,410 | +124% |
| Current portion of amounts payable after more than one year | 42 | €7,250 | €7,445 | +€195 | +2.7% |
| Trade debts | 44 | €7,894 | €28,634 | +€20,739 | +263% |
| Suppliers | 440/4 | €7,894 | €28,634 | +€20,739 | +263% |
| Taxes, remuneration and social security | 45 | €8,128 | €17,580 | +€9,452 | +116% |
| Taxes | 450/3 | €8,128 | €12,330 | +€4,202 | +51.7% |
| Remuneration and social security | 454/9 | - | €5,250 | +€5,250 | |
| Other amounts payable | 47/48 | €6,046 | €12,070 | +€6,023 | +99.6% |
| Accrued charges and deferred income | 492/3 | €1,540 | €175 | -€1,366 | -88.7% |
| Remuneration, social security and pensions | 62 | €0 | €762 | +€762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,147 | €9,837 | +€690 | +7.5% |
| Other operating charges | 640/8 | €12,986 | €1,040 | -€11,946 | -92.0% |
| Gross operating margin | 9900 | €85,981 | €55,560 | -€30,421 | -35.4% |
| Operating profit (loss) | 9901 | €63,848 | €43,922 | -€19,926 | -31.2% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €44,818 | €4,851 | -€39,967 | -89.2% |
| Recurring financial charges | 65 | €39,818 | €4,851 | -€34,968 | -87.8% |
| Non-recurring financial charges | 66B | €5,000 | €0 | -€5,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | €19,030 | €39,073 | +€20,043 | +105% |
| Income taxes | 67/77 | €7,232 | €10,963 | +€3,731 | +51.6% |
| Profit (loss) for the period | 9904 | €11,799 | €28,111 | +€16,312 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €11,799 | €28,111 | +€16,312 | +138% |
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 8 November 2026 via checked.be.