3FL CONSULT: 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.
3FL CONSULT
Largest movements
- Cash +€61,785
up €61,785 (+27.2%), from €226,865 to €288,650
mainly Net result for the year (+€54,245) and Depreciation (+€21,100)
- Tangible fixed assets -€21,100
down €21,100 (-6.8%), from €311,704 to €290,604
of which Furniture and vehicles: -€16,585
- Reserves +€54,245
up €54,245 (+10.3%), from €525,030 to €579,276
- Tax, wage and social debts -€11,974
down €11,974 (-65.2%), from €18,373 to €6,399
- Gross operating margin -€30,053
down €30,053 (-22.0%), from €136,357 to €106,304
- Taxes -€12,121
down €12,121 (-31.6%), from €38,399 to €26,278
- Depreciation +€6,500
up €6,500 (+44.5%), from €14,601 to €21,100
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.
Cash bridge derived
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 | €554,105 | €595,130 | +€41,024 | +7.4% |
| Fixed assets | 21/28 | €311,704 | €290,604 | -€21,100 | -6.8% |
| Tangible fixed assets | 22/27 | €311,704 | €290,604 | -€21,100 | -6.8% |
| Land and buildings | 22 | €238,421 | €233,906 | -€4,515 | -1.9% |
| Furniture and vehicles | 24 | €73,283 | €56,698 | -€16,585 | -22.6% |
| Current assets | 29/58 | €242,401 | €304,526 | +€62,125 | +25.6% |
| Amounts receivable within one year | 40/41 | €14,568 | €14,274 | -€295 | -2.0% |
| Trade receivables | 40 | €14,568 | €13,552 | -€1,016 | -7.0% |
| Other amounts receivable | 41 | - | €722 | +€722 | |
| Cash at bank and in hand | 54/58 | €226,865 | €288,650 | +€61,785 | +27.2% |
| Deferred charges and accrued income | 490/1 | €968 | €1,602 | +€634 | +65.5% |
| Total equity and liabilities | 10/49 | €554,105 | €595,130 | +€41,024 | +7.4% |
| Equity | 10/15 | €525,030 | €579,276 | +€54,245 | +10.3% |
| Reserves | 13 | €525,030 | €579,276 | +€54,245 | +10.3% |
| Distributable reserves | 133 | €525,030 | €579,276 | +€54,245 | +10.3% |
| Amounts payable | 17/49 | €29,075 | €15,854 | -€13,221 | -45.5% |
| Amounts payable within one year | 42/48 | €25,604 | €13,740 | -€11,864 | -46.3% |
| Trade debts | 44 | €1,593 | €1,652 | +€58 | +3.7% |
| Suppliers | 440/4 | €1,593 | €1,652 | +€58 | +3.7% |
| Taxes, remuneration and social security | 45 | €18,373 | €6,399 | -€11,974 | -65.2% |
| Taxes | 450/3 | €18,373 | €6,399 | -€11,974 | -65.2% |
| Other amounts payable | 47/48 | €5,638 | €5,689 | +€51 | +0.9% |
| Accrued charges and deferred income | 492/3 | €3,471 | €2,114 | -€1,357 | -39.1% |
| Non-recurring operating income | 76A | €16,756 | - | -€16,756 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,601 | €21,100 | +€6,500 | +44.5% |
| Other operating charges | 640/8 | €4,452 | €4,405 | -€47 | -1.1% |
| Gross operating margin | 9900 | €136,357 | €106,304 | -€30,053 | -22.0% |
| Operating profit (loss) | 9901 | €117,305 | €80,798 | -€36,506 | -31.1% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €147 | €275 | +€128 | +87.3% |
| Recurring financial charges | 65 | €147 | €275 | +€128 | +87.3% |
| Profit (loss) for the period before taxes | 9903 | €117,171 | €80,524 | -€36,647 | -31.3% |
| Income taxes | 67/77 | €38,399 | €26,278 | -€12,121 | -31.6% |
| Profit (loss) for the period | 9904 | €78,772 | €54,245 | -€24,526 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,772 | €54,245 | -€24,526 | -31.1% |
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 12 October 2026 via checked.be.