3I CONSULTING: 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.
3I CONSULTING
Largest movements
- Cash -€11,105
down €11,105 (-65.6%), from €16,934 to €5,830
mainly Trade debts (-€19,165) and Debts after one year (-€3,511)
- Tangible fixed assets -€5,851
down €5,851 (-21.9%), from €26,748 to €20,897
of which Furniture and vehicles: -€4,304
- Receivables within one year +€3,164
up €3,164 (+4.9%), from €64,314 to €67,478
of which Other amounts receivable: +€11,330
- Deferred charges and accrued income -€1,587
down €1,587 (-59.4%), from €2,670 to €1,083
- Trade debts -€19,165
down €19,165 (-80.1%), from €23,941 to €4,776
- Reserves +€9,098
up €9,098 (+20.3%), from €44,722 to €53,820
- Debts after one year -€3,511
no longer reported in 2025 (was €3,511)
- Tax, wage and social debts -€1,836
down €1,836 (-15.4%), from €11,951 to €10,115
of which Taxes: -€3,516
- Gross operating margin -€12,585
down €12,585 (-36.0%), from €34,934 to €22,349
- Taxes -€3,690
down €3,690 (-42.1%), from €8,770 to €5,080
- Other operating charges +€361
up €361 (+53.6%), from €674 to €1,035
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 | €110,667 | €95,288 | -€15,379 | -13.9% |
| Fixed assets | 21/28 | €26,748 | €20,897 | -€5,851 | -21.9% |
| Tangible fixed assets | 22/27 | €26,748 | €20,897 | -€5,851 | -21.9% |
| Furniture and vehicles | 24 | €20,049 | €15,745 | -€4,304 | -21.5% |
| Other tangible fixed assets | 26 | €6,699 | €5,152 | -€1,547 | -23.1% |
| Current assets | 29/58 | €83,918 | €74,391 | -€9,527 | -11.4% |
| Amounts receivable within one year | 40/41 | €64,314 | €67,478 | +€3,164 | +4.9% |
| Trade receivables | 40 | €16,734 | €8,568 | -€8,166 | -48.8% |
| Other amounts receivable | 41 | €47,580 | €58,910 | +€11,330 | +23.8% |
| Cash at bank and in hand | 54/58 | €16,934 | €5,830 | -€11,105 | -65.6% |
| Deferred charges and accrued income | 490/1 | €2,670 | €1,083 | -€1,587 | -59.4% |
| Total equity and liabilities | 10/49 | €110,667 | €95,288 | -€15,379 | -13.9% |
| Equity | 10/15 | €53,702 | €62,799 | +€9,098 | +16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,722 | €53,820 | +€9,098 | +20.3% |
| Distributable reserves | 133 | €44,722 | €53,820 | +€9,098 | +20.3% |
| Profit (loss) carried forward | 14 | €2,780 | €2,780 | = | 0.0% |
| Amounts payable | 17/49 | €56,965 | €32,489 | -€24,476 | -43.0% |
| Amounts payable after more than one year | 17 | €3,511 | - | -€3,511 | |
| Financial debts | 170/4 | €3,511 | - | -€3,511 | |
| Amounts payable within one year | 42/48 | €53,453 | €32,489 | -€20,965 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €3,688 | €3,511 | -€176 | -4.8% |
| Trade debts | 44 | €23,941 | €4,776 | -€19,165 | -80.1% |
| Suppliers | 440/4 | €23,941 | €4,776 | -€19,165 | -80.1% |
| Taxes, remuneration and social security | 45 | €11,951 | €10,115 | -€1,836 | -15.4% |
| Taxes | 450/3 | €11,631 | €8,115 | -€3,516 | -30.2% |
| Remuneration and social security | 454/9 | €320 | €2,000 | +€1,680 | +525% |
| Other amounts payable | 47/48 | €13,874 | €14,086 | +€212 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,127 | €5,851 | -€276 | -4.5% |
| Other operating charges | 640/8 | €674 | €1,035 | +€361 | +53.6% |
| Gross operating margin | 9900 | €34,934 | €22,349 | -€12,585 | -36.0% |
| Operating profit (loss) | 9901 | €28,133 | €15,462 | -€12,670 | -45.0% |
| Financial charges | 65/66B | €1,003 | €1,285 | +€282 | +28.1% |
| Recurring financial charges | 65 | €1,003 | €1,285 | +€282 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €27,130 | €14,177 | -€12,952 | -47.7% |
| Income taxes | 67/77 | €8,770 | €5,080 | -€3,690 | -42.1% |
| Profit (loss) for the period | 9904 | €18,360 | €9,098 | -€9,262 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,360 | €9,098 | -€9,262 | -50.4% |
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 15 October 2026 via checked.be.