3j-Consult: what changed
Two fiscal 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.
3j-Consult
Largest movements
- Tangible fixed assets +€713,096
up €713,096 (+391.8%), from €181,994 to €895,090
of which Land and buildings: +€713,337
- Receivables within one year -€142,897
down €142,897 (-44.6%), from €320,640 to €177,743
of which Trade receivables: -€146,885
- Cash +€92,938
up €92,938 (+242.3%), from €38,352 to €131,290
mainly Debts after one year (+€477,875) and Receivables within one year (+€142,897)
- Debts after one year +€477,875
up €477,875 (+413.4%), from €115,598 to €593,473
- Short-term financial debts +€130,000
new in 2025: €130,000
- Profit (loss) carried forward +€113,419
up €113,419 (+24.7%), from -€458,270 to -€344,851
- Other debts -€49,557
no longer reported in 2025 (was €49,557)
- Current portion of long-term debt +€35,967
up €35,967 (+254.7%), from €14,120 to €50,086
- Gross operating margin +€77,764
up €77,764 (+15.9%), from €488,667 to €566,432
- Depreciation +€13,903
up €13,903 (+90.0%), from €15,440 to €29,343
- Other operating charges -€9,381
down €9,381 (-45.3%), from €20,726 to €11,345
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 | €557,002 | €1,228,345 | +€671,344 | +120.5% |
| Fixed assets | 21/28 | €184,094 | €896,690 | +€712,596 | +387.1% |
| Tangible fixed assets | 22/27 | €181,994 | €895,090 | +€713,096 | +391.8% |
| Land and buildings | 22 | €171,934 | €885,271 | +€713,337 | +414.9% |
| Plant, machinery and equipment | 23 | €6,406 | €4,756 | -€1,650 | -25.8% |
| Furniture and vehicles | 24 | €3,654 | €5,063 | +€1,409 | +38.6% |
| Financial fixed assets | 28 | €2,100 | €1,600 | -€500 | -23.8% |
| Current assets | 29/58 | €372,907 | €331,656 | -€41,252 | -11.1% |
| Amounts receivable within one year | 40/41 | €320,640 | €177,743 | -€142,897 | -44.6% |
| Trade receivables | 40 | €318,871 | €171,986 | -€146,885 | -46.1% |
| Other amounts receivable | 41 | €1,770 | €5,757 | +€3,988 | +225.3% |
| Cash at bank and in hand | 54/58 | €38,352 | €131,290 | +€92,938 | +242.3% |
| Deferred charges and accrued income | 490/1 | €13,915 | €22,623 | +€8,708 | +62.6% |
| Total equity and liabilities | 10/49 | €557,002 | €1,228,345 | +€671,344 | +120.5% |
| Equity | 10/15 | €9,281 | €122,701 | +€113,419 | +1222.0% |
| Contributions | 10/11 | €461,402 | €461,402 | = | 0.0% |
| Capital | 10 | €369,364 | €369,364 | = | 0.0% |
| Issued capital | 100 | €369,364 | €369,364 | = | 0.0% |
| Outside capital | 11 | €92,037 | €92,037 | = | 0.0% |
| Share premium | 1100/10 | €92,037 | €92,037 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€458,270 | -€344,851 | +€113,419 | +24.7% |
| Amounts payable | 17/49 | €547,720 | €1,105,645 | +€557,925 | +101.9% |
| Amounts payable after more than one year | 17 | €115,598 | €593,473 | +€477,875 | +413.4% |
| Financial debts | 170/4 | €115,598 | €593,473 | +€477,875 | +413.4% |
| Amounts payable within one year | 42/48 | €429,953 | €511,755 | +€81,802 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €14,120 | €50,086 | +€35,967 | +254.7% |
| Financial debts | 43 | - | €130,000 | +€130,000 | |
| Credit institutions | 430/8 | - | €130,000 | +€130,000 | |
| Trade debts | 44 | €253,916 | €245,908 | -€8,008 | -3.2% |
| Suppliers | 440/4 | €253,916 | €245,908 | -€8,008 | -3.2% |
| Taxes, remuneration and social security | 45 | €112,361 | €85,761 | -€26,600 | -23.7% |
| Taxes | 450/3 | €50,761 | €30,207 | -€20,553 | -40.5% |
| Remuneration and social security | 454/9 | €61,600 | €55,553 | -€6,047 | -9.8% |
| Other amounts payable | 47/48 | €49,557 | - | -€49,557 | |
| Accrued charges and deferred income | 492/3 | €2,169 | €417 | -€1,752 | -80.8% |
| Remuneration, social security and pensions | 62 | €392,271 | €397,766 | +€5,496 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,440 | €29,343 | +€13,903 | +90.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,552 | €1,376 | -€2,176 | -61.3% |
| Other operating charges | 640/8 | €20,726 | €11,345 | -€9,381 | -45.3% |
| Gross operating margin | 9900 | €488,667 | €566,432 | +€77,764 | +15.9% |
| Operating profit (loss) | 9901 | €56,679 | €126,602 | +€69,923 | +123.4% |
| Financial income | 75/76B | €2,758 | €40 | -€2,718 | -98.5% |
| Recurring financial income | 75 | €2,758 | €40 | -€2,718 | -98.5% |
| Financial charges | 65/66B | €8,941 | €12,263 | +€3,323 | +37.2% |
| Recurring financial charges | 65 | €8,941 | €12,263 | +€3,323 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €50,496 | €114,378 | +€63,882 | +126.5% |
| Income taxes | 67/77 | €1,154 | €959 | -€195 | -16.9% |
| Profit (loss) for the period | 9904 | €49,342 | €113,419 | +€64,077 | +129.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,342 | €113,419 | +€64,077 | +129.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.