3L 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.
3L Consult
Largest movements
- Receivables within one year +€6,397
up €6,397 (+52.0%), from €12,293 to €18,690
- Tangible fixed assets -€3,754
down €3,754 (-25.0%), from €14,995 to €11,241
of which Furniture and vehicles: -€3,400
- Cash -€1,720
down €1,720 (-78.7%), from €2,186 to €466
mainly Receivables within one year (-€6,397) and Tax, wage and social debts (-€5,053)
- Other debts +€5,404
up €5,404 (+34.5%), from €15,658 to €21,063
- Tax, wage and social debts -€5,053
down €5,053 (-52.0%), from €9,722 to €4,669
- Profit (loss) carried forward +€351
up €351 (+11.4%), from €3,085 to €3,435
- Financial income +€3,758
up €3,758 (+18790.6%), from €20 to €3,778
- Gross operating margin -€3,618
down €3,618 (-60.1%), from €6,025 to €2,407
- Other operating charges +€342
new in 2025: €342
- Financial charges -€301
down €301 (-64.4%), from €467 to €166
- Depreciation +€138
up €138 (+7.2%), from €1,916 to €2,054
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 | €29,715 | €30,517 | +€802 | +2.7% |
| Fixed assets | 21/28 | €14,995 | €11,241 | -€3,754 | -25.0% |
| Tangible fixed assets | 22/27 | €14,995 | €11,241 | -€3,754 | -25.0% |
| Plant, machinery and equipment | 23 | €1,395 | €1,041 | -€354 | -25.3% |
| Furniture and vehicles | 24 | €13,600 | €10,200 | -€3,400 | -25.0% |
| Current assets | 29/58 | €14,720 | €19,276 | +€4,556 | +30.9% |
| Amounts receivable within one year | 40/41 | €12,293 | €18,690 | +€6,397 | +52.0% |
| Trade receivables | 40 | €12,293 | €18,690 | +€6,397 | +52.0% |
| Cash at bank and in hand | 54/58 | €2,186 | €466 | -€1,720 | -78.7% |
| Deferred charges and accrued income | 490/1 | €241 | €120 | -€120 | -50.0% |
| Total equity and liabilities | 10/49 | €29,715 | €30,517 | +€802 | +2.7% |
| Equity | 10/15 | €4,335 | €4,685 | +€351 | +8.1% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Capital | 10 | €1,250 | €1,250 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Uncalled capital | 101 | €8,750 | €8,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,085 | €3,435 | +€351 | +11.4% |
| Amounts payable | 17/49 | €25,381 | €25,832 | +€451 | +1.8% |
| Amounts payable within one year | 42/48 | €25,381 | €25,832 | +€451 | +1.8% |
| Financial debts | 43 | - | €100 | +€100 | |
| Credit institutions | 430/8 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €9,722 | €4,669 | -€5,053 | -52.0% |
| Taxes | 450/3 | €9,722 | €4,669 | -€5,053 | -52.0% |
| Other amounts payable | 47/48 | €15,658 | €21,063 | +€5,404 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,916 | €2,054 | +€138 | +7.2% |
| Other operating charges | 640/8 | - | €342 | +€342 | |
| Gross operating margin | 9900 | €6,025 | €2,407 | -€3,618 | -60.1% |
| Operating profit (loss) | 9901 | €4,109 | €12 | -€4,098 | -99.7% |
| Financial income | 75/76B | €20 | €3,778 | +€3,758 | +18790.6% |
| Recurring financial income | 75 | €20 | €3,778 | +€3,758 | +18790.6% |
| Financial charges | 65/66B | €467 | €166 | -€301 | -64.4% |
| Recurring financial charges | 65 | €467 | €166 | -€301 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €3,662 | €3,624 | -€38 | -1.0% |
| Income taxes | 67/77 | €3,273 | €3,273 | = | 0.0% |
| Profit (loss) for the period | 9904 | €389 | €351 | -€38 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €389 | €351 | -€38 | -9.9% |
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 7 October 2026 via checked.be.