3MConsult: 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.
3MConsult
Largest movements
- Receivables within one year -€33,080
down €33,080 (-83.6%), from €39,580 to €6,500
of which Other amounts receivable: -€23,130
- Tangible fixed assets -€5,611
down €5,611 (-25.8%), from €21,776 to €16,165
of which Furniture and vehicles: -€3,041
- Reserves -€33,858
down €33,858 (-33.6%), from €100,749 to €66,890
- Tax, wage and social debts -€3,744
down €3,744 (-40.2%), from €9,309 to €5,564
- Debts after one year -€3,594
down €3,594 (-100%), from €3,594 to €0
- Other debts +€3,015
new in 2025: €3,015
- Current portion of long-term debt -€1,620
down €1,620 (-31.1%), from €5,214 to €3,594
- Gross operating margin +€53,070
up €53,070 (+1,195%), from €4,440 to €57,510
- Taxes +€10,739
up €10,739 (+733%), from €1,466 to €12,205
- Depreciation +€1,790
up €1,790 (+46.8%), from €3,822 to €5,611
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 | €123,152 | €84,781 | -€38,370 | -31.2% |
| Fixed assets | 21/28 | €22,176 | €16,565 | -€5,611 | -25.3% |
| Tangible fixed assets | 22/27 | €21,776 | €16,165 | -€5,611 | -25.8% |
| Furniture and vehicles | 24 | €13,351 | €10,309 | -€3,041 | -22.8% |
| Other tangible fixed assets | 26 | €8,426 | €5,855 | -€2,570 | -30.5% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €100,975 | €68,216 | -€32,759 | -32.4% |
| Amounts receivable within one year | 40/41 | €39,580 | €6,500 | -€33,080 | -83.6% |
| Trade receivables | 40 | €16,450 | €6,500 | -€9,950 | -60.5% |
| Other amounts receivable | 41 | €23,130 | €0 | -€23,130 | -100% |
| Cash at bank and in hand | 54/58 | €58,365 | €58,787 | +€422 | +0.7% |
| Deferred charges and accrued income | 490/1 | €3,031 | €2,930 | -€101 | -3.3% |
| Total equity and liabilities | 10/49 | €123,152 | €84,781 | -€38,370 | -31.2% |
| Equity | 10/15 | €103,749 | €69,890 | -€33,858 | -32.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €100,749 | €66,890 | -€33,858 | -33.6% |
| Distributable reserves | 133 | €100,749 | €66,890 | -€33,858 | -33.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,403 | €14,891 | -€4,512 | -23.3% |
| Amounts payable after more than one year | 17 | €3,594 | €0 | -€3,594 | -100% |
| Financial debts | 170/4 | €3,594 | €0 | -€3,594 | -100% |
| Amounts payable within one year | 42/48 | €15,809 | €14,891 | -€918 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €5,214 | €3,594 | -€1,620 | -31.1% |
| Financial debts | 43 | €817 | €1,321 | +€504 | +61.7% |
| Other loans | 439 | €817 | €1,321 | +€504 | +61.7% |
| Trade debts | 44 | €469 | €1,397 | +€927 | +198% |
| Suppliers | 440/4 | €469 | €1,397 | +€927 | +198% |
| Taxes, remuneration and social security | 45 | €9,309 | €5,564 | -€3,744 | -40.2% |
| Taxes | 450/3 | €9,309 | €5,564 | -€3,744 | -40.2% |
| Other amounts payable | 47/48 | - | €3,015 | +€3,015 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,822 | €5,611 | +€1,790 | +46.8% |
| Other operating charges | 640/8 | €1,476 | €1,837 | +€361 | +24.5% |
| Gross operating margin | 9900 | €4,440 | €57,510 | +€53,070 | +1,195% |
| Operating profit (loss) | 9901 | -€857 | €50,062 | +€50,919 | |
| Financial income | 75/76B | €1,438 | €1,061 | -€377 | -26.2% |
| Recurring financial income | 75 | €1,438 | €1,061 | -€377 | -26.2% |
| Financial charges | 65/66B | €2,410 | €2,303 | -€107 | -4.4% |
| Recurring financial charges | 65 | €2,410 | €2,303 | -€107 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,829 | €48,820 | +€50,649 | |
| Income taxes | 67/77 | €1,466 | €12,205 | +€10,739 | +733% |
| Profit (loss) for the period | 9904 | -€3,295 | €36,614 | +€39,909 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,295 | €36,614 | +€39,909 |
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 19 October 2026 via checked.be.