3PK Consult BV: 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.
3PK Consult BV
Largest movements
- Tangible fixed assets +€142,138
up €142,138 (+74.3%), from €191,240 to €333,378
of which Land and buildings: +€142,562
- Cash -€14,562
down €14,562 (-60.5%), from €24,088 to €9,527
mainly Investment in fixed assets (net) (-€152,469) and Tax, wage and social debts (-€4,985)
- Deferred charges and accrued income -€4,296
down €4,296 (-27.4%), from €15,656 to €11,360
- Debts after one year +€58,472
up €58,472 (+42.5%), from €137,607 to €196,079
- Other debts +€53,727
up €53,727 (+158%), from €34,000 to €87,727
- Reserves +€10,388
up €10,388 (+23.0%), from €45,078 to €55,466
- Current portion of long-term debt +€7,042
up €7,042 (+55.0%), from €12,804 to €19,846
- Tax, wage and social debts -€4,985
down €4,985 (-39.2%), from €12,727 to €7,741
- Other operating charges +€9,197
up €9,197 (+646%), from €1,424 to €10,621
- Financial charges +€2,786
up €2,786 (+111%), from €2,511 to €5,297
- Taxes -€2,714
down €2,714 (-46.3%), from €5,856 to €3,142
- Gross operating margin -€1,283
down €1,283 (-3.1%), from €40,743 to €39,460
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 | €245,434 | €371,757 | +€126,324 | +51.5% |
| Fixed assets | 21/28 | €191,240 | €333,678 | +€142,438 | +74.5% |
| Tangible fixed assets | 22/27 | €191,240 | €333,378 | +€142,138 | +74.3% |
| Land and buildings | 22 | €186,774 | €329,336 | +€142,562 | +76.3% |
| Furniture and vehicles | 24 | €4,466 | €4,041 | -€424 | -9.5% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €54,194 | €38,080 | -€16,114 | -29.7% |
| Amounts receivable within one year | 40/41 | €14,449 | €17,193 | +€2,744 | +19.0% |
| Trade receivables | 40 | €14,306 | €16,335 | +€2,029 | +14.2% |
| Other amounts receivable | 41 | €144 | €858 | +€714 | +498% |
| Cash at bank and in hand | 54/58 | €24,088 | €9,527 | -€14,562 | -60.5% |
| Deferred charges and accrued income | 490/1 | €15,656 | €11,360 | -€4,296 | -27.4% |
| Total equity and liabilities | 10/49 | €245,434 | €371,757 | +€126,324 | +51.5% |
| Equity | 10/15 | €46,078 | €56,466 | +€10,388 | +22.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €45,078 | €55,466 | +€10,388 | +23.0% |
| Distributable reserves | 133 | €45,078 | €55,466 | +€10,388 | +23.0% |
| Amounts payable | 17/49 | €199,356 | €315,291 | +€115,936 | +58.2% |
| Amounts payable after more than one year | 17 | €137,607 | €196,079 | +€58,472 | +42.5% |
| Financial debts | 170/4 | €137,607 | €196,079 | +€58,472 | +42.5% |
| Amounts payable within one year | 42/48 | €61,645 | €116,790 | +€55,145 | +89.5% |
| Current portion of amounts payable after more than one year | 42 | €12,804 | €19,846 | +€7,042 | +55.0% |
| Trade debts | 44 | €2,114 | €1,476 | -€639 | -30.2% |
| Suppliers | 440/4 | €2,114 | €1,476 | -€639 | -30.2% |
| Taxes, remuneration and social security | 45 | €12,727 | €7,741 | -€4,985 | -39.2% |
| Taxes | 450/3 | €12,727 | €7,741 | -€4,985 | -39.2% |
| Other amounts payable | 47/48 | €34,000 | €87,727 | +€53,727 | +158% |
| Accrued charges and deferred income | 492/3 | €104 | €2,422 | +€2,319 | +2,240% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,929 | €10,032 | +€103 | +1.0% |
| Other operating charges | 640/8 | €1,424 | €10,621 | +€9,197 | +646% |
| Gross operating margin | 9900 | €40,743 | €39,460 | -€1,283 | -3.1% |
| Operating profit (loss) | 9901 | €29,389 | €18,807 | -€10,582 | -36.0% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €2,511 | €5,297 | +€2,786 | +111% |
| Recurring financial charges | 65 | €2,511 | €5,297 | +€2,786 | +111% |
| Profit (loss) for the period before taxes | 9903 | €26,879 | €13,530 | -€13,348 | -49.7% |
| Income taxes | 67/77 | €5,856 | €3,142 | -€2,714 | -46.3% |
| Profit (loss) for the period | 9904 | €21,022 | €10,388 | -€10,634 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,022 | €10,388 | -€10,634 | -50.6% |
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 27 October 2026 via checked.be.