3PO & CBS Group: what changed
3PO & CBS Group
Largest movements
- Cash +€187,987
up €187,987 (+70.9%), from €265,112 to €453,099
mainly Net result for the year (+€155,555) and Receivables within one year (+€21,797)
- Receivables within one year -€21,797
down €21,797 (-72.0%), from €30,277 to €8,480
- Reserves +€155,555
new in 2024: €155,555
- Tax, wage and social debts +€10,635
up €10,635 (+13.7%), from €77,524 to €88,159
of which Taxes: +€8,099
- Gross operating margin -€55,716
down €55,716 (-19.9%), from €280,228 to €224,512
- Taxes +€7,369
up €7,369 (+11.2%), from €65,828 to €73,197
- Financial income +€4,321
new in 2024: €4,321
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,389 | €461,579 | +€166,190 | +56.3% |
| Current assets | 29/58 | €295,389 | €461,579 | +€166,190 | +56.3% |
| Amounts receivable within one year | 40/41 | €30,277 | €8,480 | -€21,797 | -72.0% |
| Trade receivables | 40 | €30,277 | €8,480 | -€21,797 | -72.0% |
| Cash at bank and in hand | 54/58 | €265,112 | €453,099 | +€187,987 | +70.9% |
| Total equity and liabilities | 10/49 | €295,389 | €461,579 | +€166,190 | +56.3% |
| Equity | 10/15 | €217,865 | €373,420 | +€155,555 | +71.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €155,555 | +€155,555 | |
| Distributable reserves | 133 | - | €155,555 | +€155,555 | |
| Profit (loss) carried forward | 14 | €214,365 | €214,365 | = | 0.0% |
| Amounts payable | 17/49 | €77,524 | €88,159 | +€10,635 | +13.7% |
| Amounts payable within one year | 42/48 | €77,524 | €88,159 | +€10,635 | +13.7% |
| Taxes, remuneration and social security | 45 | €77,524 | €88,159 | +€10,635 | +13.7% |
| Taxes | 450/3 | €67,524 | €75,623 | +€8,099 | +12.0% |
| Remuneration and social security | 454/9 | €10,000 | €12,537 | +€2,537 | +25.4% |
| Other operating charges | 640/8 | - | €46 | +€46 | |
| Gross operating margin | 9900 | €280,228 | €224,512 | -€55,716 | -19.9% |
| Operating profit (loss) | 9901 | €280,228 | €224,466 | -€55,762 | -19.9% |
| Financial income | 75/76B | - | €4,321 | +€4,321 | |
| Recurring financial income | 75 | - | €4,321 | +€4,321 | |
| Financial charges | 65/66B | €35 | €35 | -€0 | -0.3% |
| Recurring financial charges | 65 | €35 | €35 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €280,193 | €228,752 | -€51,441 | -18.4% |
| Income taxes | 67/77 | €65,828 | €73,197 | +€7,369 | +11.2% |
| Profit (loss) for the period | 9904 | €214,365 | €155,555 | -€58,810 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €214,365 | €155,555 | -€58,810 | -27.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.