3PRO-CONSULTING: 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.
3PRO-CONSULTING
Largest movements
- Receivables within one year -€129,770
down €129,770 (-51.7%), from €250,882 to €121,112
of which Other amounts receivable: -€134,024
- Cash +€39,587
up €39,587 (+25.3%), from €156,766 to €196,353
mainly Receivables within one year (+€129,770) and Net result for the year (+€87,369)
- Tangible fixed assets -€5,011
down €5,011 (-63.1%), from €7,945 to €2,934
of which Furniture and vehicles: -€5,011
- Reserves -€83,256
down €83,256 (-22.3%), from €373,019 to €289,763
- Tax, wage and social debts -€12,130
down €12,130 (-39.4%), from €30,804 to €18,674
- Depreciation -€4,078
down €4,078 (-40.8%), from €9,993 to €5,915
- Gross operating margin -€2,764
down €2,764 (-2.3%), from €119,627 to €116,863
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 | €416,432 | €321,299 | -€95,133 | -22.8% |
| Fixed assets | 21/28 | €7,945 | €2,934 | -€5,011 | -63.1% |
| Tangible fixed assets | 22/27 | €7,945 | €2,934 | -€5,011 | -63.1% |
| Furniture and vehicles | 24 | €7,585 | €2,574 | -€5,011 | -66.1% |
| Other tangible fixed assets | 26 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €408,487 | €318,365 | -€90,122 | -22.1% |
| Amounts receivable within one year | 40/41 | €250,882 | €121,112 | -€129,770 | -51.7% |
| Trade receivables | 40 | €796 | €5,050 | +€4,254 | +534.3% |
| Other amounts receivable | 41 | €250,086 | €116,062 | -€134,024 | -53.6% |
| Cash at bank and in hand | 54/58 | €156,766 | €196,353 | +€39,587 | +25.3% |
| Deferred charges and accrued income | 490/1 | €839 | €900 | +€62 | +7.3% |
| Total equity and liabilities | 10/49 | €416,432 | €321,299 | -€95,133 | -22.8% |
| Equity | 10/15 | €385,419 | €302,163 | -€83,256 | -21.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €373,019 | €289,763 | -€83,256 | -22.3% |
| Distributable reserves | 133 | €373,019 | €289,763 | -€83,256 | -22.3% |
| Amounts payable | 17/49 | €31,013 | €19,136 | -€11,877 | -38.3% |
| Amounts payable within one year | 42/48 | €31,013 | €19,136 | -€11,877 | -38.3% |
| Trade debts | 44 | €209 | €462 | +€253 | +120.9% |
| Suppliers | 440/4 | €209 | €462 | +€253 | +120.9% |
| Taxes, remuneration and social security | 45 | €30,804 | €18,674 | -€12,130 | -39.4% |
| Taxes | 450/3 | €30,804 | €18,674 | -€12,130 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,993 | €5,915 | -€4,078 | -40.8% |
| Other operating charges | 640/8 | €213 | €21 | -€192 | -90.2% |
| Gross operating margin | 9900 | €119,627 | €116,863 | -€2,764 | -2.3% |
| Operating profit (loss) | 9901 | €109,421 | €110,927 | +€1,506 | +1.4% |
| Financial income | 75/76B | €11,911 | €12,132 | +€221 | +1.9% |
| Recurring financial income | 75 | €11,911 | €12,132 | +€221 | +1.9% |
| Financial charges | 65/66B | €83 | €510 | +€427 | +516.7% |
| Recurring financial charges | 65 | €83 | €510 | +€427 | +516.7% |
| Profit (loss) for the period before taxes | 9903 | €121,249 | €122,549 | +€1,299 | +1.1% |
| Income taxes | 67/77 | €34,827 | €35,180 | +€353 | +1.0% |
| Profit (loss) for the period | 9904 | €86,423 | €87,369 | +€946 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,423 | €87,369 | +€946 | +1.1% |
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.