3S: 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.
3S
Largest movements
- Cash +€48,307
up €48,307 (+101.8%), from €47,451 to €95,758
mainly Net result for the year (+€45,417) and Receivables within one year (+€2,944)
- Receivables within one year -€2,944
down €2,944 (-11.3%), from €26,160 to €23,216
of which Other amounts receivable: -€3,145
- Profit (loss) carried forward +€45,417
up €45,417 (+67.7%), from €67,083 to €112,500
- Financial charges -€13,216
down €13,216 (-86.1%), from €15,349 to €2,134
- Gross operating margin -€10,522
down €10,522 (-14.9%), from €70,814 to €60,292
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 | €74,986 | €120,904 | +€45,918 | +61.2% |
| Current assets | 29/58 | €74,986 | €120,904 | +€45,918 | +61.2% |
| Amounts receivable within one year | 40/41 | €26,160 | €23,216 | -€2,944 | -11.3% |
| Trade receivables | 40 | €13,371 | €13,571 | +€201 | +1.5% |
| Other amounts receivable | 41 | €12,789 | €9,644 | -€3,145 | -24.6% |
| Cash at bank and in hand | 54/58 | €47,451 | €95,758 | +€48,307 | +101.8% |
| Deferred charges and accrued income | 490/1 | €1,374 | €1,930 | +€555 | +40.4% |
| Total equity and liabilities | 10/49 | €74,986 | €120,904 | +€45,918 | +61.2% |
| Equity | 10/15 | €70,083 | €115,500 | +€45,417 | +64.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,083 | €112,500 | +€45,417 | +67.7% |
| Amounts payable | 17/49 | €4,902 | €5,404 | +€502 | +10.2% |
| Amounts payable after more than one year | 17 | €732 | €916 | +€184 | +25.1% |
| Other amounts payable | 178/9 | €732 | €916 | +€184 | +25.1% |
| Amounts payable within one year | 42/48 | €4,170 | €4,488 | +€318 | +7.6% |
| Trade debts | 44 | €2,080 | €2,416 | +€336 | +16.2% |
| Suppliers | 440/4 | €2,080 | €2,416 | +€336 | +16.2% |
| Taxes, remuneration and social security | 45 | €2,090 | €2,072 | -€19 | -0.9% |
| Taxes | 450/3 | €2,090 | €2,072 | -€19 | -0.9% |
| Other operating charges | 640/8 | €126 | €137 | +€12 | +9.2% |
| Gross operating margin | 9900 | €70,814 | €60,292 | -€10,522 | -14.9% |
| Operating profit (loss) | 9901 | €70,688 | €60,155 | -€10,534 | -14.9% |
| Financial income | 75/76B | €216 | - | -€216 | |
| Recurring financial income | 75 | €216 | - | -€216 | |
| Financial charges | 65/66B | €15,349 | €2,134 | -€13,216 | -86.1% |
| Recurring financial charges | 65 | €15,349 | €2,134 | -€13,216 | -86.1% |
| Profit (loss) for the period before taxes | 9903 | €55,555 | €58,021 | +€2,466 | +4.4% |
| Income taxes | 67/77 | €12,856 | €12,604 | -€251 | -2.0% |
| Profit (loss) for the period | 9904 | €42,699 | €45,417 | +€2,717 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,699 | €45,417 | +€2,717 | +6.4% |
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 11 October 2026 via checked.be.