3S Beheer: 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 Beheer
Largest movements
- Receivables within one year +€6,144
up €6,144 (+1,993%), from €308 to €6,452
of which Trade receivables: +€6,347
- Cash -€5,296
down €5,296 (-99.2%), from €5,340 to €44
mainly Receivables within one year (-€6,144) and Other debts (-€2,287)
- Tangible fixed assets -€202
no longer reported in 2025 (was €202)
- Other debts -€2,287
down €2,287 (-83.8%), from €2,730 to €443
- Profit (loss) carried forward +€1,849
up €1,849 (+35.4%), from -€5,220 to -€3,372
- Trade debts +€780
up €780 (+42.6%), from €1,832 to €2,612
- Accrued charges and deferred income +€400
new in 2025: €400
- Tax, wage and social debts -€95
down €95 (-13.3%), from €718 to €623
- Other operating charges +€812
new in 2025: €812
- Gross operating margin -€211
down €211 (-6.7%), from €3,163 to €2,952
- Financial charges -€103
down €103 (-53.3%), from €193 to €90
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 | €5,850 | €6,496 | +€646 | +11.0% |
| Fixed assets | 21/28 | €202 | - | -€202 | |
| Tangible fixed assets | 22/27 | €202 | - | -€202 | |
| Furniture and vehicles | 24 | €202 | - | -€202 | |
| Current assets | 29/58 | €5,648 | €6,496 | +€848 | +15.0% |
| Amounts receivable within one year | 40/41 | €308 | €6,452 | +€6,144 | +1,993% |
| Trade receivables | 40 | - | €6,347 | +€6,347 | |
| Other amounts receivable | 41 | €308 | €105 | -€203 | -65.9% |
| Cash at bank and in hand | 54/58 | €5,340 | €44 | -€5,296 | -99.2% |
| Total equity and liabilities | 10/49 | €5,850 | €6,496 | +€646 | +11.0% |
| Equity | 10/15 | €570 | €2,419 | +€1,849 | +324% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €5,290 | €5,290 | = | 0.0% |
| Distributable reserves | 133 | €5,290 | €5,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,220 | -€3,372 | +€1,849 | +35.4% |
| Amounts payable | 17/49 | €5,280 | €4,077 | -€1,202 | -22.8% |
| Amounts payable within one year | 42/48 | €5,280 | €3,678 | -€1,602 | -30.3% |
| Trade debts | 44 | €1,832 | €2,612 | +€780 | +42.6% |
| Suppliers | 440/4 | €1,832 | €2,612 | +€780 | +42.6% |
| Taxes, remuneration and social security | 45 | €718 | €623 | -€95 | -13.3% |
| Taxes | 450/3 | €718 | €623 | -€95 | -13.3% |
| Other amounts payable | 47/48 | €2,730 | €443 | -€2,287 | -83.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €202 | -€18 | -8.3% |
| Other operating charges | 640/8 | - | €812 | +€812 | |
| Gross operating margin | 9900 | €3,163 | €2,952 | -€211 | -6.7% |
| Operating profit (loss) | 9901 | €2,943 | €1,939 | -€1,005 | -34.1% |
| Financial charges | 65/66B | €193 | €90 | -€103 | -53.3% |
| Recurring financial charges | 65 | €193 | €90 | -€103 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €2,750 | €1,849 | -€902 | -32.8% |
| Profit (loss) for the period | 9904 | €2,750 | €1,849 | -€902 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,750 | €1,849 | -€902 | -32.8% |
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 21 October 2026 via checked.be.