3S CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year +€102,605
up €102,605 (+35.6%), from €287,889 to €390,494
of which Other amounts receivable: +€99,483
- Reserves +€56,500
up €56,500 (+35.2%), from €160,564 to €217,064
of which Distributable reserves: +€56,500
- Other debts +€22,770
new in 2025: €22,770
- Tax, wage and social debts +€19,473
up €19,473 (+32.7%), from €59,619 to €79,092
- Gross operating margin +€44,392
up €44,392 (+102%), from €43,574 to €87,966
- Taxes +€11,593
up €11,593 (+91.4%), from €12,680 to €24,274
- Financial charges +€2,985
up €2,985 (+160%), from €1,870 to €4,855
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 | €510,783 | €610,275 | +€99,493 | +19.5% |
| Fixed assets | 21/28 | €24,894 | €23,281 | -€1,613 | -6.5% |
| Intangible fixed assets | 21 | €5,969 | €5,369 | -€600 | -10.1% |
| Tangible fixed assets | 22/27 | €18,925 | €17,913 | -€1,013 | -5.4% |
| Land and buildings | 22 | €18,925 | €17,913 | -€1,013 | -5.4% |
| Current assets | 29/58 | €485,889 | €586,994 | +€101,105 | +20.8% |
| Amounts receivable after more than one year | 29 | €195,000 | €195,000 | = | 0.0% |
| Other amounts receivable | 291 | €195,000 | €195,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €287,889 | €390,494 | +€102,605 | +35.6% |
| Trade receivables | 40 | €44,546 | €47,668 | +€3,122 | +7.0% |
| Other amounts receivable | 41 | €243,342 | €342,826 | +€99,483 | +40.9% |
| Current investments | 50/53 | €1,500 | €1,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,500 | - | -€1,500 | |
| Total equity and liabilities | 10/49 | €510,783 | €610,275 | +€99,493 | +19.5% |
| Equity | 10/15 | €392,453 | €448,977 | +€56,524 | +14.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €160,564 | €217,064 | +€56,500 | +35.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €158,704 | €215,204 | +€56,500 | +35.6% |
| Profit (loss) carried forward | 14 | €219,489 | €219,513 | +€24 | 0.0% |
| Amounts payable | 17/49 | €118,329 | €161,298 | +€42,969 | +36.3% |
| Amounts payable within one year | 42/48 | €118,329 | €161,298 | +€42,969 | +36.3% |
| Current portion of amounts payable after more than one year | 42 | €3,500 | - | -€3,500 | |
| Financial debts | 43 | €10,373 | €9,414 | -€959 | -9.2% |
| Credit institutions | 430/8 | €10,373 | €9,414 | -€959 | -9.2% |
| Trade debts | 44 | €25,596 | €30,782 | +€5,185 | +20.3% |
| Suppliers | 440/4 | €25,596 | €30,782 | +€5,185 | +20.3% |
| Advances received on contracts in progress | 46 | €19,241 | €19,241 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €59,619 | €79,092 | +€19,473 | +32.7% |
| Taxes | 450/3 | €59,619 | €79,092 | +€19,473 | +32.7% |
| Other amounts payable | 47/48 | - | €22,770 | +€22,770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,044 | €1,613 | +€569 | +54.5% |
| Other operating charges | 640/8 | €176 | €704 | +€529 | +301% |
| Gross operating margin | 9900 | €43,574 | €87,966 | +€44,392 | +102% |
| Operating profit (loss) | 9901 | €42,355 | €85,649 | +€43,295 | +102% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,870 | €4,855 | +€2,985 | +160% |
| Recurring financial charges | 65 | €1,870 | €4,855 | +€2,985 | +160% |
| Profit (loss) for the period before taxes | 9903 | €40,484 | €80,798 | +€40,313 | +99.6% |
| Income taxes | 67/77 | €12,680 | €24,274 | +€11,593 | +91.4% |
| Profit (loss) for the period | 9904 | €27,804 | €56,524 | +€28,720 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €27,804 | €56,524 | +€28,720 | +103% |
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 16 October 2026 via checked.be.