3S CONSULTING: 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 CONSULTING
Largest movements
- Current investments +€85,876
up €85,876 (+42.9%), from €200,000 to €285,876
- Cash -€60,728
down €60,728 (-59.9%), from €101,449 to €40,720
mainly Current investments (-€85,876) and Contributions, distributions and other (-€46,080)
- Financial fixed assets -€43,991
down €43,991 (-100%), from €43,991 to €0
- Receivables within one year -€25,993
down €25,993 (-50.4%), from €51,541 to €25,548
of which Trade receivables: -€51,494
- Tangible fixed assets -€11,102
down €11,102 (-17.8%), from €62,282 to €51,181
of which Furniture and vehicles: -€11,102
- Tax, wage and social debts -€32,566
down €32,566 (-92.6%), from €35,155 to €2,590
of which Taxes: -€34,403
- Reserves -€24,346
down €24,346 (-6.7%), from €365,294 to €340,948
- Other debts +€9,055
up €9,055 (+19.7%), from €45,925 to €54,980
- Current portion of long-term debt -€5,351
down €5,351 (-100%), from €5,351 to €0
- Gross operating margin -€106,347
down €106,347 (-72.9%), from €145,878 to €39,531
- Taxes -€34,138
down €34,138 (-82.7%), from €41,273 to €7,136
- Depreciation -€3,145
down €3,145 (-17.0%), from €18,496 to €15,352
- Financial income +€2,435
up €2,435 (+45.1%), from €5,404 to €7,838
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 | €460,778 | €405,582 | -€55,196 | -12.0% |
| Fixed assets | 21/28 | €106,274 | €51,181 | -€55,093 | -51.8% |
| Tangible fixed assets | 22/27 | €62,282 | €51,181 | -€11,102 | -17.8% |
| Furniture and vehicles | 24 | €58,509 | €47,407 | -€11,102 | -19.0% |
| Other tangible fixed assets | 26 | €3,774 | €3,774 | = | 0.0% |
| Financial fixed assets | 28 | €43,991 | €0 | -€43,991 | -100% |
| Current assets | 29/58 | €354,505 | €354,402 | -€103 | 0.0% |
| Amounts receivable within one year | 40/41 | €51,541 | €25,548 | -€25,993 | -50.4% |
| Trade receivables | 40 | €51,494 | €0 | -€51,494 | -100% |
| Other amounts receivable | 41 | €47 | €25,548 | +€25,501 | +54,315% |
| Current investments | 50/53 | €200,000 | €285,876 | +€85,876 | +42.9% |
| Cash at bank and in hand | 54/58 | €101,449 | €40,720 | -€60,728 | -59.9% |
| Deferred charges and accrued income | 490/1 | €1,515 | €2,258 | +€743 | +49.0% |
| Total equity and liabilities | 10/49 | €460,778 | €405,582 | -€55,196 | -12.0% |
| Equity | 10/15 | €371,494 | €347,148 | -€24,346 | -6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €365,294 | €340,948 | -€24,346 | -6.7% |
| Distributable reserves | 133 | €365,294 | €340,948 | -€24,346 | -6.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €89,284 | €58,434 | -€30,850 | -34.6% |
| Amounts payable within one year | 42/48 | €89,284 | €58,434 | -€30,850 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €5,351 | €0 | -€5,351 | -100% |
| Trade debts | 44 | €2,853 | €865 | -€1,988 | -69.7% |
| Suppliers | 440/4 | €2,853 | €865 | -€1,988 | -69.7% |
| Taxes, remuneration and social security | 45 | €35,155 | €2,590 | -€32,566 | -92.6% |
| Taxes | 450/3 | €35,155 | €753 | -€34,403 | -97.9% |
| Remuneration and social security | 454/9 | - | €1,837 | +€1,837 | |
| Other amounts payable | 47/48 | €45,925 | €54,980 | +€9,055 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,496 | €15,352 | -€3,145 | -17.0% |
| Other operating charges | 640/8 | €353 | €712 | +€359 | +102% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €145,878 | €39,531 | -€106,347 | -72.9% |
| Operating profit (loss) | 9901 | €127,028 | €23,467 | -€103,561 | -81.5% |
| Financial income | 75/76B | €5,404 | €7,838 | +€2,435 | +45.1% |
| Recurring financial income | 75 | €5,404 | €7,838 | +€2,435 | +45.1% |
| Financial charges | 65/66B | €3,205 | €2,436 | -€769 | -24.0% |
| Recurring financial charges | 65 | €1,989 | €2,436 | +€447 | +22.5% |
| Non-recurring financial charges | 66B | €1,216 | - | -€1,216 | |
| Profit (loss) for the period before taxes | 9903 | €129,226 | €28,870 | -€100,357 | -77.7% |
| Income taxes | 67/77 | €41,273 | €7,136 | -€34,138 | -82.7% |
| Profit (loss) for the period | 9904 | €87,953 | €21,734 | -€66,219 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €87,953 | €21,734 | -€66,219 | -75.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.