3S GROUP: 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 GROUP
Largest movements
- Receivables within one year +€37,722
up €37,722 (+753.5%), from €5,006 to €42,728
- Deferred charges and accrued income +€12,251
up €12,251 (+970.9%), from €1,262 to €13,513
- Cash -€7,814
down €7,814 (-52.9%), from €14,776 to €6,962
mainly Receivables within one year (-€37,722) and Deferred charges and accrued income (-€12,251)
- Tangible fixed assets -€1,228
down €1,228 (-24.3%), from €5,052 to €3,824
of which Furniture and vehicles: -€614
- Trade debts +€42,884
up €42,884 (+2499.9%), from €1,715 to €44,599
- Reserves -€21,345
down €21,345 (-79.6%), from €26,813 to €5,468
- Profit (loss) carried forward +€12,516
up €12,516 (+56.8%), from -€22,028 to -€9,512
- Tax, wage and social debts +€5,643
up €5,643 (+2532.8%), from €223 to €5,866
- Other debts +€1,233
up €1,233 (+9.4%), from €13,174 to €14,407
- Gross operating margin +€12,323
up €12,323 (+66.7%), from -€18,467 to -€6,145
- Depreciation -€728
down €728 (-48.0%), from €1,517 to €789
- Financial charges -€685
down €685 (-48.4%), from €1,413 to €729
- Other operating charges +€562
up €562 (+121.8%), from €461 to €1,024
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 | €26,096 | €67,028 | +€40,931 | +156.8% |
| Fixed assets | 21/28 | €5,052 | €3,824 | -€1,228 | -24.3% |
| Tangible fixed assets | 22/27 | €5,052 | €3,824 | -€1,228 | -24.3% |
| Furniture and vehicles | 24 | €614 | - | -€614 | |
| Other tangible fixed assets | 26 | €4,438 | €3,824 | -€614 | -13.8% |
| Current assets | 29/58 | €21,044 | €63,203 | +€42,159 | +200.3% |
| Amounts receivable within one year | 40/41 | €5,006 | €42,728 | +€37,722 | +753.5% |
| Trade receivables | 40 | €5,006 | €42,728 | +€37,722 | +753.5% |
| Cash at bank and in hand | 54/58 | €14,776 | €6,962 | -€7,814 | -52.9% |
| Deferred charges and accrued income | 490/1 | €1,262 | €13,513 | +€12,251 | +970.9% |
| Total equity and liabilities | 10/49 | €26,096 | €67,028 | +€40,931 | +156.8% |
| Equity | 10/15 | €10,984 | €2,156 | -€8,829 | -80.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,813 | €5,468 | -€21,345 | -79.6% |
| Distributable reserves | 133 | €26,813 | €5,468 | -€21,345 | -79.6% |
| Profit (loss) carried forward | 14 | -€22,028 | -€9,512 | +€12,516 | +56.8% |
| Amounts payable | 17/49 | €15,112 | €64,872 | +€49,760 | +329.3% |
| Amounts payable within one year | 42/48 | €15,112 | €64,872 | +€49,760 | +329.3% |
| Trade debts | 44 | €1,715 | €44,599 | +€42,884 | +2499.9% |
| Suppliers | 440/4 | €1,715 | €44,599 | +€42,884 | +2499.9% |
| Taxes, remuneration and social security | 45 | €223 | €5,866 | +€5,643 | +2532.8% |
| Taxes | 450/3 | €223 | €5,866 | +€5,643 | +2532.8% |
| Other amounts payable | 47/48 | €13,174 | €14,407 | +€1,233 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,517 | €789 | -€728 | -48.0% |
| Other operating charges | 640/8 | €461 | €1,024 | +€562 | +121.8% |
| Gross operating margin | 9900 | -€18,467 | -€6,145 | +€12,323 | +66.7% |
| Operating profit (loss) | 9901 | -€20,446 | -€7,957 | +€12,489 | +61.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | €1,413 | €729 | -€685 | -48.4% |
| Recurring financial charges | 65 | €1,413 | €729 | -€685 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,859 | -€8,686 | +€13,173 | +60.3% |
| Income taxes | 67/77 | €169 | €143 | -€27 | -15.7% |
| Profit (loss) for the period | 9904 | -€22,028 | -€8,829 | +€13,200 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,028 | -€8,829 | +€13,200 | +59.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.