3S Solutions: what changed
Two fiscal 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 Solutions
Largest movements
- Current investments +€299,685
up €299,685 (+119.9%), from €250,000 to €549,685
- Tangible fixed assets +€172,776
up €172,776 (+828.4%), from €20,856 to €193,632
of which Land and buildings: +€178,845
- Cash -€74,217
down €74,217 (-44.0%), from €168,576 to €94,360
mainly Current investments (-€299,685) and Investment in fixed assets (net) (-€211,906)
- Reserves +€371,481
up €371,481 (+119.4%), from €311,146 to €682,627
of which Distributable reserves: +€203,081
- Other debts +€26,961
up €26,961 (+5612.4%), from €480 to €27,442
- Gross operating margin +€110,811
up €110,811 (+25.4%), from €436,422 to €547,233
- Depreciation +€36,190
up €36,190 (+843.5%), from €4,291 to €40,481
- Taxes +€22,558
up €22,558 (+18.7%), from €120,382 to €142,940
- Financial income +€8,468
up €8,468 (+1234.1%), from €686 to €9,155
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 | €477,061 | €877,488 | +€400,428 | +83.9% |
| Formation expenses | 20 | €1,101 | €0 | -€1,101 | -100.0% |
| Fixed assets | 21/28 | €21,106 | €193,632 | +€172,526 | +817.4% |
| Tangible fixed assets | 22/27 | €20,856 | €193,632 | +€172,776 | +828.4% |
| Land and buildings | 22 | - | €178,845 | +€178,845 | |
| Furniture and vehicles | 24 | €20,856 | €14,787 | -€6,069 | -29.1% |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €454,853 | €683,856 | +€229,003 | +50.3% |
| Amounts receivable within one year | 40/41 | €33,791 | €35,714 | +€1,923 | +5.7% |
| Trade receivables | 40 | €33,729 | €35,714 | +€1,985 | +5.9% |
| Other amounts receivable | 41 | €62 | - | -€62 | |
| Current investments | 50/53 | €250,000 | €549,685 | +€299,685 | +119.9% |
| Cash at bank and in hand | 54/58 | €168,576 | €94,360 | -€74,217 | -44.0% |
| Deferred charges and accrued income | 490/1 | €2,486 | €4,097 | +€1,612 | +64.8% |
| Total equity and liabilities | 10/49 | €477,061 | €877,488 | +€400,428 | +83.9% |
| Equity | 10/15 | €314,146 | €685,627 | +€371,481 | +118.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €311,146 | €682,627 | +€371,481 | +119.4% |
| Tax-exempt reserves | 132 | €126,300 | €294,700 | +€168,400 | +133.3% |
| Distributable reserves | 133 | €184,846 | €387,927 | +€203,081 | +109.9% |
| Amounts payable | 17/49 | €162,915 | €191,861 | +€28,946 | +17.8% |
| Amounts payable within one year | 42/48 | €162,915 | €191,861 | +€28,946 | +17.8% |
| Trade debts | 44 | €2,180 | €1,870 | -€310 | -14.2% |
| Suppliers | 440/4 | €2,180 | €1,870 | -€310 | -14.2% |
| Taxes, remuneration and social security | 45 | €160,254 | €162,550 | +€2,295 | +1.4% |
| Taxes | 450/3 | €160,254 | €162,550 | +€2,295 | +1.4% |
| Other amounts payable | 47/48 | €480 | €27,442 | +€26,961 | +5612.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,291 | €40,481 | +€36,190 | +843.5% |
| Other operating charges | 640/8 | €586 | €493 | -€93 | -15.8% |
| Gross operating margin | 9900 | €436,422 | €547,233 | +€110,811 | +25.4% |
| Operating profit (loss) | 9901 | €431,545 | €506,259 | +€74,713 | +17.3% |
| Financial income | 75/76B | €686 | €9,155 | +€8,468 | +1234.1% |
| Recurring financial income | 75 | €686 | €9,155 | +€8,468 | +1234.1% |
| Financial charges | 65/66B | €704 | €992 | +€288 | +40.9% |
| Recurring financial charges | 65 | €704 | €992 | +€288 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €431,528 | €514,422 | +€82,894 | +19.2% |
| Income taxes | 67/77 | €120,382 | €142,940 | +€22,558 | +18.7% |
| Profit (loss) for the period | 9904 | €311,146 | €371,481 | +€60,335 | +19.4% |
| Transfer to tax-exempt reserves | 689 | €126,300 | €168,400 | +€42,100 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €184,846 | €203,081 | +€18,235 | +9.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.