3SA company: 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.
3SA company
Largest movements
- Receivables within one year -€265,303
down €265,303 (-64.6%), from €410,371 to €145,068
- Other debts -€233,133
no longer reported in 2026 (was €233,133)
- Profit (loss) carried forward -€32,952
down €32,952 (-19.2%), from €171,269 to €138,317
- Gross operating margin -€19,901
down €19,901, from €18,678 to -€1,222
- Taxes -€598
no longer reported in 2026 (was €598)
- Other operating charges -€549
no longer reported in 2026 (was €549)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €412,934 | €146,377 | -€266,557 | -64.6% |
| Current assets | 29/58 | €412,934 | €146,377 | -€266,557 | -64.6% |
| Amounts receivable within one year | 40/41 | €410,371 | €145,068 | -€265,303 | -64.6% |
| Other amounts receivable | 41 | €410,371 | €145,068 | -€265,303 | -64.6% |
| Cash at bank and in hand | 54/58 | €2,563 | €1,309 | -€1,254 | -48.9% |
| Total equity and liabilities | 10/49 | €412,934 | €146,377 | -€266,557 | -64.6% |
| Equity | 10/15 | €179,329 | €146,377 | -€32,952 | -18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,269 | €138,317 | -€32,952 | -19.2% |
| Amounts payable | 17/49 | €233,604 | - | -€233,604 | |
| Amounts payable within one year | 42/48 | €233,604 | - | -€233,604 | |
| Trade debts | 44 | €471 | - | -€471 | |
| Suppliers | 440/4 | €471 | - | -€471 | |
| Other amounts payable | 47/48 | €233,133 | - | -€233,133 | |
| Other operating charges | 640/8 | €549 | - | -€549 | |
| Gross operating margin | 9900 | €18,678 | -€1,222 | -€19,901 | |
| Operating profit (loss) | 9901 | €18,129 | -€1,222 | -€19,351 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €120 | €150 | +€30 | +25.0% |
| Recurring financial charges | 65 | €120 | €150 | +€30 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €18,009 | -€1,370 | -€19,379 | |
| Income taxes | 67/77 | €598 | - | -€598 | |
| Profit (loss) for the period | 9904 | €17,411 | -€1,370 | -€18,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,411 | -€1,370 | -€18,781 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.