3SV: 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.
3SV
Largest movements
- Current investments +€40,000
new in 2025: €40,000
- Cash -€23,587
down €23,587 (-60.9%), from €38,718 to €15,131
mainly Current investments (-€40,000) and Investment in fixed assets (net) (-€4,923)
- Tangible fixed assets -€17,801
down €17,801 (-13.3%), from €133,421 to €115,620
of which Furniture and vehicles: -€12,789
- Tax, wage and social debts +€4,547
new in 2025: €4,547
of which Taxes: +€3,397
- Profit (loss) carried forward -€4,404
down €4,404 (-39.3%), from €11,218 to €6,813
- Other debts +€2,586
up €2,586 (+4.8%), from €53,572 to €56,158
- Trade debts -€2,354
down €2,354 (-63.3%), from €3,720 to €1,366
- Gross operating margin -€7,066
down €7,066 (-27.3%), from €25,905 to €18,839
- Depreciation +€1,443
up €1,443 (+6.8%), from €21,281 to €22,724
- Taxes -€991
down €991 (-88.6%), from €1,118 to €127
- Financial charges -€408
down €408 (-84.3%), from €483 to €76
- Financial income +€279
up €279 (+346%), from €80 to €359
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 | €177,490 | €177,943 | +€453 | +0.3% |
| Fixed assets | 21/28 | €133,421 | €115,620 | -€17,801 | -13.3% |
| Tangible fixed assets | 22/27 | €133,421 | €115,620 | -€17,801 | -13.3% |
| Land and buildings | 22 | €72,258 | €66,194 | -€6,064 | -8.4% |
| Plant, machinery and equipment | 23 | €17,422 | €18,474 | +€1,052 | +6.0% |
| Furniture and vehicles | 24 | €43,741 | €30,952 | -€12,789 | -29.2% |
| Current assets | 29/58 | €44,069 | €62,323 | +€18,254 | +41.4% |
| Amounts receivable within one year | 40/41 | €2,409 | €3,873 | +€1,464 | +60.7% |
| Other amounts receivable | 41 | €2,409 | €3,873 | +€1,464 | +60.7% |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €38,718 | €15,131 | -€23,587 | -60.9% |
| Deferred charges and accrued income | 490/1 | €2,942 | €3,319 | +€377 | +12.8% |
| Total equity and liabilities | 10/49 | €177,490 | €177,943 | +€453 | +0.3% |
| Equity | 10/15 | €120,198 | €115,794 | -€4,404 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €102,781 | €102,781 | = | 0.0% |
| 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 | €100,921 | €100,921 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,218 | €6,813 | -€4,404 | -39.3% |
| Amounts payable | 17/49 | €57,292 | €62,149 | +€4,857 | +8.5% |
| Amounts payable within one year | 42/48 | €57,292 | €62,149 | +€4,857 | +8.5% |
| Financial debts | 43 | - | €78 | +€78 | |
| Credit institutions | 430/8 | - | €78 | +€78 | |
| Trade debts | 44 | €3,720 | €1,366 | -€2,354 | -63.3% |
| Suppliers | 440/4 | €3,720 | €1,366 | -€2,354 | -63.3% |
| Taxes, remuneration and social security | 45 | - | €4,547 | +€4,547 | |
| Taxes | 450/3 | - | €3,397 | +€3,397 | |
| Remuneration and social security | 454/9 | - | €1,150 | +€1,150 | |
| Other amounts payable | 47/48 | €53,572 | €56,158 | +€2,586 | +4.8% |
| Non-recurring operating income | 76A | €1,086 | €0 | -€1,086 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,281 | €22,724 | +€1,443 | +6.8% |
| Other operating charges | 640/8 | €338 | €281 | -€57 | -16.8% |
| Non-recurring operating charges | 66A | - | €394 | +€394 | |
| Gross operating margin | 9900 | €25,905 | €18,839 | -€7,066 | -27.3% |
| Operating profit (loss) | 9901 | €4,286 | -€4,560 | -€8,846 | |
| Financial income | 75/76B | €80 | €359 | +€279 | +346% |
| Recurring financial income | 75 | €80 | €359 | +€279 | +346% |
| Financial charges | 65/66B | €483 | €76 | -€408 | -84.3% |
| Recurring financial charges | 65 | €483 | €76 | -€408 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | €3,883 | -€4,277 | -€8,160 | |
| Income taxes | 67/77 | €1,118 | €127 | -€991 | -88.6% |
| Profit (loss) for the period | 9904 | €2,765 | -€4,404 | -€7,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,765 | -€4,404 | -€7,169 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.