3SVS: 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.
3SVS
Largest movements
- Cash -€3,672
down €3,672 (-42.4%), from €8,655 to €4,983
mainly Other debts (-€11,650) and Receivables within one year (-€3,262)
- Receivables within one year +€3,262
up €3,262 (+5.8%), from €55,858 to €59,121
of which Trade receivables: +€3,627
- Tangible fixed assets -€2,071
down €2,071 (-62.1%), from €3,334 to €1,263
- Deferred charges and accrued income +€1,408
up €1,408 (+63.2%), from €2,226 to €3,634
- Other debts -€11,650
down €11,650 (-24.2%), from €48,156 to €36,506
- Profit (loss) carried forward +€8,533
new in 2025: €8,533
- Short-term financial debts +€939
up €939 (+916.3%), from €102 to €1,041
- Gross operating margin +€2,211
up €2,211 (+17.2%), from €12,890 to €15,101
- Financial charges +€424
up €424 (+44.7%), from €949 to €1,374
- Depreciation +€368
up €368 (+21.6%), from €1,703 to €2,071
- Taxes +€264
up €264 (+7.7%), from €3,401 to €3,664
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 | €70,073 | €69,000 | -€1,073 | -1.5% |
| Fixed assets | 21/28 | €3,334 | €1,263 | -€2,071 | -62.1% |
| Tangible fixed assets | 22/27 | €3,334 | €1,263 | -€2,071 | -62.1% |
| Furniture and vehicles | 24 | €3,334 | €1,263 | -€2,071 | -62.1% |
| Current assets | 29/58 | €66,739 | €67,738 | +€998 | +1.5% |
| Amounts receivable within one year | 40/41 | €55,858 | €59,121 | +€3,262 | +5.8% |
| Trade receivables | 40 | €3,107 | €6,734 | +€3,627 | +116.8% |
| Other amounts receivable | 41 | €52,751 | €52,386 | -€365 | -0.7% |
| Cash at bank and in hand | 54/58 | €8,655 | €4,983 | -€3,672 | -42.4% |
| Deferred charges and accrued income | 490/1 | €2,226 | €3,634 | +€1,408 | +63.2% |
| Total equity and liabilities | 10/49 | €70,073 | €69,000 | -€1,073 | -1.5% |
| Equity | 10/15 | €18,600 | €27,133 | +€8,533 | +45.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €8,533 | +€8,533 | |
| Amounts payable | 17/49 | €51,473 | €41,867 | -€9,606 | -18.7% |
| Amounts payable within one year | 42/48 | €50,656 | €40,550 | -€10,106 | -19.9% |
| Financial debts | 43 | €102 | €1,041 | +€939 | +916.3% |
| Credit institutions | 430/8 | €102 | €1,041 | +€939 | +916.3% |
| Trade debts | 44 | €102 | €527 | +€426 | +419.5% |
| Suppliers | 440/4 | €102 | €527 | +€426 | +419.5% |
| Taxes, remuneration and social security | 45 | €2,296 | €2,476 | +€180 | +7.8% |
| Taxes | 450/3 | €2,296 | €2,476 | +€180 | +7.8% |
| Other amounts payable | 47/48 | €48,156 | €36,506 | -€11,650 | -24.2% |
| Accrued charges and deferred income | 492/3 | €817 | €1,317 | +€500 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,703 | €2,071 | +€368 | +21.6% |
| Other operating charges | 640/8 | €587 | €501 | -€86 | -14.7% |
| Non-recurring operating charges | 66A | €822 | - | -€822 | |
| Gross operating margin | 9900 | €12,890 | €15,101 | +€2,211 | +17.2% |
| Operating profit (loss) | 9901 | €9,777 | €12,529 | +€2,752 | +28.1% |
| Financial income | 75/76B | €1,050 | €1,042 | -€8 | -0.7% |
| Recurring financial income | 75 | €1,050 | €1,042 | -€8 | -0.7% |
| Financial charges | 65/66B | €949 | €1,374 | +€424 | +44.7% |
| Recurring financial charges | 65 | €949 | €1,374 | +€424 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €9,878 | €12,197 | +€2,320 | +23.5% |
| Income taxes | 67/77 | €3,401 | €3,664 | +€264 | +7.7% |
| Profit (loss) for the period | 9904 | €6,477 | €8,533 | +€2,056 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,477 | €8,533 | +€2,056 | +31.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.