3T Advice: 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.
3T Advice
Largest movements
- Current investments +€232,207
up €232,207 (+155%), from €150,000 to €382,207
- Receivables within one year +€206,407
up €206,407 (+231%), from €89,514 to €295,921
of which Trade receivables: +€206,135
- Cash +€65,283
up €65,283 (+136%), from €47,949 to €113,232
mainly Net result for the year (+€255,535) and Trade debts (+€136,187)
- Profit (loss) carried forward +€247,535
up €247,535 (+135%), from €183,260 to €430,795
- Trade debts +€136,187
up €136,187 (+114%), from €119,367 to €255,554
- Tax, wage and social debts +€118,356
up €118,356 (+137%), from €86,375 to €204,731
of which Taxes: +€105,274
- Gross operating margin +€175,607
up €175,607 (+64.0%), from €274,553 to €450,160
- Staff costs +€77,657
up €77,657 (+231%), from €33,547 to €111,204
- Taxes +€28,758
up €28,758 (+50.6%), from €56,826 to €85,584
- Financial income +€14,221
up €14,221 (+7,541%), from €189 to €14,410
- Financial charges +€9,499
up €9,499 (+3,265%), from €291 to €9,790
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 | €419,062 | €929,266 | +€510,203 | +122% |
| Fixed assets | 21/28 | €7,073 | €7,143 | +€71 | +1.0% |
| Intangible fixed assets | 21 | €3,250 | €2,595 | -€655 | -20.2% |
| Tangible fixed assets | 22/27 | €2,198 | €2,923 | +€726 | +33.0% |
| Furniture and vehicles | 24 | €2,198 | €2,923 | +€726 | +33.0% |
| Financial fixed assets | 28 | €1,625 | €1,625 | = | 0.0% |
| Current assets | 29/58 | €411,990 | €922,122 | +€510,133 | +124% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €89,514 | €295,921 | +€206,407 | +231% |
| Trade receivables | 40 | €89,514 | €295,649 | +€206,135 | +230% |
| Other amounts receivable | 41 | - | €272 | +€272 | |
| Current investments | 50/53 | €150,000 | €382,207 | +€232,207 | +155% |
| Cash at bank and in hand | 54/58 | €47,949 | €113,232 | +€65,283 | +136% |
| Deferred charges and accrued income | 490/1 | €4,527 | €10,762 | +€6,235 | +138% |
| Total equity and liabilities | 10/49 | €419,062 | €929,266 | +€510,203 | +122% |
| Equity | 10/15 | €213,260 | €460,795 | +€247,535 | +116% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €183,260 | €430,795 | +€247,535 | +135% |
| Amounts payable | 17/49 | €205,802 | €468,471 | +€262,669 | +128% |
| Amounts payable within one year | 42/48 | €205,802 | €468,386 | +€262,584 | +128% |
| Trade debts | 44 | €119,367 | €255,554 | +€136,187 | +114% |
| Suppliers | 440/4 | €119,367 | €255,554 | +€136,187 | +114% |
| Taxes, remuneration and social security | 45 | €86,375 | €204,731 | +€118,356 | +137% |
| Taxes | 450/3 | €80,251 | €185,525 | +€105,274 | +131% |
| Remuneration and social security | 454/9 | €6,124 | €19,206 | +€13,082 | +214% |
| Other amounts payable | 47/48 | €61 | €8,101 | +€8,040 | +13,224% |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €33,547 | €111,204 | +€77,657 | +231% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €347 | €1,762 | +€1,416 | +409% |
| Other operating charges | 640/8 | €471 | €694 | +€223 | +47.4% |
| Gross operating margin | 9900 | €274,553 | €450,160 | +€175,607 | +64.0% |
| Operating profit (loss) | 9901 | €240,188 | €336,500 | +€96,311 | +40.1% |
| Financial income | 75/76B | €189 | €14,410 | +€14,221 | +7,541% |
| Recurring financial income | 75 | €189 | €14,410 | +€14,221 | +7,541% |
| Financial charges | 65/66B | €291 | €9,790 | +€9,499 | +3,265% |
| Recurring financial charges | 65 | €291 | €9,790 | +€9,499 | +3,265% |
| Profit (loss) for the period before taxes | 9903 | €240,086 | €341,119 | +€101,033 | +42.1% |
| Income taxes | 67/77 | €56,826 | €85,584 | +€28,758 | +50.6% |
| Profit (loss) for the period | 9904 | €183,260 | €255,535 | +€72,275 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €183,260 | €255,535 | +€72,275 | +39.4% |
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 18 October 2026 via checked.be.