3T Management & Associates: what changed
What changed
3T Management & Associates
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€194,215
2022 · €181,865+€12,351
Equity
€1.3m
2022 · €1.1m+€194,215
Cash
€20,979
2022 · €5,920+€15,060
Balance sheet total
€3.8m
2022 · €3.4m+€390,450
Largest movements
Assets
- Receivables within one year +€195,829
up €195,829 (+480%), from €40,792 to €236,621
of which Trade receivables: +€195,829
- Receivables after one year +€186,260
up €186,260 (+16.7%), from €1.1m to €1.3m
Equity and liabilities
- Trade debts +€240,718
up €240,718 (+2,507%), from €9,603 to €250,321
- Profit (loss) carried forward +€194,215
up €194,215 (+23.2%), from €835,579 to €1.0m
- Tax, wage and social debts -€43,396
down €43,396 (-18.5%), from €234,313 to €190,916
Income statement
- Taxes -€10,948
down €10,948 (-13.1%), from €83,617 to €72,669
- Gross operating margin -€4,700
down €4,700 (-1.8%), from €254,791 to €250,090
- Financial income +€4,222
up €4,222 (+15.7%), from €26,827 to €31,049
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2022
€181,865
Gross operating margin
-€4,700
Staff costs
+€1,905
Other operating charges
+€565
Financial income
+€4,222
Financial charges
-€590
Taxes
+€10,948
Result 2023
€194,215
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€20,647
Investment
-€4,500
Financing
-€1,087
Cash 2022
€5,920
From operations (derived)
+€20,647
Net result for the year
+€194,215
Depreciation
+€11,199
Receivables after one year
-€186,260
Receivables within one year
-€195,829
Trade debts
+€240,718
Tax, wage and social debts
-€43,396
Investment (derived)
-€4,500
Investment in fixed assets (net)
-€4,500
Financing
-€1,087
Short-term financial debts
-€1,087
Cash 2023
€20,979
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,384,132 | €3,774,582 | +€390,450 | +11.5% |
| Fixed assets | 21/28 | €2,224,937 | €2,218,238 | -€6,699 | -0.3% |
| Tangible fixed assets | 22/27 | €174,737 | €163,538 | -€11,199 | -6.4% |
| Furniture and vehicles | 24 | €3,732 | €2,368 | -€1,364 | -36.6% |
| Other tangible fixed assets | 26 | €171,006 | €161,171 | -€9,835 | -5.8% |
| Financial fixed assets | 28 | €2,050,200 | €2,054,700 | +€4,500 | +0.2% |
| Current assets | 29/58 | €1,159,195 | €1,556,344 | +€397,149 | +34.3% |
| Amounts receivable after more than one year | 29 | €1,112,483 | €1,298,743 | +€186,260 | +16.7% |
| Other amounts receivable | 291 | €1,112,483 | €1,298,743 | +€186,260 | +16.7% |
| Amounts receivable within one year | 40/41 | €40,792 | €236,621 | +€195,829 | +480% |
| Trade receivables | 40 | €33,487 | €229,316 | +€195,829 | +585% |
| Other amounts receivable | 41 | €7,305 | €7,305 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,920 | €20,979 | +€15,060 | +254% |
| Total equity and liabilities | 10/49 | €3,384,132 | €3,774,582 | +€390,450 | +11.5% |
| Equity | 10/15 | €1,134,864 | €1,329,079 | +€194,215 | +17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €293,085 | €293,085 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,335 | €7,335 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,335 | €7,335 | = | 0.0% |
| Distributable reserves | 133 | €285,750 | €285,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €835,579 | €1,029,794 | +€194,215 | +23.2% |
| Amounts payable | 17/49 | €2,249,269 | €2,445,503 | +€196,235 | +8.7% |
| Amounts payable after more than one year | 17 | €2,000,000 | €2,000,000 | = | 0.0% |
| Financial debts | 170/4 | €2,000,000 | €2,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €249,269 | €445,503 | +€196,235 | +78.7% |
| Financial debts | 43 | €5,353 | €4,266 | -€1,087 | -20.3% |
| Credit institutions | 430/8 | €5,353 | €4,266 | -€1,087 | -20.3% |
| Trade debts | 44 | €9,603 | €250,321 | +€240,718 | +2,507% |
| Suppliers | 440/4 | €9,603 | €250,321 | +€240,718 | +2,507% |
| Taxes, remuneration and social security | 45 | €234,313 | €190,916 | -€43,396 | -18.5% |
| Taxes | 450/3 | €234,313 | €190,916 | -€43,396 | -18.5% |
| Remuneration, social security and pensions | 62 | €2,190 | €285 | -€1,905 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,199 | €11,199 | = | 0.0% |
| Other operating charges | 640/8 | €565 | €0 | -€565 | -100% |
| Gross operating margin | 9900 | €254,791 | €250,090 | -€4,700 | -1.8% |
| Operating profit (loss) | 9901 | €240,837 | €238,607 | -€2,230 | -0.9% |
| Financial income | 75/76B | €26,827 | €31,049 | +€4,222 | +15.7% |
| Recurring financial income | 75 | €26,827 | €31,049 | +€4,222 | +15.7% |
| Financial charges | 65/66B | €2,182 | €2,771 | +€590 | +27.0% |
| Recurring financial charges | 65 | €2,182 | €2,771 | +€590 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €265,482 | €266,885 | +€1,402 | +0.5% |
| Income taxes | 67/77 | €83,617 | €72,669 | -€10,948 | -13.1% |
| Profit (loss) for the period | 9904 | €181,865 | €194,215 | +€12,351 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €181,865 | €194,215 | +€12,351 | +6.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.