3TEC: what changed
What changed
3TEC
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€275,998
2024 · €620,412-€344,414
Equity
€15.4m
2024 · €15.3m+€150,998
Cash
€4.1m
2024 · €527,987+€3.5m
Balance sheet total
€15.7m
2024 · €15.7m+€79,920
Largest movements
Assets
- Cash +€3.5m
up €3.5m (+667%), from €527,987 to €4.1m
mainly Current investments (+€3.5m) and Receivables after one year (+€1.2m)
- Current investments -€3.5m
down €3.5m (-34.7%), from €10.1m to €6.6m
- Receivables after one year -€1.2m
down €1.2m (-27.6%), from €4.2m to €3.0m
- Tangible fixed assets +€995,037
up €995,037 (+71,237%), from €1,397 to €996,434
of which Other tangible fixed assets: +€995,791
- Financial fixed assets +€201,500
up €201,500 (+38.2%), from €527,000 to €728,500
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Financial income -€250,681
down €250,681 (-38.9%), from €644,108 to €393,428
- Other operating charges +€121,477
up €121,477 (+11,297%), from €1,075 to €122,552
- Taxes -€67,491
down €67,491 (-47.0%), from €143,586 to €76,094
- Gross operating margin -€50,646
down €50,646 (-20.6%), from €246,342 to €195,696
- Financial charges -€31,646
down €31,646 (-25.5%), from €124,193 to €92,547
Change in the result, 2024 to 2025
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 2024
€620,412
Gross operating margin
-€50,646
Depreciation
-€20,748
Other operating charges
-€121,477
Financial income
-€250,681
Financial charges
+€31,646
Taxes
+€67,491
Result 2025
€275,998
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.4m
Investment
+€2.3m
Financing
-€125,000
Cash 2024
€527,987
From operations (derived)
+€1.4m
Net result for the year
+€275,998
Depreciation
+€21,932
Receivables after one year
+€1.2m
Receivables within one year
-€42,407
Deferred charges and accrued income
+€22,759
Trade debts
+€106,807
Tax, wage and social debts
-€28,043
Other debts
-€141,062
Accrued charges and deferred income
-€8,779
Investment (derived)
+€2.3m
Investment in fixed assets (net)
-€1.2m
Current investments
+€3.5m
Financing
-€125,000
Contributions, distributions and other
-€125,000
Cash 2025
€4.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,650,841 | €15,730,761 | +€79,920 | +0.5% |
| Fixed assets | 21/28 | €528,397 | €1,724,934 | +€1.2m | +226% |
| Tangible fixed assets | 22/27 | €1,397 | €996,434 | +€995,037 | +71,237% |
| Furniture and vehicles | 24 | €1,397 | €643 | -€754 | -54.0% |
| Other tangible fixed assets | 26 | - | €995,791 | +€995,791 | |
| Financial fixed assets | 28 | €527,000 | €728,500 | +€201,500 | +38.2% |
| Current assets | 29/58 | €15,122,444 | €14,005,827 | -€1.1m | -7.4% |
| Amounts receivable after more than one year | 29 | €4,183,000 | €3,026,500 | -€1.2m | -27.6% |
| Other amounts receivable | 291 | €4,183,000 | €3,026,500 | -€1.2m | -27.6% |
| Amounts receivable within one year | 40/41 | €198,362 | €240,769 | +€42,407 | +21.4% |
| Trade receivables | 40 | €52,242 | €53,119 | +€877 | +1.7% |
| Other amounts receivable | 41 | €146,121 | €187,650 | +€41,530 | +28.4% |
| Current investments | 50/53 | €10,091,117 | €6,588,512 | -€3.5m | -34.7% |
| Cash at bank and in hand | 54/58 | €527,987 | €4,050,828 | +€3.5m | +667% |
| Deferred charges and accrued income | 490/1 | €121,978 | €99,219 | -€22,759 | -18.7% |
| Total equity and liabilities | 10/49 | €15,650,841 | €15,730,761 | +€79,920 | +0.5% |
| Equity | 10/15 | €15,295,892 | €15,446,890 | +€150,998 | +1.0% |
| Contributions | 10/11 | €77,900 | €77,900 | = | 0.0% |
| Capital | 10 | €77,900 | €77,900 | = | 0.0% |
| Issued capital | 100 | €77,900 | €77,900 | = | 0.0% |
| Reserves | 13 | €15,217,992 | €15,368,990 | +€150,998 | +1.0% |
| Non-distributable reserves | 130/1 | €39,398 | €39,398 | = | 0.0% |
| Legal reserve | 130 | €39,398 | €39,398 | = | 0.0% |
| Distributable reserves | 133 | €15,178,594 | €15,329,592 | +€150,998 | +1.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €354,949 | €283,871 | -€71,078 | -20.0% |
| Amounts payable within one year | 42/48 | €340,327 | €278,028 | -€62,298 | -18.3% |
| Trade debts | 44 | €19,961 | €126,768 | +€106,807 | +535% |
| Suppliers | 440/4 | €19,961 | €126,768 | +€106,807 | +535% |
| Taxes, remuneration and social security | 45 | €28,347 | €304 | -€28,043 | -98.9% |
| Taxes | 450/3 | €28,347 | €304 | -€28,043 | -98.9% |
| Other amounts payable | 47/48 | €292,018 | €150,956 | -€141,062 | -48.3% |
| Accrued charges and deferred income | 492/3 | €14,622 | €5,843 | -€8,779 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,184 | €21,932 | +€20,748 | +1,752% |
| Other operating charges | 640/8 | €1,075 | €122,552 | +€121,477 | +11,297% |
| Gross operating margin | 9900 | €246,342 | €195,696 | -€50,646 | -20.6% |
| Operating profit (loss) | 9901 | €244,082 | €51,212 | -€192,871 | -79.0% |
| Financial income | 75/76B | €644,108 | €393,428 | -€250,681 | -38.9% |
| Recurring financial income | 75 | €644,108 | €393,428 | -€250,681 | -38.9% |
| Financial charges | 65/66B | €124,193 | €92,547 | -€31,646 | -25.5% |
| Recurring financial charges | 65 | €124,193 | €92,547 | -€31,646 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €763,998 | €352,092 | -€411,906 | -53.9% |
| Income taxes | 67/77 | €143,586 | €76,094 | -€67,491 | -47.0% |
| Profit (loss) for the period | 9904 | €620,412 | €275,998 | -€344,414 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €620,412 | €275,998 | -€344,414 | -55.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.