F3 Web consulting SPRL: 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.
F3 Web consulting SPRL
Largest movements
- Cash +€2.7m
up €2.7m (+2,389%), from €111,145 to €2.8m
mainly Current investments (+€1.3m) and Receivables within one year (+€730,694)
- Current investments -€1.3m
down €1.3m (-100%), from €1.3m to €0
- Receivables within one year -€730,694
down €730,694 (-92.0%), from €793,948 to €63,254
of which Other amounts receivable: -€716,113
- Profit (loss) carried forward +€448,964
up €448,964 (+2.5%), from €17.9m to €18.3m
- Other debts +€308,125
new in 2024: €308,125
- Financial income -€6.7m
down €6.7m (-95.1%), from €7.1m to €343,918
- Taxes -€115,378
down €115,378 (-70.3%), from €164,059 to €48,681
- Gross operating margin +€89,975
up €89,975 (+44.9%), from €200,308 to €290,283
- Other operating charges +€43,183
up €43,183 (+158%), from €27,303 to €70,486
- Financial charges -€13,767
down €13,767 (-82.0%), from €16,785 to €3,018
of which Financial charges: -€16,767
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,889,348 | €18,679,402 | +€790,054 | +4.4% |
| Fixed assets | 21/28 | €15,731,636 | €15,703,519 | -€28,117 | -0.2% |
| Tangible fixed assets | 22/27 | €63,053 | €0 | -€63,053 | -100% |
| Land and buildings | 22 | €63,053 | €0 | -€63,053 | -100% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €15,668,583 | €15,703,519 | +€34,936 | +0.2% |
| Current assets | 29/58 | €2,157,712 | €2,975,883 | +€818,171 | +37.9% |
| Amounts receivable within one year | 40/41 | €793,948 | €63,254 | -€730,694 | -92.0% |
| Trade receivables | 40 | €14,580 | - | -€14,580 | |
| Other amounts receivable | 41 | €779,367 | €63,254 | -€716,113 | -91.9% |
| Current investments | 50/53 | €1,251,211 | €0 | -€1.3m | -100% |
| Cash at bank and in hand | 54/58 | €111,145 | €2,766,308 | +€2.7m | +2,389% |
| Deferred charges and accrued income | 490/1 | €1,409 | €146,321 | +€144,912 | +10,288% |
| Total equity and liabilities | 10/49 | €17,889,348 | €18,679,402 | +€790,054 | +4.4% |
| Equity | 10/15 | €17,874,506 | €18,323,469 | +€448,964 | +2.5% |
| Contributions | 10/11 | €6,230 | €6,230 | = | 0.0% |
| Capital | 10 | €6,230 | €6,230 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,320 | €12,320 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,866,421 | €18,315,384 | +€448,964 | +2.5% |
| Amounts payable | 17/49 | €14,842 | €355,933 | +€341,091 | +2,298% |
| Amounts payable within one year | 42/48 | €5,524 | €354,269 | +€348,745 | +6,314% |
| Trade debts | 44 | €3,465 | €2,726 | -€739 | -21.3% |
| Suppliers | 440/4 | €3,465 | €2,726 | -€739 | -21.3% |
| Taxes, remuneration and social security | 45 | €2,059 | €43,418 | +€41,359 | +2,009% |
| Taxes | 450/3 | €2,059 | €43,418 | +€41,359 | +2,009% |
| Other amounts payable | 47/48 | - | €308,125 | +€308,125 | |
| Accrued charges and deferred income | 492/3 | €9,319 | €1,664 | -€7,655 | -82.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,574 | €63,053 | -€1,521 | -2.4% |
| Other operating charges | 640/8 | €27,303 | €70,486 | +€43,183 | +158% |
| Gross operating margin | 9900 | €200,308 | €290,283 | +€89,975 | +44.9% |
| Operating profit (loss) | 9901 | €108,431 | €156,744 | +€48,313 | +44.6% |
| Financial income | 75/76B | €7,080,689 | €343,918 | -€6.7m | -95.1% |
| Recurring financial income | 75 | €7,080,689 | €343,918 | -€6.7m | -95.1% |
| Financial charges | 65/66B | €16,785 | €3,018 | -€13,767 | -82.0% |
| Recurring financial charges | 65 | €16,785 | €18 | -€16,767 | -99.9% |
| Non-recurring financial charges | 66B | - | €3,000 | +€3,000 | |
| Profit (loss) for the period before taxes | 9903 | €7,172,335 | €497,644 | -€6.7m | -93.1% |
| Income taxes | 67/77 | €164,059 | €48,681 | -€115,378 | -70.3% |
| Profit (loss) for the period | 9904 | €7,008,276 | €448,963 | -€6.6m | -93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,008,276 | €448,963 | -€6.6m | -93.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.