S3 Consulting: 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.
S3 Consulting
Largest movements
- Cash -€20,965
down €20,965 (-25.2%), from €83,241 to €62,276
mainly Contributions, distributions and other (-€25,042) and Receivables within one year (-€14,790)
- Receivables within one year +€14,790
up €14,790 (+45.8%), from €32,303 to €47,092
of which Trade receivables: +€11,264
- Current investments -€9,243
down €9,243 (-9.8%), from €94,551 to €85,308
- Deferred charges and accrued income +€2,721
up €2,721 (+250%), from €1,089 to €3,810
- Reserves -€10,578
down €10,578 (-5.5%), from €193,650 to €183,072
- Tax, wage and social debts -€2,667
down €2,667 (-100%), from €2,667 to €0
- Gross operating margin -€10,327
down €10,327 (-36.5%), from €28,313 to €17,986
- Financial income +€3,612
up €3,612 (+523%), from €691 to €4,302
- Taxes -€1,995
down €1,995 (-25.0%), from €7,979 to €5,984
- Depreciation -€482
down €482 (-41.8%), from €1,153 to €671
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 | €212,846 | €200,402 | -€12,444 | -5.8% |
| Fixed assets | 21/28 | €1,662 | €1,915 | +€253 | +15.2% |
| Tangible fixed assets | 22/27 | €1,012 | €1,265 | +€253 | +25.0% |
| Furniture and vehicles | 24 | €1,012 | €1,265 | +€253 | +25.0% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €211,184 | €198,487 | -€12,697 | -6.0% |
| Amounts receivable within one year | 40/41 | €32,303 | €47,092 | +€14,790 | +45.8% |
| Trade receivables | 40 | €26,411 | €37,675 | +€11,264 | +42.7% |
| Other amounts receivable | 41 | €5,892 | €9,417 | +€3,525 | +59.8% |
| Current investments | 50/53 | €94,551 | €85,308 | -€9,243 | -9.8% |
| Cash at bank and in hand | 54/58 | €83,241 | €62,276 | -€20,965 | -25.2% |
| Deferred charges and accrued income | 490/1 | €1,089 | €3,810 | +€2,721 | +250% |
| Total equity and liabilities | 10/49 | €212,846 | €200,402 | -€12,444 | -5.8% |
| Equity | 10/15 | €206,050 | €195,472 | -€10,578 | -5.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €193,650 | €183,072 | -€10,578 | -5.5% |
| Distributable reserves | 133 | €193,650 | €183,072 | -€10,578 | -5.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,796 | €4,930 | -€1,866 | -27.5% |
| Amounts payable within one year | 42/48 | €6,796 | €4,930 | -€1,866 | -27.5% |
| Financial debts | 43 | €9 | €9 | = | 0.0% |
| Credit institutions | 430/8 | €9 | €9 | = | 0.0% |
| Trade debts | 44 | €4,120 | €4,921 | +€801 | +19.4% |
| Suppliers | 440/4 | €4,120 | €4,921 | +€801 | +19.4% |
| Taxes, remuneration and social security | 45 | €2,667 | €0 | -€2,667 | -100% |
| Taxes | 450/3 | €2,667 | €0 | -€2,667 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,153 | €671 | -€482 | -41.8% |
| Other operating charges | 640/8 | €1,153 | €969 | -€185 | -16.0% |
| Gross operating margin | 9900 | €28,313 | €17,986 | -€10,327 | -36.5% |
| Operating profit (loss) | 9901 | €26,007 | €16,347 | -€9,660 | -37.1% |
| Financial income | 75/76B | €691 | €4,302 | +€3,612 | +523% |
| Recurring financial income | 75 | €691 | €4,302 | +€3,612 | +523% |
| Financial charges | 65/66B | €86 | €202 | +€117 | +136% |
| Recurring financial charges | 65 | €86 | €202 | +€117 | +136% |
| Profit (loss) for the period before taxes | 9903 | €26,612 | €20,447 | -€6,165 | -23.2% |
| Income taxes | 67/77 | €7,979 | €5,984 | -€1,995 | -25.0% |
| Profit (loss) for the period | 9904 | €18,633 | €14,463 | -€4,170 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €18,633 | €14,463 | -€4,170 | -22.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.