3ByD: what changed
Two fiscal 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.
3ByD
Largest movements
- Receivables within one year -€10,454
down €10,454 (-53.0%), from €19,741 to €9,287
- Cash -€3,599
down €3,599 (-80.2%), from €4,486 to €887
mainly Net result for the year (-€8,543) and Other debts (-€3,227)
- Tangible fixed assets -€526
no longer reported in 2025 (was €526)
- Profit (loss) carried forward -€8,543
new in 2025: -€8,543
- Other debts -€3,227
down €3,227 (-82.9%), from €3,890 to €664
- Tax, wage and social debts -€3,087
down €3,087 (-27.1%), from €11,397 to €8,310
of which Remuneration and social security: -€3,000
- Trade debts +€276
up €276 (+99.3%), from €278 to €554
- Gross operating margin -€19,830
down €19,830, from €12,418 to -€7,411
- Taxes -€2,734
down €2,734 (-95.1%), from €2,875 to €141
- Depreciation -€789
down €789 (-60.0%), from €1,315 to €526
- Other operating charges -€515
down €515 (-63.6%), from €810 to €295
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.
Cash bridge derived
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 | €24,753 | €10,173 | -€14,580 | -58.9% |
| Fixed assets | 21/28 | €526 | - | -€526 | |
| Tangible fixed assets | 22/27 | €526 | - | -€526 | |
| Furniture and vehicles | 24 | €526 | - | -€526 | |
| Current assets | 29/58 | €24,227 | €10,173 | -€14,054 | -58.0% |
| Amounts receivable within one year | 40/41 | €19,741 | €9,287 | -€10,454 | -53.0% |
| Trade receivables | 40 | €19,741 | €9,287 | -€10,454 | -53.0% |
| Cash at bank and in hand | 54/58 | €4,486 | €887 | -€3,599 | -80.2% |
| Total equity and liabilities | 10/49 | €24,753 | €10,173 | -€14,580 | -58.9% |
| Equity | 10/15 | €9,188 | €645 | -€8,543 | -93.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,188 | €6,188 | = | 0.0% |
| Distributable reserves | 133 | €6,188 | €6,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,543 | -€8,543 | |
| Amounts payable | 17/49 | €15,565 | €9,528 | -€6,037 | -38.8% |
| Amounts payable within one year | 42/48 | €15,565 | €9,528 | -€6,037 | -38.8% |
| Trade debts | 44 | €278 | €554 | +€276 | +99.3% |
| Suppliers | 440/4 | €278 | €554 | +€276 | +99.3% |
| Taxes, remuneration and social security | 45 | €11,397 | €8,310 | -€3,087 | -27.1% |
| Taxes | 450/3 | €8,397 | €8,310 | -€87 | -1.0% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €3,890 | €664 | -€3,227 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,315 | €526 | -€789 | -60.0% |
| Other operating charges | 640/8 | €810 | €295 | -€515 | -63.6% |
| Gross operating margin | 9900 | €12,418 | -€7,411 | -€19,830 | |
| Operating profit (loss) | 9901 | €10,293 | -€8,232 | -€18,525 | |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €190 | €176 | -€14 | -7.5% |
| Recurring financial charges | 65 | €190 | €176 | -€14 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €10,103 | -€8,402 | -€18,505 | |
| Income taxes | 67/77 | €2,875 | €141 | -€2,734 | -95.1% |
| Profit (loss) for the period | 9904 | €7,228 | -€8,543 | -€15,770 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,228 | -€8,543 | -€15,770 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.