3D-ACS: 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.
3D-ACS
Largest movements
- Cash -€279,252
down €279,252 (-73.3%), from €380,817 to €101,565
mainly Other debts (-€310,607) and Contributions, distributions and other (-€273,000)
- Current investments -€132,660
down €132,660 (-70.6%), from €188,000 to €55,339
- Tangible fixed assets -€15,163
down €15,163 (-17.5%), from €86,719 to €71,556
of which Furniture and vehicles: -€13,412
- Other debts -€310,607
down €310,607 (-74.9%), from €414,439 to €103,832
- Reserves -€130,667
down €130,667 (-58.5%), from €223,201 to €92,533
- Accrued charges and deferred income +€8,805
up €8,805 (+565.4%), from €1,557 to €10,362
- Gross operating margin -€103,527
down €103,527 (-35.0%), from €296,084 to €192,557
- Taxes -€31,003
down €31,003 (-45.1%), from €68,702 to €37,699
- Depreciation +€11,440
up €11,440 (+135.4%), from €8,448 to €19,888
- Financial income +€10,989
up €10,989 (+143.2%), from €7,672 to €18,661
- Financial charges +€8,165
up €8,165 (+320.6%), from €2,547 to €10,712
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 | €666,003 | €236,099 | -€429,904 | -64.5% |
| Fixed assets | 21/28 | €86,719 | €74,856 | -€11,863 | -13.7% |
| Tangible fixed assets | 22/27 | €86,719 | €71,556 | -€15,163 | -17.5% |
| Land and buildings | 22 | €8,864 | €7,112 | -€1,751 | -19.8% |
| Furniture and vehicles | 24 | €77,855 | €64,443 | -€13,412 | -17.2% |
| Financial fixed assets | 28 | - | €3,300 | +€3,300 | |
| Current assets | 29/58 | €579,284 | €161,243 | -€418,041 | -72.2% |
| Amounts receivable within one year | 40/41 | €7,322 | €2,586 | -€4,736 | -64.7% |
| Trade receivables | 40 | €3,722 | €2,586 | -€1,136 | -30.5% |
| Other amounts receivable | 41 | €3,600 | €0 | -€3,600 | -100.0% |
| Current investments | 50/53 | €188,000 | €55,339 | -€132,660 | -70.6% |
| Cash at bank and in hand | 54/58 | €380,817 | €101,565 | -€279,252 | -73.3% |
| Deferred charges and accrued income | 490/1 | €3,145 | €1,752 | -€1,393 | -44.3% |
| Total equity and liabilities | 10/49 | €666,003 | €236,099 | -€429,904 | -64.5% |
| Equity | 10/15 | €241,801 | €111,133 | -€130,667 | -54.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €223,201 | €92,533 | -€130,667 | -58.5% |
| Distributable reserves | 133 | €223,201 | €92,533 | -€130,667 | -58.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €424,202 | €124,965 | -€299,237 | -70.5% |
| Amounts payable within one year | 42/48 | €422,645 | €114,604 | -€308,041 | -72.9% |
| Trade debts | 44 | €2,009 | €3,308 | +€1,299 | +64.6% |
| Suppliers | 440/4 | €2,009 | €3,308 | +€1,299 | +64.6% |
| Taxes, remuneration and social security | 45 | €6,196 | €7,463 | +€1,267 | +20.4% |
| Taxes | 450/3 | €6,196 | €5,285 | -€911 | -14.7% |
| Remuneration and social security | 454/9 | - | €2,178 | +€2,178 | |
| Other amounts payable | 47/48 | €414,439 | €103,832 | -€310,607 | -74.9% |
| Accrued charges and deferred income | 492/3 | €1,557 | €10,362 | +€8,805 | +565.4% |
| Non-recurring operating income | 76A | €18,035 | €0 | -€18,035 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,448 | €19,888 | +€11,440 | +135.4% |
| Other operating charges | 640/8 | €859 | €587 | -€272 | -31.7% |
| Gross operating margin | 9900 | €296,084 | €192,557 | -€103,527 | -35.0% |
| Operating profit (loss) | 9901 | €286,777 | €172,082 | -€114,695 | -40.0% |
| Financial income | 75/76B | €7,672 | €18,661 | +€10,989 | +143.2% |
| Recurring financial income | 75 | €7,672 | €18,661 | +€10,989 | +143.2% |
| Financial charges | 65/66B | €2,547 | €10,712 | +€8,165 | +320.6% |
| Recurring financial charges | 65 | €2,547 | €10,712 | +€8,165 | +320.6% |
| Profit (loss) for the period before taxes | 9903 | €291,903 | €180,031 | -€111,871 | -38.3% |
| Income taxes | 67/77 | €68,702 | €37,699 | -€31,003 | -45.1% |
| Profit (loss) for the period | 9904 | €223,201 | €142,333 | -€80,868 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €223,201 | €142,333 | -€80,868 | -36.2% |
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.