3D-Advies: what changed
3D-Advies
Largest movements
- Intangible fixed assets -€38,678
down €38,678 (-50.2%), from €77,059 to €38,381
- Cash +€14,230
up €14,230 (+116%), from €12,302 to €26,532
mainly Depreciation (+€40,569) and Net result for the year (+€15,693)
- Receivables within one year +€12,000
new in 2025: €12,000
- Tangible fixed assets -€1,891
down €1,891 (-88.3%), from €2,141 to €250
- Other debts -€34,196
down €34,196 (-66.1%), from €51,703 to €17,507
- Reserves +€15,693
up €15,693 (+92.4%), from €16,980 to €32,673
- Trade debts +€9,115
up €9,115 (+88.3%), from €10,327 to €19,442
- Tax, wage and social debts -€3,446
down €3,446 (-25.2%), from €13,686 to €10,240
of which Taxes: -€3,595
- Current portion of long-term debt -€1,543
down €1,543 (-100%), from €1,543 to €0
- Gross operating margin -€8,462
down €8,462 (-7.0%), from €121,282 to €112,819
- Depreciation -€4,998
down €4,998 (-11.0%), from €45,567 to €40,569
- Taxes -€1,442
down €1,442 (-13.6%), from €10,582 to €9,140
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,692 | €91,064 | -€13,628 | -13.0% |
| Fixed assets | 21/28 | €79,201 | €38,632 | -€40,569 | -51.2% |
| Intangible fixed assets | 21 | €77,059 | €38,381 | -€38,678 | -50.2% |
| Tangible fixed assets | 22/27 | €2,141 | €250 | -€1,891 | -88.3% |
| Furniture and vehicles | 24 | €2,141 | €250 | -€1,891 | -88.3% |
| Current assets | 29/58 | €25,491 | €52,432 | +€26,941 | +106% |
| Amounts receivable within one year | 40/41 | - | €12,000 | +€12,000 | |
| Trade receivables | 40 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €12,302 | €26,532 | +€14,230 | +116% |
| Deferred charges and accrued income | 490/1 | €13,190 | €13,901 | +€711 | +5.4% |
| Total equity and liabilities | 10/49 | €104,692 | €91,064 | -€13,628 | -13.0% |
| Equity | 10/15 | €26,579 | €42,272 | +€15,693 | +59.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €16,980 | €32,673 | +€15,693 | +92.4% |
| Distributable reserves | 133 | €16,980 | €32,673 | +€15,693 | +92.4% |
| Profit (loss) carried forward | 14 | €3,599 | €3,599 | = | 0.0% |
| Amounts payable | 17/49 | €78,113 | €48,792 | -€29,321 | -37.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €78,113 | €48,792 | -€29,321 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €1,543 | €0 | -€1,543 | -100% |
| Financial debts | 43 | €853 | €1,603 | +€749 | +87.8% |
| Credit institutions | 430/8 | €853 | €1,603 | +€749 | +87.8% |
| Trade debts | 44 | €10,327 | €19,442 | +€9,115 | +88.3% |
| Suppliers | 440/4 | €10,327 | €19,442 | +€9,115 | +88.3% |
| Taxes, remuneration and social security | 45 | €13,686 | €10,240 | -€3,446 | -25.2% |
| Taxes | 450/3 | €7,722 | €4,127 | -€3,595 | -46.6% |
| Remuneration and social security | 454/9 | €5,964 | €6,113 | +€149 | +2.5% |
| Other amounts payable | 47/48 | €51,703 | €17,507 | -€34,196 | -66.1% |
| Remuneration, social security and pensions | 62 | €45,495 | €45,905 | +€410 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,567 | €40,569 | -€4,998 | -11.0% |
| Other operating charges | 640/8 | €1,163 | €643 | -€521 | -44.7% |
| Gross operating margin | 9900 | €121,282 | €112,819 | -€8,462 | -7.0% |
| Operating profit (loss) | 9901 | €29,056 | €25,702 | -€3,354 | -11.5% |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €1,494 | €915 | -€579 | -38.8% |
| Recurring financial charges | 65 | €1,494 | €915 | -€579 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €27,562 | €24,833 | -€2,729 | -9.9% |
| Income taxes | 67/77 | €10,582 | €9,140 | -€1,442 | -13.6% |
| Profit (loss) for the period | 9904 | €16,980 | €15,693 | -€1,287 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,980 | €15,693 | -€1,287 | -7.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.