3D-CONSULT: 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-CONSULT
Largest movements
- Receivables within one year +€233,563
up €233,563 (+117.6%), from €198,680 to €432,243
of which Trade receivables: +€201,673
- Stocks and contracts +€43,516
new in 2024: €43,516
- Cash -€27,200
down €27,200 (-14.7%), from €185,519 to €158,319
mainly Contributions, distributions and other (-€286,900) and Receivables within one year (-€233,563)
- Tangible fixed assets -€14,776
down €14,776 (-25.1%), from €58,953 to €44,177
of which Furniture and vehicles: -€9,292
- Other debts +€265,822
up €265,822 (+1261.1%), from €21,078 to €286,900
- Reserves -€161,778
down €161,778 (-46.5%), from €347,695 to €185,917
of which Distributable reserves: -€159,923
- Trade debts +€85,756
up €85,756 (+152.6%), from €56,200 to €141,956
- Tax, wage and social debts +€46,386
up €46,386 (+92.9%), from €49,933 to €96,319
of which Taxes: +€44,004
- Debts after one year -€10,744
down €10,744 (-59.4%), from €18,100 to €7,356
- Gross operating margin +€57,997
up €57,997 (+19.1%), from €304,339 to €362,336
- Financial income +€49,154
up €49,154 (+10747.2%), from €457 to €49,611
- Taxes +€25,099
up €25,099 (+123.6%), from €20,314 to €45,413
- Staff costs -€24,452
down €24,452 (-11.9%), from €205,770 to €181,319
- Write-downs +€23,871
up €23,871 (+408.5%), from €5,844 to €29,715
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.
Cash bridge derived
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 | €510,061 | €741,887 | +€231,827 | +45.5% |
| Fixed assets | 21/28 | €118,488 | €103,712 | -€14,776 | -12.5% |
| Tangible fixed assets | 22/27 | €58,953 | €44,177 | -€14,776 | -25.1% |
| Plant, machinery and equipment | 23 | €30,915 | €25,432 | -€5,484 | -17.7% |
| Furniture and vehicles | 24 | €28,038 | €18,746 | -€9,292 | -33.1% |
| Financial fixed assets | 28 | €59,535 | €59,535 | = | 0.0% |
| Current assets | 29/58 | €391,573 | €638,175 | +€246,602 | +63.0% |
| Stocks and contracts in progress | 3 | - | €43,516 | +€43,516 | |
| Stocks | 30/36 | - | €43,516 | +€43,516 | |
| Amounts receivable within one year | 40/41 | €198,680 | €432,243 | +€233,563 | +117.6% |
| Trade receivables | 40 | €169,622 | €371,295 | +€201,673 | +118.9% |
| Other amounts receivable | 41 | €29,058 | €60,948 | +€31,890 | +109.7% |
| Cash at bank and in hand | 54/58 | €185,519 | €158,319 | -€27,200 | -14.7% |
| Deferred charges and accrued income | 490/1 | €7,373 | €4,096 | -€3,277 | -44.4% |
| Total equity and liabilities | 10/49 | €510,061 | €741,887 | +€231,827 | +45.5% |
| Equity | 10/15 | €353,895 | €192,117 | -€161,778 | -45.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €347,695 | €185,917 | -€161,778 | -46.5% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | €345,840 | €185,917 | -€159,923 | -46.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €156,166 | €549,771 | +€393,604 | +252.0% |
| Amounts payable after more than one year | 17 | €18,100 | €7,356 | -€10,744 | -59.4% |
| Financial debts | 170/4 | €18,100 | €7,356 | -€10,744 | -59.4% |
| Amounts payable within one year | 42/48 | €137,740 | €539,540 | +€401,800 | +291.7% |
| Current portion of amounts payable after more than one year | 42 | €10,406 | €10,744 | +€338 | +3.3% |
| Financial debts | 43 | €123 | €3,620 | +€3,497 | +2836.8% |
| Credit institutions | 430/8 | €123 | €3,620 | +€3,497 | +2836.8% |
| Trade debts | 44 | €56,200 | €141,956 | +€85,756 | +152.6% |
| Suppliers | 440/4 | €56,200 | €141,956 | +€85,756 | +152.6% |
| Taxes, remuneration and social security | 45 | €49,933 | €96,319 | +€46,386 | +92.9% |
| Taxes | 450/3 | €19,151 | €63,154 | +€44,004 | +229.8% |
| Remuneration and social security | 454/9 | €30,782 | €33,165 | +€2,383 | +7.7% |
| Other amounts payable | 47/48 | €21,078 | €286,900 | +€265,822 | +1261.1% |
| Accrued charges and deferred income | 492/3 | €327 | €2,875 | +€2,548 | +780.2% |
| Non-recurring operating income | 76A | €6,000 | €4,501 | -€1,499 | -25.0% |
| Remuneration, social security and pensions | 62 | €205,770 | €181,319 | -€24,452 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,375 | €20,637 | +€1,262 | +6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,844 | €29,715 | +€23,871 | +408.5% |
| Other operating charges | 640/8 | €1,902 | €2,498 | +€597 | +31.4% |
| Non-recurring operating charges | 66A | - | €3,527 | +€3,527 | |
| Gross operating margin | 9900 | €304,339 | €362,336 | +€57,997 | +19.1% |
| Operating profit (loss) | 9901 | €71,448 | €124,641 | +€53,193 | +74.4% |
| Financial income | 75/76B | €457 | €49,611 | +€49,154 | +10747.2% |
| Recurring financial income | 75 | €457 | €49,611 | +€49,154 | +10747.2% |
| Financial charges | 65/66B | €4,116 | €3,717 | -€399 | -9.7% |
| Recurring financial charges | 65 | €4,116 | €3,717 | -€399 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €67,790 | €170,536 | +€102,745 | +151.6% |
| Income taxes | 67/77 | €20,314 | €45,413 | +€25,099 | +123.6% |
| Profit (loss) for the period | 9904 | €47,476 | €125,122 | +€77,646 | +163.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,476 | €125,122 | +€77,646 | +163.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.