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
- Cash +€100,295
up €100,295 (+90.3%), from €111,098 to €211,392
mainly Net result for the year (+€95,843) and Other debts (+€73,220)
- Deferred charges and accrued income -€28,499
down €28,499 (-93.8%), from €30,385 to €1,886
- Receivables within one year +€4,213
up €4,213 (+8.6%), from €48,888 to €53,101
of which Other amounts receivable: +€12,795
- Other debts +€73,220
up €73,220 (+135267.2%), from €54 to €73,274
- Tax, wage and social debts +€6,073
up €6,073 (+53.2%), from €11,407 to €17,480
- Reserves -€5,585
down €5,585 (-3.3%), from €170,841 to €165,256
- Gross operating margin +€26,874
up €26,874 (+26.0%), from €103,446 to €130,320
- Taxes -€3,086
down €3,086 (-10.0%), from €30,791 to €27,705
- Financial charges +€1,383
up €1,383 (+42.2%), from €3,279 to €4,661
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 | €194,751 | €269,714 | +€74,963 | +38.5% |
| Fixed assets | 21/28 | €4,380 | €3,335 | -€1,046 | -23.9% |
| Tangible fixed assets | 22/27 | €3,974 | €2,929 | -€1,046 | -26.3% |
| Furniture and vehicles | 24 | €3,974 | €2,929 | -€1,046 | -26.3% |
| Financial fixed assets | 28 | €406 | €406 | = | 0.0% |
| Current assets | 29/58 | €190,370 | €266,379 | +€76,009 | +39.9% |
| Amounts receivable within one year | 40/41 | €48,888 | €53,101 | +€4,213 | +8.6% |
| Trade receivables | 40 | €39,178 | €30,596 | -€8,582 | -21.9% |
| Other amounts receivable | 41 | €9,709 | €22,505 | +€12,795 | +131.8% |
| Cash at bank and in hand | 54/58 | €111,098 | €211,392 | +€100,295 | +90.3% |
| Deferred charges and accrued income | 490/1 | €30,385 | €1,886 | -€28,499 | -93.8% |
| Total equity and liabilities | 10/49 | €194,751 | €269,714 | +€74,963 | +38.5% |
| Equity | 10/15 | €183,241 | €177,656 | -€5,585 | -3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €170,841 | €165,256 | -€5,585 | -3.3% |
| Distributable reserves | 133 | €170,841 | €165,256 | -€5,585 | -3.3% |
| Amounts payable | 17/49 | €11,510 | €92,058 | +€80,548 | +699.8% |
| Amounts payable within one year | 42/48 | €11,510 | €92,058 | +€80,548 | +699.8% |
| Trade debts | 44 | €48 | €1,304 | +€1,255 | +2610.7% |
| Suppliers | 440/4 | €48 | €1,304 | +€1,255 | +2610.7% |
| Taxes, remuneration and social security | 45 | €11,407 | €17,480 | +€6,073 | +53.2% |
| Taxes | 450/3 | €11,407 | €17,480 | +€6,073 | +53.2% |
| Other amounts payable | 47/48 | €54 | €73,274 | +€73,220 | +135267.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,262 | €1,046 | -€216 | -17.1% |
| Other operating charges | 640/8 | €1,122 | €1,065 | -€57 | -5.1% |
| Gross operating margin | 9900 | €103,446 | €130,320 | +€26,874 | +26.0% |
| Operating profit (loss) | 9901 | €101,062 | €128,210 | +€27,148 | +26.9% |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.7% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.7% |
| Financial charges | 65/66B | €3,279 | €4,661 | +€1,383 | +42.2% |
| Recurring financial charges | 65 | €3,279 | €4,661 | +€1,383 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €97,795 | €123,548 | +€25,753 | +26.3% |
| Income taxes | 67/77 | €30,791 | €27,705 | -€3,086 | -10.0% |
| Profit (loss) for the period | 9904 | €67,004 | €95,843 | +€28,839 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,004 | €95,843 | +€28,839 | +43.0% |
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 4 October 2026 via checked.be.