3D - CONSULTING & SERVICES: what changed
Two financial 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 - CONSULTING & SERVICES
Largest movements
- Tangible fixed assets -€39,708
down €39,708 (-6.8%), from €583,573 to €543,865
of which Land and buildings: -€28,750
- Receivables within one year +€19,290
up €19,290 (+90.7%), from €21,267 to €40,558
of which Other amounts receivable: +€20,263
- Reserves -€75,885
down €75,885 (-20.3%), from €372,995 to €297,110
- Tax, wage and social debts +€30,519
up €30,519 (+265%), from €11,527 to €42,046
of which Taxes: +€28,664
- Accrued charges and deferred income +€29,488
up €29,488 (+114%), from €25,819 to €55,307
- Gross operating margin +€36,094
up €36,094 (+31.6%), from €114,067 to €150,161
- Taxes +€10,774
up €10,774 (+83.3%), from €12,938 to €23,712
- Depreciation -€3,573
down €3,573 (-8.3%), from €43,281 to €39,708
- Financial charges +€2,862
up €2,862 (+18.6%), from €15,383 to €18,245
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.
Derived cash bridge
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 | €995,289 | €978,251 | -€17,038 | -1.7% |
| Fixed assets | 21/28 | €608,573 | €568,865 | -€39,708 | -6.5% |
| Tangible fixed assets | 22/27 | €583,573 | €543,865 | -€39,708 | -6.8% |
| Land and buildings | 22 | €541,544 | €512,794 | -€28,750 | -5.3% |
| Furniture and vehicles | 24 | €42,028 | €31,071 | -€10,957 | -26.1% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €386,716 | €409,386 | +€22,670 | +5.9% |
| Amounts receivable within one year | 40/41 | €21,267 | €40,558 | +€19,290 | +90.7% |
| Trade receivables | 40 | €1,085 | €113 | -€972 | -89.6% |
| Other amounts receivable | 41 | €20,182 | €40,445 | +€20,263 | +100% |
| Current investments | 50/53 | €91,385 | €91,671 | +€287 | +0.3% |
| Cash at bank and in hand | 54/58 | €272,883 | €275,916 | +€3,033 | +1.1% |
| Deferred charges and accrued income | 490/1 | €1,181 | €1,241 | +€60 | +5.1% |
| Total equity and liabilities | 10/49 | €995,289 | €978,251 | -€17,038 | -1.7% |
| Equity | 10/15 | €716,194 | €640,316 | -€75,878 | -10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €372,995 | €297,110 | -€75,885 | -20.3% |
| Distributable reserves | 133 | €372,995 | €297,110 | -€75,885 | -20.3% |
| Profit (loss) carried forward | 14 | €336,999 | €337,006 | +€7 | 0.0% |
| Amounts payable | 17/49 | €279,095 | €337,935 | +€58,840 | +21.1% |
| Amounts payable within one year | 42/48 | €253,275 | €282,628 | +€29,352 | +11.6% |
| Trade debts | 44 | €2,685 | €1,494 | -€1,190 | -44.3% |
| Suppliers | 440/4 | €2,685 | €1,494 | -€1,190 | -44.3% |
| Taxes, remuneration and social security | 45 | €11,527 | €42,046 | +€30,519 | +265% |
| Taxes | 450/3 | €11,527 | €40,191 | +€28,664 | +249% |
| Remuneration and social security | 454/9 | - | €1,854 | +€1,854 | |
| Other amounts payable | 47/48 | €239,064 | €239,088 | +€24 | 0.0% |
| Accrued charges and deferred income | 492/3 | €25,819 | €55,307 | +€29,488 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,281 | €39,708 | -€3,573 | -8.3% |
| Other operating charges | 640/8 | €7,814 | €7,587 | -€227 | -2.9% |
| Gross operating margin | 9900 | €114,067 | €150,161 | +€36,094 | +31.6% |
| Operating profit (loss) | 9901 | €62,972 | €102,866 | +€39,894 | +63.4% |
| Financial income | 75/76B | €1,084 | €1,448 | +€364 | +33.6% |
| Recurring financial income | 75 | €1,084 | €1,448 | +€364 | +33.6% |
| Financial charges | 65/66B | €15,383 | €18,245 | +€2,862 | +18.6% |
| Recurring financial charges | 65 | €15,383 | €18,245 | +€2,862 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €48,673 | €86,069 | +€37,396 | +76.8% |
| Income taxes | 67/77 | €12,938 | €23,712 | +€10,774 | +83.3% |
| Profit (loss) for the period | 9904 | €35,735 | €62,357 | +€26,622 | +74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,735 | €62,357 | +€26,622 | +74.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.