3D DEVELOPPEMENT: 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 DEVELOPPEMENT
Largest movements
- Cash +€67,467
up €67,467 (+5,873%), from €1,149 to €68,616
mainly Net result for the year (+€45,725) and Other debts (+€20,000)
- Deferred charges and accrued income +€12,862
new in 2025: €12,862
- Profit (loss) carried forward +€45,725
up €45,725, from -€5,390 to €40,335
- Other debts +€20,000
up €20,000 (+390%), from €5,134 to €25,134
- Tax, wage and social debts +€14,937
new in 2025: €14,937
- Gross operating margin +€62,111
up €62,111, from -€1,252 to €60,858
- Taxes +€14,937
new in 2025: €14,937
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 | €1,298 | €81,907 | +€80,609 | +6,212% |
| Current assets | 29/58 | €1,298 | €81,907 | +€80,609 | +6,212% |
| Amounts receivable within one year | 40/41 | €149 | €429 | +€280 | +188% |
| Other amounts receivable | 41 | €149 | €429 | +€280 | +188% |
| Cash at bank and in hand | 54/58 | €1,149 | €68,616 | +€67,467 | +5,873% |
| Deferred charges and accrued income | 490/1 | - | €12,862 | +€12,862 | |
| Total equity and liabilities | 10/49 | €1,298 | €81,907 | +€80,609 | +6,212% |
| Equity | 10/15 | -€3,890 | €41,835 | +€45,725 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,390 | €40,335 | +€45,725 | |
| Amounts payable | 17/49 | €5,187 | €40,071 | +€34,884 | +672% |
| Amounts payable within one year | 42/48 | €5,187 | €40,071 | +€34,884 | +672% |
| Trade debts | 44 | €53 | - | -€53 | |
| Suppliers | 440/4 | €53 | - | -€53 | |
| Taxes, remuneration and social security | 45 | - | €14,937 | +€14,937 | |
| Taxes | 450/3 | - | €14,937 | +€14,937 | |
| Other amounts payable | 47/48 | €5,134 | €25,134 | +€20,000 | +390% |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | -€1,252 | €60,858 | +€62,111 | |
| Operating profit (loss) | 9901 | -€1,316 | €60,858 | +€62,174 | |
| Financial charges | 65/66B | €165 | €196 | +€31 | +18.7% |
| Recurring financial charges | 65 | €165 | €196 | +€31 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,481 | €60,663 | +€62,144 | |
| Income taxes | 67/77 | - | €14,937 | +€14,937 | |
| Profit (loss) for the period | 9904 | -€1,481 | €45,725 | +€47,206 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,481 | €45,725 | +€47,206 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.