3D ESTATES: 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 ESTATES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€3,591
down €3,591, from €2,343 to -€1,248
- Other debts +€2,707
up €2,707 (+4.3%), from €62,823 to €65,530
- Trade debts -€1,100
down €1,100 (-34.1%), from €3,225 to €2,125
- Financial charges +€1,839
up €1,839 (+428.7%), from €429 to €2,268
- Other operating charges -€1,279
down €1,279 (-76.2%), from €1,679 to €400
- Gross operating margin +€972
up €972 (+51.3%), from -€1,896 to -€923
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 | €109,791 | €108,362 | -€1,428 | -1.3% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €109,541 | €108,112 | -€1,428 | -1.3% |
| Stocks and contracts in progress | 3 | €80,837 | €80,837 | = | 0.0% |
| Stocks | 30/36 | €80,837 | €80,837 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,975 | €27,275 | -€700 | -2.5% |
| Trade receivables | 40 | €634 | - | -€634 | |
| Other amounts receivable | 41 | €27,341 | €27,275 | -€66 | -0.2% |
| Cash at bank and in hand | 54/58 | €729 | - | -€729 | |
| Total equity and liabilities | 10/49 | €109,791 | €108,362 | -€1,428 | -1.3% |
| Equity | 10/15 | €43,743 | €40,152 | -€3,591 | -8.2% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €17,400 | €17,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,343 | -€1,248 | -€3,591 | |
| Amounts payable | 17/49 | €66,048 | €68,210 | +€2,162 | +3.3% |
| Amounts payable within one year | 42/48 | €66,048 | €68,210 | +€2,162 | +3.3% |
| Financial debts | 43 | - | €555 | +€555 | |
| Credit institutions | 430/8 | - | €555 | +€555 | |
| Trade debts | 44 | €3,225 | €2,125 | -€1,100 | -34.1% |
| Suppliers | 440/4 | €3,225 | €2,125 | -€1,100 | -34.1% |
| Other amounts payable | 47/48 | €62,823 | €65,530 | +€2,707 | +4.3% |
| Other operating charges | 640/8 | €1,679 | €400 | -€1,279 | -76.2% |
| Gross operating margin | 9900 | -€1,896 | -€923 | +€972 | +51.3% |
| Operating profit (loss) | 9901 | -€3,574 | -€1,323 | +€2,252 | +63.0% |
| Financial charges | 65/66B | €429 | €2,268 | +€1,839 | +428.7% |
| Recurring financial charges | 65 | €429 | €2,268 | +€1,839 | +428.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,003 | -€3,591 | +€413 | +10.3% |
| Profit (loss) for the period | 9904 | -€4,003 | -€3,591 | +€413 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,003 | -€3,591 | +€413 | +10.3% |
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 30 September 2026 via checked.be.