3D GARDEN: 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 GARDEN
Largest movements
- Tangible fixed assets -€32,230
down €32,230 (-38.5%), from €83,742 to €51,512
of which Furniture and vehicles: -€30,619
- Cash -€6,816
no longer reported in 2025 (was €6,816)
mainly Debts after one year (-€24,355) and Net result for the year (-€13,114)
- Deferred charges and accrued income -€1,892
down €1,892 (-15.1%), from €12,559 to €10,667
- Debts after one year -€24,355
down €24,355 (-48.8%), from €49,959 to €25,604
- Profit (loss) carried forward -€13,114
down €13,114 (-38.5%), from -€34,019 to -€47,133
- Trade debts +€9,424
up €9,424 (+357.1%), from €2,639 to €12,063
- Other debts -€7,451
down €7,451 (-21.7%), from €34,277 to €26,826
- Tax, wage and social debts -€6,922
down €6,922 (-31.6%), from €21,935 to €15,013
of which Taxes: -€7,500
- Gross operating margin +€7,382
up €7,382 (+5.7%), from €129,413 to €136,796
- Staff costs +€4,487
up €4,487 (+4.2%), from €107,185 to €111,672
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 | €117,387 | €75,789 | -€41,598 | -35.4% |
| Fixed assets | 21/28 | €84,394 | €52,164 | -€32,230 | -38.2% |
| Tangible fixed assets | 22/27 | €83,742 | €51,512 | -€32,230 | -38.5% |
| Plant, machinery and equipment | 23 | €3,534 | €1,923 | -€1,611 | -45.6% |
| Furniture and vehicles | 24 | €80,208 | €49,589 | -€30,619 | -38.2% |
| Financial fixed assets | 28 | €652 | €652 | = | 0.0% |
| Current assets | 29/58 | €32,992 | €23,625 | -€9,368 | -28.4% |
| Amounts receivable within one year | 40/41 | €13,618 | €12,958 | -€660 | -4.8% |
| Trade receivables | 40 | €13,027 | €12,070 | -€957 | -7.3% |
| Other amounts receivable | 41 | €591 | €887 | +€297 | +50.3% |
| Cash at bank and in hand | 54/58 | €6,816 | - | -€6,816 | |
| Deferred charges and accrued income | 490/1 | €12,559 | €10,667 | -€1,892 | -15.1% |
| Total equity and liabilities | 10/49 | €117,387 | €75,789 | -€41,598 | -35.4% |
| Equity | 10/15 | -€15,029 | -€28,143 | -€13,114 | -87.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €390 | €390 | = | 0.0% |
| Distributable reserves | 133 | €390 | €390 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,019 | -€47,133 | -€13,114 | -38.5% |
| Amounts payable | 17/49 | €132,416 | €103,932 | -€28,484 | -21.5% |
| Amounts payable after more than one year | 17 | €49,959 | €25,604 | -€24,355 | -48.8% |
| Financial debts | 170/4 | €49,959 | €25,604 | -€24,355 | -48.8% |
| Amounts payable within one year | 42/48 | €82,448 | €78,328 | -€4,120 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €23,597 | €24,355 | +€758 | +3.2% |
| Financial debts | 43 | - | €71 | +€71 | |
| Credit institutions | 430/8 | - | €71 | +€71 | |
| Trade debts | 44 | €2,639 | €12,063 | +€9,424 | +357.1% |
| Suppliers | 440/4 | €2,639 | €12,063 | +€9,424 | +357.1% |
| Taxes, remuneration and social security | 45 | €21,935 | €15,013 | -€6,922 | -31.6% |
| Taxes | 450/3 | €14,046 | €6,545 | -€7,500 | -53.4% |
| Remuneration and social security | 454/9 | €7,889 | €8,468 | +€579 | +7.3% |
| Other amounts payable | 47/48 | €34,277 | €26,826 | -€7,451 | -21.7% |
| Accrued charges and deferred income | 492/3 | €8 | - | -€8 | |
| Non-recurring operating income | 76A | €3,628 | €308 | -€3,319 | -91.5% |
| Remuneration, social security and pensions | 62 | €107,185 | €111,672 | +€4,487 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,746 | €32,230 | -€516 | -1.6% |
| Other operating charges | 640/8 | €2,352 | €2,446 | +€94 | +4.0% |
| Non-recurring operating charges | 66A | - | €620 | +€620 | |
| Gross operating margin | 9900 | €129,413 | €136,796 | +€7,382 | +5.7% |
| Operating profit (loss) | 9901 | -€12,870 | -€10,172 | +€2,697 | +21.0% |
| Financial income | 75/76B | €108 | €42 | -€66 | -60.8% |
| Recurring financial income | 75 | €108 | €42 | -€66 | -60.8% |
| Financial charges | 65/66B | €3,773 | €2,968 | -€806 | -21.4% |
| Recurring financial charges | 65 | €3,773 | €2,968 | -€806 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,535 | -€13,098 | +€3,437 | +20.8% |
| Income taxes | 67/77 | €259 | €16 | -€243 | -93.6% |
| Profit (loss) for the period | 9904 | -€16,794 | -€13,114 | +€3,680 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,794 | -€13,114 | +€3,680 | +21.9% |
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 8 October 2026 via checked.be.