3D&I: 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&I
Largest movements
- Stocks and contracts -€840,496
down €840,496 (-28.6%), from €2.9m to €2.1m
- Tangible fixed assets -€152,628
down €152,628 (-3.5%), from €4.3m to €4.2m
of which Land and buildings: -€97,660
- Other debts -€452,810
down €452,810 (-77.1%), from €586,987 to €134,177
- Current portion of long-term debt -€329,265
down €329,265 (-51.7%), from €636,911 to €307,646
- Debts after one year -€307,646
down €307,646 (-9.4%), from €3.3m to €3.0m
- Tax, wage and social debts +€159,818
up €159,818 (+72.9%), from €219,123 to €378,942
of which Taxes: +€127,139
- Accrued charges and deferred income -€105,064
down €105,064 (-90.5%), from €116,126 to €11,061
- Gross operating margin -€510,815
down €510,815 (-20.9%), from €2.4m to €1.9m
- Staff costs +€385,014
up €385,014 (+36.7%), from €1.0m to €1.4m
- Taxes -€230,632
down €230,632 (-78.6%), from €293,295 to €62,663
- Financial charges +€83,304
up €83,304 (+88.1%), from €94,527 to €177,831
- Financial income +€53,128
up €53,128 (+212%), from €25,019 to €78,147
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 | €8,499,235 | €7,602,979 | -€896,256 | -10.5% |
| Fixed assets | 21/28 | €4,323,140 | €4,170,855 | -€152,285 | -3.5% |
| Tangible fixed assets | 22/27 | €4,322,520 | €4,169,892 | -€152,628 | -3.5% |
| Land and buildings | 22 | €4,122,207 | €4,024,547 | -€97,660 | -2.4% |
| Plant, machinery and equipment | 23 | €95,224 | €77,286 | -€17,938 | -18.8% |
| Furniture and vehicles | 24 | €105,089 | €68,059 | -€37,029 | -35.2% |
| Financial fixed assets | 28 | €621 | €963 | +€342 | +55.1% |
| Current assets | 29/58 | €4,176,095 | €3,432,124 | -€743,971 | -17.8% |
| Stocks and contracts in progress | 3 | €2,941,323 | €2,100,827 | -€840,496 | -28.6% |
| Stocks | 30/36 | €2,941,323 | €2,100,827 | -€840,496 | -28.6% |
| Amounts receivable within one year | 40/41 | €759,981 | €838,931 | +€78,951 | +10.4% |
| Trade receivables | 40 | €269,718 | €47,103 | -€222,615 | -82.5% |
| Other amounts receivable | 41 | €490,263 | €791,828 | +€301,565 | +61.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €452,628 | €443,402 | -€9,226 | -2.0% |
| Deferred charges and accrued income | 490/1 | €22,163 | €48,964 | +€26,801 | +121% |
| Total equity and liabilities | 10/49 | €8,499,235 | €7,602,979 | -€896,256 | -10.5% |
| Equity | 10/15 | €3,506,049 | €3,540,091 | +€34,042 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,487,449 | €3,521,491 | +€34,042 | +1.0% |
| Distributable reserves | 133 | €3,487,449 | €3,521,491 | +€34,042 | +1.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,993,186 | €4,062,888 | -€930,298 | -18.6% |
| Amounts payable after more than one year | 17 | €3,276,004 | €2,968,358 | -€307,646 | -9.4% |
| Financial debts | 170/4 | €3,276,004 | €2,968,358 | -€307,646 | -9.4% |
| Amounts payable within one year | 42/48 | €1,601,056 | €1,083,468 | -€517,588 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €636,911 | €307,646 | -€329,265 | -51.7% |
| Financial debts | 43 | - | €18,636 | +€18,636 | |
| Credit institutions | 430/8 | - | €18,636 | +€18,636 | |
| Trade debts | 44 | €158,035 | €244,068 | +€86,033 | +54.4% |
| Suppliers | 440/4 | €158,035 | €244,068 | +€86,033 | +54.4% |
| Taxes, remuneration and social security | 45 | €219,123 | €378,942 | +€159,818 | +72.9% |
| Taxes | 450/3 | €45,319 | €172,459 | +€127,139 | +281% |
| Remuneration and social security | 454/9 | €173,804 | €206,483 | +€32,679 | +18.8% |
| Other amounts payable | 47/48 | €586,987 | €134,177 | -€452,810 | -77.1% |
| Accrued charges and deferred income | 492/3 | €116,126 | €11,061 | -€105,064 | -90.5% |
| Remuneration, social security and pensions | 62 | €1,049,333 | €1,434,347 | +€385,014 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,017 | €152,628 | +€16,611 | +12.2% |
| Other operating charges | 640/8 | €27,561 | €23,421 | -€4,140 | -15.0% |
| Gross operating margin | 9900 | €2,444,850 | €1,934,034 | -€510,815 | -20.9% |
| Operating profit (loss) | 9901 | €1,231,939 | €323,639 | -€908,300 | -73.7% |
| Financial income | 75/76B | €25,019 | €78,147 | +€53,128 | +212% |
| Recurring financial income | 75 | €25,019 | €78,147 | +€53,128 | +212% |
| Financial charges | 65/66B | €94,527 | €177,831 | +€83,304 | +88.1% |
| Recurring financial charges | 65 | €94,527 | €177,831 | +€83,304 | +88.1% |
| Profit (loss) for the period before taxes | 9903 | €1,162,431 | €223,955 | -€938,476 | -80.7% |
| Income taxes | 67/77 | €293,295 | €62,663 | -€230,632 | -78.6% |
| Profit (loss) for the period | 9904 | €869,136 | €161,292 | -€707,844 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €869,136 | €161,292 | -€707,844 | -81.4% |
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 15 October 2026 via checked.be.