3D/ID: 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/ID
Largest movements
- Tangible fixed assets +€114,547
up €114,547 (+23.7%), from €483,926 to €598,474
of which Plant, machinery and equipment: +€133,747
- Receivables within one year +€54,588
up €54,588 (+120%), from €45,462 to €100,050
of which Trade receivables: +€54,637
- Debts after one year +€69,420
up €69,420 (+31.0%), from €223,869 to €293,288
- Reserves +€41,925
up €41,925 (+31.6%), from €132,776 to €174,701
- Short-term financial debts +€29,285
up €29,285 (+64.6%), from €45,299 to €74,584
- Tax, wage and social debts +€8,711
up €8,711 (+38.7%), from €22,530 to €31,241
- Current portion of long-term debt +€7,286
up €7,286 (+11.5%), from €63,616 to €70,902
- Gross operating margin +€61,942
up €61,942 (+36.1%), from €171,394 to €233,337
- Depreciation +€38,721
up €38,721 (+53.9%), from €71,897 to €110,617
- Staff costs +€30,135
new in 2025: €30,135
- Financial charges +€5,817
up €5,817 (+26.3%), from €22,108 to €27,925
- Taxes -€4,399
down €4,399 (-23.9%), from €18,391 to €13,992
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 | €555,079 | €720,991 | +€165,912 | +29.9% |
| Fixed assets | 21/28 | €485,391 | €599,939 | +€114,547 | +23.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €483,926 | €598,474 | +€114,547 | +23.7% |
| Land and buildings | 22 | €342,420 | €318,895 | -€23,525 | -6.9% |
| Plant, machinery and equipment | 23 | €100,559 | €234,307 | +€133,747 | +133% |
| Furniture and vehicles | 24 | €27,321 | €45,272 | +€17,951 | +65.7% |
| Leasing and similar rights | 25 | €13,626 | €0 | -€13,626 | -100% |
| Financial fixed assets | 28 | €1,465 | €1,465 | = | 0.0% |
| Current assets | 29/58 | €69,687 | €121,052 | +€51,365 | +73.7% |
| Stocks and contracts in progress | 3 | €12,131 | €13,825 | +€1,694 | +14.0% |
| Stocks | 30/36 | €12,131 | €13,825 | +€1,694 | +14.0% |
| Amounts receivable within one year | 40/41 | €45,462 | €100,050 | +€54,588 | +120% |
| Trade receivables | 40 | €44,838 | €99,476 | +€54,637 | +122% |
| Other amounts receivable | 41 | €624 | €574 | -€49 | -7.9% |
| Cash at bank and in hand | 54/58 | €208 | €1,509 | +€1,301 | +626% |
| Deferred charges and accrued income | 490/1 | €11,887 | €5,669 | -€6,218 | -52.3% |
| Total equity and liabilities | 10/49 | €555,079 | €720,991 | +€165,912 | +29.9% |
| Equity | 10/15 | €151,326 | €193,251 | +€41,925 | +27.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €132,776 | €174,701 | +€41,925 | +31.6% |
| Distributable reserves | 133 | €132,776 | €174,701 | +€41,925 | +31.6% |
| Amounts payable | 17/49 | €403,752 | €527,740 | +€123,987 | +30.7% |
| Amounts payable after more than one year | 17 | €223,869 | €293,288 | +€69,420 | +31.0% |
| Financial debts | 170/4 | €223,869 | €293,288 | +€69,420 | +31.0% |
| Amounts payable within one year | 42/48 | €179,884 | €230,929 | +€51,045 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €63,616 | €70,902 | +€7,286 | +11.5% |
| Financial debts | 43 | €45,299 | €74,584 | +€29,285 | +64.6% |
| Credit institutions | 430/8 | €45,299 | €74,584 | +€29,285 | +64.6% |
| Trade debts | 44 | €43,008 | €48,726 | +€5,718 | +13.3% |
| Suppliers | 440/4 | €43,008 | €48,726 | +€5,718 | +13.3% |
| Taxes, remuneration and social security | 45 | €22,530 | €31,241 | +€8,711 | +38.7% |
| Taxes | 450/3 | €22,530 | €31,241 | +€8,711 | +38.7% |
| Other amounts payable | 47/48 | €5,431 | €5,476 | +€45 | +0.8% |
| Accrued charges and deferred income | 492/3 | €0 | €3,522 | +€3,522 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €30,135 | +€30,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,897 | €110,617 | +€38,721 | +53.9% |
| Other operating charges | 640/8 | €5,319 | €8,797 | +€3,478 | +65.4% |
| Gross operating margin | 9900 | €171,394 | €233,337 | +€61,942 | +36.1% |
| Operating profit (loss) | 9901 | €94,179 | €83,788 | -€10,391 | -11.0% |
| Financial income | 75/76B | €1 | €54 | +€53 | +4,307% |
| Recurring financial income | 75 | €1 | €54 | +€53 | +4,307% |
| Financial charges | 65/66B | €22,108 | €27,925 | +€5,817 | +26.3% |
| Recurring financial charges | 65 | €22,108 | €27,925 | +€5,817 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €72,072 | €55,917 | -€16,155 | -22.4% |
| Income taxes | 67/77 | €18,391 | €13,992 | -€4,399 | -23.9% |
| Profit (loss) for the period | 9904 | €53,681 | €41,925 | -€11,756 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,681 | €41,925 | -€11,756 | -21.9% |
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 22 October 2026 via checked.be.