3D - LAB: 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 - LAB
Largest movements
- Tangible fixed assets -€25,346
down €25,346 (-20.1%), from €126,085 to €100,739
of which Land and buildings: -€23,507
- Cash -€10,870
down €10,870 (-37.8%), from €28,795 to €17,925
mainly Debts after one year (-€23,150) and Accrued charges and deferred income (-€22,464)
- Receivables within one year +€7,289
up €7,289 (+25.0%), from €29,157 to €36,446
of which Trade receivables: +€7,227
- Debts after one year -€23,150
down €23,150 (-33.8%), from €68,471 to €45,321
- Accrued charges and deferred income -€22,464
down €22,464 (-96.4%), from €23,304 to €841
- Other debts +€20,261
up €20,261 (+69.7%), from €29,054 to €49,315
- Profit (loss) carried forward -€13,229
down €13,229 (-224.3%), from -€5,898 to -€19,127
- Trade debts +€11,785
up €11,785 (+194.9%), from €6,046 to €17,831
- Staff costs +€33,975
up €33,975 (+61.3%), from €55,380 to €89,356
- Gross operating margin +€20,986
up €20,986 (+21.2%), from €98,808 to €119,795
- Taxes -€1,556
down €1,556 (-82.1%), from €1,895 to €340
- Financial charges -€1,418
down €1,418 (-23.5%), from €6,039 to €4,622
- Depreciation -€1,304
down €1,304 (-3.5%), from €37,150 to €35,847
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 | €201,927 | €173,973 | -€27,954 | -13.8% |
| Fixed assets | 21/28 | €126,275 | €100,929 | -€25,346 | -20.1% |
| Tangible fixed assets | 22/27 | €126,085 | €100,739 | -€25,346 | -20.1% |
| Land and buildings | 22 | €97,420 | €73,913 | -€23,507 | -24.1% |
| Plant, machinery and equipment | 23 | €4,859 | €3,663 | -€1,195 | -24.6% |
| Furniture and vehicles | 24 | €22,856 | €22,213 | -€643 | -2.8% |
| Other tangible fixed assets | 26 | €950 | €950 | = | 0.0% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €75,652 | €73,044 | -€2,609 | -3.4% |
| Amounts receivable within one year | 40/41 | €29,157 | €36,446 | +€7,289 | +25.0% |
| Trade receivables | 40 | €29,157 | €36,383 | +€7,227 | +24.8% |
| Other amounts receivable | 41 | - | €63 | +€63 | |
| Cash at bank and in hand | 54/58 | €28,795 | €17,925 | -€10,870 | -37.8% |
| Deferred charges and accrued income | 490/1 | €17,701 | €18,673 | +€972 | +5.5% |
| Total equity and liabilities | 10/49 | €201,927 | €173,973 | -€27,954 | -13.8% |
| Equity | 10/15 | €30,347 | €17,118 | -€13,229 | -43.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,645 | €17,645 | = | 0.0% |
| Distributable reserves | 133 | €17,645 | €17,645 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,898 | -€19,127 | -€13,229 | -224.3% |
| Amounts payable | 17/49 | €171,580 | €156,854 | -€14,726 | -8.6% |
| Amounts payable after more than one year | 17 | €68,471 | €45,321 | -€23,150 | -33.8% |
| Financial debts | 170/4 | €68,471 | €45,321 | -€23,150 | -33.8% |
| Amounts payable within one year | 42/48 | €79,805 | €110,692 | +€30,887 | +38.7% |
| Current portion of amounts payable after more than one year | 42 | €24,241 | €23,150 | -€1,091 | -4.5% |
| Trade debts | 44 | €6,046 | €17,831 | +€11,785 | +194.9% |
| Suppliers | 440/4 | €6,046 | €17,831 | +€11,785 | +194.9% |
| Taxes, remuneration and social security | 45 | €20,464 | €20,396 | -€67 | -0.3% |
| Taxes | 450/3 | €6,239 | €8,423 | +€2,183 | +35.0% |
| Remuneration and social security | 454/9 | €14,224 | €11,974 | -€2,250 | -15.8% |
| Other amounts payable | 47/48 | €29,054 | €49,315 | +€20,261 | +69.7% |
| Accrued charges and deferred income | 492/3 | €23,304 | €841 | -€22,464 | -96.4% |
| Remuneration, social security and pensions | 62 | €55,380 | €89,356 | +€33,975 | +61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,150 | €35,847 | -€1,304 | -3.5% |
| Other operating charges | 640/8 | €2,897 | €3,014 | +€117 | +4.0% |
| Gross operating margin | 9900 | €98,808 | €119,795 | +€20,986 | +21.2% |
| Operating profit (loss) | 9901 | €3,381 | -€8,422 | -€11,803 | |
| Financial income | 75/76B | €204 | €155 | -€49 | -24.2% |
| Recurring financial income | 75 | €204 | €155 | -€49 | -24.2% |
| Financial charges | 65/66B | €6,039 | €4,622 | -€1,418 | -23.5% |
| Recurring financial charges | 65 | €6,039 | €4,622 | -€1,418 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,454 | -€12,889 | -€10,435 | -425.2% |
| Income taxes | 67/77 | €1,895 | €340 | -€1,556 | -82.1% |
| Profit (loss) for the period | 9904 | -€4,350 | -€13,229 | -€8,879 | -204.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,350 | -€13,229 | -€8,879 | -204.1% |
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 4 October 2026 via checked.be.