3D LAND: 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 LAND
Largest movements
- Stocks and contracts -€11.9m
down €11.9m (-86.5%), from €13.7m to €1.9m
- Receivables after one year +€4.1m
new in 2025: €4.1m
- Receivables within one year +€2.3m
up €2.3m (+44.0%), from €5.3m to €7.6m
of which Trade receivables: +€1.8m
- Cash +€350,377
up €350,377 (+184.9%), from €189,509 to €539,886
mainly Stocks and contracts (+€11.9m) and Trade debts (+€4.1m)
- Short-term financial debts -€8.4m
down €8.4m (-89.8%), from €9.4m to €957,321
- Trade debts +€4.1m
up €4.1m (+53.3%), from €7.6m to €11.7m
- Debts after one year -€1.2m
down €1.2m (-96.3%), from €1.2m to €44,986
- Profit (loss) carried forward +€456,062
up €456,062 (+52.8%), from €864,259 to €1.3m
- Purchases and services +€9.6m
up €9.6m (+354.5%), from €2.7m to €12.2m
- Turnover +€9.3m
up €9.3m (+268.0%), from €3.5m to €12.8m
- Gross operating margin -€224,894
down €224,894 (-28.6%), from €785,840 to €560,946
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 | €19,191,288 | €14,091,803 | -€5.1m | -26.6% |
| Current assets | 29/58 | €19,191,288 | €14,091,803 | -€5.1m | -26.6% |
| Amounts receivable after more than one year | 29 | - | €4,088,880 | +€4.1m | |
| Other amounts receivable | 291 | - | €4,088,880 | +€4.1m | |
| Stocks and contracts in progress | 3 | €13,720,672 | €1,856,699 | -€11.9m | -86.5% |
| Stocks | 30/36 | €13,720,672 | €1,856,699 | -€11.9m | -86.5% |
| Amounts receivable within one year | 40/41 | €5,281,108 | €7,606,338 | +€2.3m | +44.0% |
| Trade receivables | 40 | €4,002,280 | €5,754,098 | +€1.8m | +43.8% |
| Other amounts receivable | 41 | €1,278,828 | €1,852,241 | +€573,413 | +44.8% |
| Cash at bank and in hand | 54/58 | €189,509 | €539,886 | +€350,377 | +184.9% |
| Total equity and liabilities | 10/49 | €19,191,288 | €14,091,803 | -€5.1m | -26.6% |
| Equity | 10/15 | €974,259 | €1,430,321 | +€456,062 | +46.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €864,259 | €1,320,321 | +€456,062 | +52.8% |
| Amounts payable | 17/49 | €18,217,029 | €12,661,482 | -€5.6m | -30.5% |
| Amounts payable after more than one year | 17 | €1,206,147 | €44,986 | -€1.2m | -96.3% |
| Financial debts | 170/4 | €1,206,147 | €44,986 | -€1.2m | -96.3% |
| Amounts payable within one year | 42/48 | €17,003,451 | €12,613,309 | -€4.4m | -25.8% |
| Financial debts | 43 | €9,402,322 | €957,321 | -€8.4m | -89.8% |
| Credit institutions | 430/8 | €9,402,322 | €957,321 | -€8.4m | -89.8% |
| Trade debts | 44 | €7,601,129 | €11,655,988 | +€4.1m | +53.3% |
| Suppliers | 440/4 | €7,601,129 | €11,655,988 | +€4.1m | +53.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €7,431 | €3,188 | -€4,243 | -57.1% |
| Turnover | 70 | €3,480,105 | €12,805,788 | +€9.3m | +268.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,694,265 | €12,244,843 | +€9.6m | +354.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,108 | €1,143 | +€35 | +3.1% |
| Gross operating margin | 9900 | €785,840 | €560,946 | -€224,894 | -28.6% |
| Operating profit (loss) | 9901 | €784,732 | €559,803 | -€224,929 | -28.7% |
| Financial income | 75/76B | €105 | €55,409 | +€55,304 | +52670.1% |
| Recurring financial income | 75 | €105 | €55,409 | +€55,304 | +52670.1% |
| Financial charges | 65/66B | €3,675 | €7,130 | +€3,455 | +94.0% |
| Recurring financial charges | 65 | €3,675 | €7,130 | +€3,455 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | €781,162 | €608,082 | -€173,080 | -22.2% |
| Income taxes | 67/77 | €195,290 | €152,021 | -€43,270 | -22.2% |
| Profit (loss) for the period | 9904 | €585,871 | €456,062 | -€129,810 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €585,871 | €456,062 | -€129,810 | -22.2% |
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 11 October 2026 via checked.be.