3D LIFT: 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 LIFT
Largest movements
- Cash +€247,268
up €247,268 (+134.3%), from €184,093 to €431,361
mainly Net result for the year (+€399,343) and Depreciation (+€322,644)
- Stocks and contracts -€145,921
down €145,921 (-21.9%), from €667,398 to €521,476
- Receivables within one year +€105,253
up €105,253 (+31.9%), from €329,845 to €435,098
of which Trade receivables: +€97,880
- Tangible fixed assets +€63,123
up €63,123 (+2.9%), from €2.2m to €2.2m
of which Leasing and similar rights: +€377,630
- Debts after one year +€150,676
up €150,676 (+25.6%), from €588,297 to €738,974
- Trade debts -€134,056
down €134,056 (-53.5%), from €250,558 to €116,502
- Other debts +€92,780
up €92,780 (+593.4%), from €15,634 to €108,414
- Current portion of long-term debt +€74,063
up €74,063 (+50.3%), from €147,277 to €221,340
- Reserves +€64,677
up €64,677 (+2.9%), from €2.2m to €2.3m
of which Distributable reserves: +€35,207
- Gross operating margin +€58,744
up €58,744 (+5.6%), from €1.1m to €1.1m
- Staff costs +€39,394
up €39,394 (+21.2%), from €185,991 to €225,386
- Depreciation -€35,627
down €35,627 (-9.9%), from €358,271 to €322,644
- Other operating charges -€13,419
down €13,419 (-46.0%), from €29,184 to €15,765
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 | €3,341,554 | €3,609,827 | +€268,273 | +8.0% |
| Fixed assets | 21/28 | €2,160,218 | €2,221,891 | +€61,674 | +2.9% |
| Intangible fixed assets | 21 | €1,939 | €276 | -€1,663 | -85.8% |
| Tangible fixed assets | 22/27 | €2,155,509 | €2,218,632 | +€63,123 | +2.9% |
| Land and buildings | 22 | €1,416,916 | €1,358,786 | -€58,130 | -4.1% |
| Plant, machinery and equipment | 23 | €605,178 | €399,566 | -€205,612 | -34.0% |
| Furniture and vehicles | 24 | €133,415 | €82,650 | -€50,765 | -38.1% |
| Leasing and similar rights | 25 | - | €377,630 | +€377,630 | |
| Financial fixed assets | 28 | €2,770 | €2,983 | +€213 | +7.7% |
| Current assets | 29/58 | €1,181,336 | €1,387,936 | +€206,600 | +17.5% |
| Stocks and contracts in progress | 3 | €667,398 | €521,476 | -€145,921 | -21.9% |
| Stocks | 30/36 | €667,398 | €521,476 | -€145,921 | -21.9% |
| Amounts receivable within one year | 40/41 | €329,845 | €435,098 | +€105,253 | +31.9% |
| Trade receivables | 40 | €317,671 | €415,551 | +€97,880 | +30.8% |
| Other amounts receivable | 41 | €12,174 | €19,547 | +€7,373 | +60.6% |
| Cash at bank and in hand | 54/58 | €184,093 | €431,361 | +€247,268 | +134.3% |
| Total equity and liabilities | 10/49 | €3,341,554 | €3,609,827 | +€268,273 | +8.0% |
| Equity | 10/15 | €2,268,059 | €2,332,736 | +€64,677 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,249,459 | €2,314,136 | +€64,677 | +2.9% |
| Tax-exempt reserves | 132 | €471,520 | €500,990 | +€29,470 | +6.2% |
| Distributable reserves | 133 | €1,777,939 | €1,813,146 | +€35,207 | +2.0% |
| Amounts payable | 17/49 | €1,073,495 | €1,277,091 | +€203,597 | +19.0% |
| Amounts payable after more than one year | 17 | €588,297 | €738,974 | +€150,676 | +25.6% |
| Financial debts | 170/4 | €588,297 | €738,974 | +€150,676 | +25.6% |
| Amounts payable within one year | 42/48 | €483,904 | €536,515 | +€52,611 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €147,277 | €221,340 | +€74,063 | +50.3% |
| Trade debts | 44 | €250,558 | €116,502 | -€134,056 | -53.5% |
| Suppliers | 440/4 | €250,558 | €116,502 | -€134,056 | -53.5% |
| Taxes, remuneration and social security | 45 | €70,435 | €90,258 | +€19,824 | +28.1% |
| Taxes | 450/3 | €40,033 | €45,891 | +€5,858 | +14.6% |
| Remuneration and social security | 454/9 | €30,402 | €44,367 | +€13,966 | +45.9% |
| Other amounts payable | 47/48 | €15,634 | €108,414 | +€92,780 | +593.4% |
| Accrued charges and deferred income | 492/3 | €1,294 | €1,603 | +€309 | +23.9% |
| Remuneration, social security and pensions | 62 | €185,991 | €225,386 | +€39,394 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358,271 | €322,644 | -€35,627 | -9.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,472 | +€4,472 | |
| Other operating charges | 640/8 | €29,184 | €15,765 | -€13,419 | -46.0% |
| Gross operating margin | 9900 | €1,055,580 | €1,114,324 | +€58,744 | +5.6% |
| Operating profit (loss) | 9901 | €482,134 | €546,058 | +€63,924 | +13.3% |
| Financial income | 75/76B | €419 | €4,896 | +€4,477 | +1068.8% |
| Recurring financial income | 75 | €419 | €4,896 | +€4,477 | +1068.8% |
| Financial charges | 65/66B | €22,803 | €23,661 | +€857 | +3.8% |
| Recurring financial charges | 65 | €22,803 | €23,661 | +€857 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €459,749 | €527,293 | +€67,543 | +14.7% |
| Income taxes | 67/77 | €133,481 | €127,950 | -€5,531 | -4.1% |
| Profit (loss) for the period | 9904 | €326,268 | €399,343 | +€73,074 | +22.4% |
| Transfer to tax-exempt reserves | 689 | €92,620 | €29,470 | -€63,150 | -68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €233,648 | €369,873 | +€136,224 | +58.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.