3D LUNCH: 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 LUNCH
Largest movements
- Tangible fixed assets -€6,402
down €6,402 (-72.3%), from €8,855 to €2,453
of which Other tangible fixed assets: -€3,924
- Deferred charges and accrued income -€2,472
down €2,472 (-92.5%), from €2,672 to €200
- Stocks and contracts -€2,244
no longer reported in 2025 (was €2,244)
- Cash -€1,096
down €1,096 (-2.3%), from €47,784 to €46,688
mainly Net result for the year (-€7,869) and Short-term financial debts (-€4,792)
- Other debts +€8,065
up €8,065 (+241%), from €3,341 to €11,405
- Reserves -€5,657
down €5,657 (-39.8%), from €14,224 to €8,567
of which Distributable reserves: -€5,657
- Short-term financial debts -€4,792
no longer reported in 2025 (was €4,792)
- Trade debts -€4,688
down €4,688 (-75.1%), from €6,239 to €1,551
- Profit (loss) carried forward -€3,931
no longer reported in 2025 (was €3,931)
- Gross operating margin -€35,598
down €35,598 (-64.6%), from €55,087 to €19,490
- Staff costs -€22,396
down €22,396 (-48.5%), from €46,187 to €23,791
- Depreciation -€4,798
down €4,798 (-89.7%), from €5,352 to €553
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 | €62,551 | €50,013 | -€12,538 | -20.0% |
| Fixed assets | 21/28 | €8,855 | €2,453 | -€6,402 | -72.3% |
| Tangible fixed assets | 22/27 | €8,855 | €2,453 | -€6,402 | -72.3% |
| Plant, machinery and equipment | 23 | €2,311 | €850 | -€1,461 | -63.2% |
| Furniture and vehicles | 24 | €2,620 | €1,603 | -€1,017 | -38.8% |
| Other tangible fixed assets | 26 | €3,924 | - | -€3,924 | |
| Current assets | 29/58 | €53,697 | €47,560 | -€6,136 | -11.4% |
| Stocks and contracts in progress | 3 | €2,244 | - | -€2,244 | |
| Stocks | 30/36 | €2,244 | - | -€2,244 | |
| Amounts receivable within one year | 40/41 | €998 | €672 | -€325 | -32.6% |
| Trade receivables | 40 | €198 | - | -€198 | |
| Other amounts receivable | 41 | €799 | €672 | -€127 | -15.9% |
| Cash at bank and in hand | 54/58 | €47,784 | €46,688 | -€1,096 | -2.3% |
| Deferred charges and accrued income | 490/1 | €2,672 | €200 | -€2,472 | -92.5% |
| Total equity and liabilities | 10/49 | €62,551 | €50,013 | -€12,538 | -20.0% |
| Equity | 10/15 | €36,755 | €27,167 | -€9,589 | -26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,224 | €8,567 | -€5,657 | -39.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,364 | €6,707 | -€5,657 | -45.8% |
| Profit (loss) carried forward | 14 | €3,931 | - | -€3,931 | |
| Amounts payable | 17/49 | €25,796 | €22,847 | -€2,949 | -11.4% |
| Amounts payable within one year | 42/48 | €25,099 | €22,304 | -€2,796 | -11.1% |
| Financial debts | 43 | €4,792 | - | -€4,792 | |
| Other loans | 439 | €4,792 | - | -€4,792 | |
| Trade debts | 44 | €6,239 | €1,551 | -€4,688 | -75.1% |
| Suppliers | 440/4 | €6,239 | €1,551 | -€4,688 | -75.1% |
| Advances received on contracts in progress | 46 | €307 | - | -€307 | |
| Taxes, remuneration and social security | 45 | €10,420 | €9,347 | -€1,073 | -10.3% |
| Taxes | 450/3 | €1,881 | - | -€1,881 | |
| Remuneration and social security | 454/9 | €8,539 | €9,347 | +€809 | +9.5% |
| Other amounts payable | 47/48 | €3,341 | €11,405 | +€8,065 | +241% |
| Accrued charges and deferred income | 492/3 | €697 | €543 | -€154 | -22.0% |
| Non-recurring operating income | 76A | - | €33,302 | +€33,302 | |
| Remuneration, social security and pensions | 62 | €46,187 | €23,791 | -€22,396 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,352 | €553 | -€4,798 | -89.7% |
| Other operating charges | 640/8 | €1,440 | €1,611 | +€171 | +11.9% |
| Gross operating margin | 9900 | €55,087 | €19,490 | -€35,598 | -64.6% |
| Operating profit (loss) | 9901 | €2,108 | -€6,466 | -€8,575 | |
| Financial income | 75/76B | €1 | €28 | +€27 | +4,474% |
| Recurring financial income | 75 | €1 | €28 | +€27 | +4,474% |
| Financial charges | 65/66B | €1,686 | €1,358 | -€328 | -19.4% |
| Recurring financial charges | 65 | €1,686 | €1,358 | -€328 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €423 | -€7,796 | -€8,220 | |
| Income taxes | 67/77 | €109 | €72 | -€37 | -33.9% |
| Profit (loss) for the period | 9904 | €314 | -€7,869 | -€8,183 | |
| Profit (loss) for the period to be appropriated | 9905 | €314 | -€7,869 | -€8,183 |
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 13 October 2026 via checked.be.