3D PLUS: 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 PLUS
Largest movements
- Current investments +€74,396
up €74,396 (+36.9%), from €201,384 to €275,780
- Cash +€23,218
up €23,218 (+9.1%), from €254,319 to €277,537
mainly Net result for the year (+€204,310) and Tax, wage and social debts (+€66,527)
- Tangible fixed assets +€20,566
up €20,566 (+93.3%), from €22,044 to €42,610
of which Furniture and vehicles: +€22,094
- Stocks and contracts -€17,322
down €17,322 (-42.8%), from €40,451 to €23,130
- Tax, wage and social debts +€66,527
up €66,527 (+199.3%), from €33,372 to €99,899
of which Taxes: +€49,495
- Other debts +€59,725
up €59,725 (+36.8%), from €162,375 to €222,100
- Trade debts -€19,435
down €19,435 (-26.3%), from €73,820 to €54,384
- Reserves +€11,400
up €11,400 (+2.3%), from €491,800 to €503,200
of which Distributable reserves: +€11,400
- Gross operating margin +€272,044
up €272,044 (+56.6%), from €480,227 to €752,271
- Taxes +€71,152
up €71,152 (+166.9%), from €42,636 to €113,788
- Staff costs +€64,779
up €64,779 (+18.7%), from €346,180 to €410,959
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 | €786,634 | €900,762 | +€114,128 | +14.5% |
| Fixed assets | 21/28 | €23,083 | €43,649 | +€20,566 | +89.1% |
| Tangible fixed assets | 22/27 | €22,044 | €42,610 | +€20,566 | +93.3% |
| Land and buildings | 22 | €3,519 | €2,591 | -€929 | -26.4% |
| Plant, machinery and equipment | 23 | €723 | €123 | -€600 | -83.0% |
| Furniture and vehicles | 24 | €17,802 | €39,896 | +€22,094 | +124.1% |
| Financial fixed assets | 28 | €1,039 | €1,039 | = | 0.0% |
| Current assets | 29/58 | €763,551 | €857,113 | +€93,562 | +12.3% |
| Stocks and contracts in progress | 3 | €40,451 | €23,130 | -€17,322 | -42.8% |
| Stocks | 30/36 | €40,451 | €23,130 | -€17,322 | -42.8% |
| Amounts receivable within one year | 40/41 | €254,359 | €262,467 | +€8,109 | +3.2% |
| Trade receivables | 40 | €183,220 | €225,045 | +€41,824 | +22.8% |
| Other amounts receivable | 41 | €71,138 | €37,423 | -€33,716 | -47.4% |
| Current investments | 50/53 | €201,384 | €275,780 | +€74,396 | +36.9% |
| Cash at bank and in hand | 54/58 | €254,319 | €277,537 | +€23,218 | +9.1% |
| Deferred charges and accrued income | 490/1 | €13,038 | €18,198 | +€5,160 | +39.6% |
| Total equity and liabilities | 10/49 | €786,634 | €900,762 | +€114,128 | +14.5% |
| Equity | 10/15 | €512,969 | €524,379 | +€11,410 | +2.2% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €491,800 | €503,200 | +€11,400 | +2.3% |
| Non-distributable reserves | 130/1 | €27,100 | €27,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,100 | €27,100 | = | 0.0% |
| Distributable reserves | 133 | €464,700 | €476,100 | +€11,400 | +2.5% |
| Profit (loss) carried forward | 14 | €169 | €179 | +€10 | +6.0% |
| Amounts payable | 17/49 | €273,666 | €376,383 | +€102,718 | +37.5% |
| Amounts payable within one year | 42/48 | €273,666 | €376,383 | +€102,718 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €4,098 | - | -€4,098 | |
| Trade debts | 44 | €73,820 | €54,384 | -€19,435 | -26.3% |
| Suppliers | 440/4 | €73,820 | €54,384 | -€19,435 | -26.3% |
| Taxes, remuneration and social security | 45 | €33,372 | €99,899 | +€66,527 | +199.3% |
| Taxes | 450/3 | €3,686 | €53,181 | +€49,495 | +1342.9% |
| Remuneration and social security | 454/9 | €29,687 | €46,718 | +€17,031 | +57.4% |
| Other amounts payable | 47/48 | €162,375 | €222,100 | +€59,725 | +36.8% |
| Remuneration, social security and pensions | 62 | €346,180 | €410,959 | +€64,779 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,314 | €17,061 | +€2,747 | +19.2% |
| Other operating charges | 640/8 | €9,460 | €8,309 | -€1,151 | -12.2% |
| Gross operating margin | 9900 | €480,227 | €752,271 | +€272,044 | +56.6% |
| Operating profit (loss) | 9901 | €110,272 | €315,942 | +€205,669 | +186.5% |
| Financial income | 75/76B | €1,324 | €7,946 | +€6,622 | +500.3% |
| Recurring financial income | 75 | €1,324 | €7,946 | +€6,622 | +500.3% |
| Financial charges | 65/66B | €4,159 | €5,789 | +€1,630 | +39.2% |
| Recurring financial charges | 65 | €4,159 | €5,762 | +€1,603 | +38.6% |
| Non-recurring financial charges | 66B | - | €27 | +€27 | |
| Profit (loss) for the period before taxes | 9903 | €107,437 | €318,098 | +€210,661 | +196.1% |
| Income taxes | 67/77 | €42,636 | €113,788 | +€71,152 | +166.9% |
| Profit (loss) for the period | 9904 | €64,801 | €204,310 | +€139,509 | +215.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,801 | €204,310 | +€139,509 | +215.3% |
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 9 October 2026 via checked.be.