3D Pro-Phil: 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 Pro-Phil
Largest movements
- Cash +€10,997
up €10,997 (+15.2%), from €72,488 to €83,485
mainly Net result for the year (+€24,047) and Receivables within one year (+€2,136)
- Receivables within one year -€2,136
down €2,136 (-6.4%), from €33,364 to €31,229
of which Trade receivables: -€2,136
- Reserves +€24,000
up €24,000 (+43.7%), from €54,859 to €78,859
of which Distributable reserves: +€24,000
- Tax, wage and social debts -€10,198
down €10,198 (-62.7%), from €16,267 to €6,069
- Other debts -€3,289
down €3,289 (-26.1%), from €12,590 to €9,302
- Trade debts -€2,013
down €2,013 (-63.3%), from €3,178 to €1,165
- Gross operating margin +€1,717
up €1,717 (+5.1%), from €33,945 to €35,662
- Depreciation -€1,562
down €1,562 (-83.3%), from €1,876 to €313
- Taxes +€750
up €750 (+8.1%), from €9,304 to €10,054
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 | €106,166 | €114,714 | +€8,548 | +8.1% |
| Fixed assets | 21/28 | €313 | - | -€313 | |
| Tangible fixed assets | 22/27 | €313 | - | -€313 | |
| Furniture and vehicles | 24 | €313 | - | -€313 | |
| Current assets | 29/58 | €105,853 | €114,714 | +€8,861 | +8.4% |
| Amounts receivable within one year | 40/41 | €33,364 | €31,229 | -€2,136 | -6.4% |
| Trade receivables | 40 | €13,364 | €11,229 | -€2,136 | -16.0% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,488 | €83,485 | +€10,997 | +15.2% |
| Total equity and liabilities | 10/49 | €106,166 | €114,714 | +€8,548 | +8.1% |
| Equity | 10/15 | €74,131 | €98,178 | +€24,047 | +32.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €54,859 | €78,859 | +€24,000 | +43.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €53,000 | €77,000 | +€24,000 | +45.3% |
| Profit (loss) carried forward | 14 | €680 | €727 | +€47 | +6.9% |
| Amounts payable | 17/49 | €32,035 | €16,536 | -€15,499 | -48.4% |
| Amounts payable within one year | 42/48 | €32,035 | €16,536 | -€15,499 | -48.4% |
| Trade debts | 44 | €3,178 | €1,165 | -€2,013 | -63.3% |
| Suppliers | 440/4 | €3,178 | €1,165 | -€2,013 | -63.3% |
| Taxes, remuneration and social security | 45 | €16,267 | €6,069 | -€10,198 | -62.7% |
| Taxes | 450/3 | €16,267 | €6,069 | -€10,198 | -62.7% |
| Other amounts payable | 47/48 | €12,590 | €9,302 | -€3,289 | -26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,876 | €313 | -€1,562 | -83.3% |
| Other operating charges | 640/8 | €482 | €488 | +€6 | +1.3% |
| Gross operating margin | 9900 | €33,945 | €35,662 | +€1,717 | +5.1% |
| Operating profit (loss) | 9901 | €31,587 | €34,860 | +€3,273 | +10.4% |
| Financial charges | 65/66B | €741 | €760 | +€19 | +2.6% |
| Recurring financial charges | 65 | €741 | €760 | +€19 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €30,847 | €34,101 | +€3,254 | +10.5% |
| Income taxes | 67/77 | €9,304 | €10,054 | +€750 | +8.1% |
| Profit (loss) for the period | 9904 | €21,543 | €24,047 | +€2,504 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,543 | €24,047 | +€2,504 | +11.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.