3D SKILLS: 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 SKILLS
Largest movements
- Current investments -€295,616
down €295,616 (-61.8%), from €478,431 to €182,814
- Cash +€137,935
up €137,935 (+277%), from €49,734 to €187,669
mainly Current investments (+€295,616) and Depreciation (+€126,326)
- Receivables after one year -€119,099
down €119,099 (-31.3%), from €380,525 to €261,426
- Tangible fixed assets -€113,644
down €113,644 (-20.1%), from €565,722 to €452,078
of which Plant, machinery and equipment: -€87,730
- Reserves -€411,098
down €411,098 (-27.2%), from €1.5m to €1.1m
of which Distributable reserves: -€411,098
- Trade debts +€16,155
up €16,155 (+167%), from €9,669 to €25,824
- Financial charges +€411,876
up €411,876 (+12,029%), from €3,424 to €415,300
of which Non-recurring financial charges: +€415,038
- Gross operating margin -€42,343
down €42,343 (-19.5%), from €216,814 to €174,472
- Depreciation -€5,716
down €5,716 (-4.3%), from €132,042 to €126,326
- Financial income -€4,265
down €4,265 (-25.5%), from €16,698 to €12,433
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 | €1,597,086 | €1,202,665 | -€394,420 | -24.7% |
| Fixed assets | 21/28 | €565,722 | €452,078 | -€113,644 | -20.1% |
| Tangible fixed assets | 22/27 | €565,722 | €452,078 | -€113,644 | -20.1% |
| Land and buildings | 22 | €356,384 | €325,864 | -€30,521 | -8.6% |
| Plant, machinery and equipment | 23 | €202,281 | €114,551 | -€87,730 | -43.4% |
| Furniture and vehicles | 24 | €7,056 | €11,663 | +€4,606 | +65.3% |
| Current assets | 29/58 | €1,031,364 | €750,587 | -€280,776 | -27.2% |
| Amounts receivable after more than one year | 29 | €380,525 | €261,426 | -€119,099 | -31.3% |
| Other amounts receivable | 291 | €380,525 | €261,426 | -€119,099 | -31.3% |
| Stocks and contracts in progress | 3 | €73,657 | €63,783 | -€9,874 | -13.4% |
| Stocks | 30/36 | €73,657 | €63,783 | -€9,874 | -13.4% |
| Amounts receivable within one year | 40/41 | €34,700 | €31,099 | -€3,601 | -10.4% |
| Trade receivables | 40 | €30,282 | €22,813 | -€7,470 | -24.7% |
| Other amounts receivable | 41 | €4,418 | €8,286 | +€3,869 | +87.6% |
| Current investments | 50/53 | €478,431 | €182,814 | -€295,616 | -61.8% |
| Cash at bank and in hand | 54/58 | €49,734 | €187,669 | +€137,935 | +277% |
| Deferred charges and accrued income | 490/1 | €14,317 | €23,796 | +€9,479 | +66.2% |
| Total equity and liabilities | 10/49 | €1,597,086 | €1,202,665 | -€394,420 | -24.7% |
| Equity | 10/15 | €1,573,906 | €1,162,808 | -€411,098 | -26.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,511,906 | €1,100,808 | -€411,098 | -27.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €36,064 | €36,064 | = | 0.0% |
| Distributable reserves | 133 | €1,469,642 | €1,058,544 | -€411,098 | -28.0% |
| Amounts payable | 17/49 | €23,179 | €39,857 | +€16,678 | +72.0% |
| Amounts payable within one year | 42/48 | €23,179 | €39,857 | +€16,678 | +72.0% |
| Trade debts | 44 | €9,669 | €25,824 | +€16,155 | +167% |
| Suppliers | 440/4 | €9,669 | €25,824 | +€16,155 | +167% |
| Taxes, remuneration and social security | 45 | €13,385 | €13,773 | +€387 | +2.9% |
| Taxes | 450/3 | €219 | €230 | +€12 | +5.3% |
| Remuneration and social security | 454/9 | €13,166 | €13,542 | +€376 | +2.9% |
| Other amounts payable | 47/48 | €126 | €261 | +€135 | +108% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €42,665 | €44,376 | +€1,712 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132,042 | €126,326 | -€5,716 | -4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €693 | +€693 | |
| Other operating charges | 640/8 | €10,726 | €11,307 | +€580 | +5.4% |
| Non-recurring operating charges | 66A | €21,794 | €0 | -€21,794 | -100% |
| Gross operating margin | 9900 | €216,814 | €174,472 | -€42,343 | -19.5% |
| Operating profit (loss) | 9901 | €9,587 | -€8,231 | -€17,818 | |
| Financial income | 75/76B | €16,698 | €12,433 | -€4,265 | -25.5% |
| Recurring financial income | 75 | €16,698 | €12,433 | -€4,265 | -25.5% |
| Financial charges | 65/66B | €3,424 | €415,300 | +€411,876 | +12,029% |
| Recurring financial charges | 65 | €3,424 | €263 | -€3,161 | -92.3% |
| Non-recurring financial charges | 66B | - | €415,038 | +€415,038 | |
| Profit (loss) for the period before taxes | 9903 | €22,861 | -€411,098 | -€433,959 | |
| Profit (loss) for the period | 9904 | €22,861 | -€411,098 | -€433,959 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,861 | -€411,098 | -€433,959 |
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 25 October 2026 via checked.be.