3D4PERCEPTION: 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.
3D4PERCEPTION
Largest movements
- Receivables within one year +€6,971
up €6,971 (+61.9%), from €11,270 to €18,241
of which Trade receivables: +€6,970
- Current investments +€6,931
new in 2025: €6,931
- Receivables after one year +€4,593
up €4,593 (+22.1%), from €20,817 to €25,410
- Cash -€1,719
down €1,719 (-27.6%), from €6,223 to €4,504
mainly Receivables within one year (-€6,971) and Current investments (-€6,931)
- Deferred charges and accrued income +€1,124
up €1,124 (+62.1%), from €1,810 to €2,934
- Trade debts +€19,681
up €19,681 (+222.3%), from €8,852 to €28,533
- Reserves -€10,650
down €10,650 (-66.2%), from €16,100 to €5,450
- Other debts +€9,747
up €9,747 (+132.0%), from €7,383 to €17,130
- Tax, wage and social debts -€1,037
down €1,037 (-17.5%), from €5,920 to €4,883
of which Remuneration and social security: -€1,504
- Gross operating margin -€4,789
down €4,789 (-45.3%), from €10,566 to €5,777
- Taxes -€846
down €846 (-64.3%), from €1,316 to €470
- Depreciation +€370
up €370 (+9.3%), from €3,998 to €4,368
- Financial income -€315
down €315 (-33.9%), from €928 to €613
- Other operating charges -€304
down €304 (-35.2%), from €865 to €561
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 | €50,320 | €67,996 | +€17,676 | +35.1% |
| Fixed assets | 21/28 | €10,200 | €9,977 | -€223 | -2.2% |
| Tangible fixed assets | 22/27 | €9,839 | €9,616 | -€223 | -2.3% |
| Plant, machinery and equipment | 23 | €1,472 | €1,288 | -€184 | -12.5% |
| Furniture and vehicles | 24 | €8,367 | €8,328 | -€39 | -0.5% |
| Financial fixed assets | 28 | €361 | €361 | = | 0.0% |
| Current assets | 29/58 | €40,120 | €58,019 | +€17,899 | +44.6% |
| Amounts receivable after more than one year | 29 | €20,817 | €25,410 | +€4,593 | +22.1% |
| Other amounts receivable | 291 | €20,817 | €25,410 | +€4,593 | +22.1% |
| Amounts receivable within one year | 40/41 | €11,270 | €18,241 | +€6,971 | +61.9% |
| Trade receivables | 40 | €11,270 | €18,240 | +€6,970 | +61.8% |
| Other amounts receivable | 41 | €0 | €1 | +€1 | |
| Current investments | 50/53 | - | €6,931 | +€6,931 | |
| Cash at bank and in hand | 54/58 | €6,223 | €4,504 | -€1,719 | -27.6% |
| Deferred charges and accrued income | 490/1 | €1,810 | €2,934 | +€1,124 | +62.1% |
| Total equity and liabilities | 10/49 | €50,320 | €67,996 | +€17,676 | +35.1% |
| Equity | 10/15 | €21,100 | €10,450 | -€10,650 | -50.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,100 | €5,450 | -€10,650 | -66.2% |
| Distributable reserves | 133 | €16,100 | €5,450 | -€10,650 | -66.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,219 | €57,546 | +€28,327 | +96.9% |
| Amounts payable after more than one year | 17 | €7,000 | €7,000 | = | 0.0% |
| Other amounts payable | 178/9 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,155 | €50,546 | +€28,391 | +128.1% |
| Trade debts | 44 | €8,852 | €28,533 | +€19,681 | +222.3% |
| Suppliers | 440/4 | €8,852 | €28,533 | +€19,681 | +222.3% |
| Taxes, remuneration and social security | 45 | €5,920 | €4,883 | -€1,037 | -17.5% |
| Taxes | 450/3 | €4,416 | €4,883 | +€467 | +10.6% |
| Remuneration and social security | 454/9 | €1,504 | €0 | -€1,504 | -100.0% |
| Other amounts payable | 47/48 | €7,383 | €17,130 | +€9,747 | +132.0% |
| Accrued charges and deferred income | 492/3 | €64 | €0 | -€64 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,998 | €4,368 | +€370 | +9.3% |
| Other operating charges | 640/8 | €865 | €561 | -€304 | -35.2% |
| Gross operating margin | 9900 | €10,566 | €5,777 | -€4,789 | -45.3% |
| Operating profit (loss) | 9901 | €5,704 | €848 | -€4,855 | -85.1% |
| Financial income | 75/76B | €928 | €613 | -€315 | -33.9% |
| Recurring financial income | 75 | €928 | €613 | -€315 | -33.9% |
| Financial charges | 65/66B | €5,093 | €5,122 | +€29 | +0.6% |
| Recurring financial charges | 65 | €5,093 | €5,122 | +€29 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €1,539 | -€3,660 | -€5,199 | |
| Income taxes | 67/77 | €1,316 | €470 | -€846 | -64.3% |
| Profit (loss) for the period | 9904 | €223 | -€4,130 | -€4,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €223 | -€4,130 | -€4,353 |
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 29 September 2026 via checked.be.