3DB: 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.
3DB
Largest movements
- Receivables after one year +€40,488
new in 2025: €40,488
- Receivables within one year -€6,071
down €6,071 (-11.2%), from €54,280 to €48,210
of which Trade receivables: -€12,086
- Tangible fixed assets +€6,006
up €6,006 (+11.2%), from €53,556 to €59,563
of which Plant, machinery and equipment: +€5,852
- Cash -€3,717
down €3,717 (-1.7%), from €215,690 to €211,974
mainly Receivables after one year (-€40,488) and Investment in fixed assets (net) (-€20,930)
- Reserves +€40,542
up €40,542 (+23.3%), from €173,710 to €214,252
of which Distributable reserves: +€40,542
- Tax, wage and social debts -€4,172
down €4,172 (-18.8%), from €22,230 to €18,057
of which Remuneration and social security: -€4,395
- Staff costs +€9,219
up €9,219 (+21.2%), from €43,535 to €52,753
- Gross operating margin +€2,829
up €2,829 (+2.2%), from €127,365 to €130,194
- Taxes -€2,439
down €2,439 (-13.2%), from €18,423 to €15,984
- Depreciation +€1,531
up €1,531 (+9.7%), from €15,840 to €17,370
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 | €330,318 | €365,398 | +€35,080 | +10.6% |
| Fixed assets | 21/28 | €57,806 | €61,365 | +€3,560 | +6.2% |
| Intangible fixed assets | 21 | €4,069 | €1,623 | -€2,446 | -60.1% |
| Tangible fixed assets | 22/27 | €53,556 | €59,563 | +€6,006 | +11.2% |
| Plant, machinery and equipment | 23 | €35,510 | €41,362 | +€5,852 | +16.5% |
| Furniture and vehicles | 24 | €18,047 | €18,201 | +€154 | +0.9% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €272,512 | €304,033 | +€31,521 | +11.6% |
| Amounts receivable after more than one year | 29 | - | €40,488 | +€40,488 | |
| Other amounts receivable | 291 | - | €40,488 | +€40,488 | |
| Amounts receivable within one year | 40/41 | €54,280 | €48,210 | -€6,071 | -11.2% |
| Trade receivables | 40 | €54,280 | €42,194 | -€12,086 | -22.3% |
| Other amounts receivable | 41 | €0 | €6,016 | +€6,016 | |
| Cash at bank and in hand | 54/58 | €215,690 | €211,974 | -€3,717 | -1.7% |
| Deferred charges and accrued income | 490/1 | €2,542 | €3,361 | +€819 | +32.2% |
| Total equity and liabilities | 10/49 | €330,318 | €365,398 | +€35,080 | +10.6% |
| Equity | 10/15 | €300,526 | €341,068 | +€40,542 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,710 | €214,252 | +€40,542 | +23.3% |
| 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 | €171,850 | €212,392 | +€40,542 | +23.6% |
| Profit (loss) carried forward | 14 | €108,216 | €108,216 | = | 0.0% |
| Amounts payable | 17/49 | €29,792 | €24,330 | -€5,462 | -18.3% |
| Amounts payable within one year | 42/48 | €29,792 | €23,998 | -€5,795 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €7,538 | €5,680 | -€1,858 | -24.7% |
| Suppliers | 440/4 | €7,538 | €5,680 | -€1,858 | -24.7% |
| Taxes, remuneration and social security | 45 | €22,230 | €18,057 | -€4,172 | -18.8% |
| Taxes | 450/3 | €7,509 | €7,731 | +€223 | +3.0% |
| Remuneration and social security | 454/9 | €14,721 | €10,326 | -€4,395 | -29.9% |
| Other amounts payable | 47/48 | €24 | €260 | +€236 | +979.1% |
| Accrued charges and deferred income | 492/3 | - | €333 | +€333 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €43,535 | €52,753 | +€9,219 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,840 | €17,370 | +€1,531 | +9.7% |
| Other operating charges | 640/8 | €494 | €506 | +€12 | +2.5% |
| Non-recurring operating charges | 66A | - | €3,480 | +€3,480 | |
| Gross operating margin | 9900 | €127,365 | €130,194 | +€2,829 | +2.2% |
| Operating profit (loss) | 9901 | €67,497 | €56,083 | -€11,414 | -16.9% |
| Financial income | 75/76B | €1,569 | €897 | -€672 | -42.8% |
| Recurring financial income | 75 | €1,569 | €897 | -€672 | -42.8% |
| Financial charges | 65/66B | €1,077 | €453 | -€623 | -57.9% |
| Recurring financial charges | 65 | €1,077 | €453 | -€623 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €67,989 | €56,527 | -€11,463 | -16.9% |
| Income taxes | 67/77 | €18,423 | €15,984 | -€2,439 | -13.2% |
| Profit (loss) for the period | 9904 | €49,566 | €40,542 | -€9,024 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,566 | €40,542 | -€9,024 | -18.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.