3DCM CONSULT: 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.
3DCM CONSULT
Largest movements
- Receivables within one year +€33,481
up €33,481 (+581%), from €5,766 to €39,247
of which Trade receivables: +€33,242
- Cash -€20,206
down €20,206 (-26.5%), from €76,318 to €56,112
mainly Receivables within one year (-€33,481) and Debts after one year (-€12,324)
- Tangible fixed assets -€10,087
down €10,087 (-6.9%), from €146,227 to €136,140
of which Land and buildings: -€7,307
- Intangible fixed assets -€5,273
no longer reported in 2025 (was €5,273)
- Deferred charges and accrued income -€2,397
down €2,397 (-67.9%), from €3,532 to €1,135
- Debts after one year -€12,324
down €12,324 (-10.5%), from €117,014 to €104,690
- Tax, wage and social debts +€12,083
new in 2025: €12,083
- Reserves +€11,872
up €11,872 (+21.2%), from €55,925 to €67,797
- Other debts -€11,635
down €11,635 (-48.1%), from €24,199 to €12,564
- Trade debts -€4,645
down €4,645 (-65.5%), from €7,093 to €2,448
- Gross operating margin +€19,299
up €19,299 (+68.2%), from €28,285 to €47,584
- Taxes +€3,676
up €3,676 (+82.3%), from €4,468 to €8,144
- Financial charges -€1,253
down €1,253 (-35.7%), from €3,507 to €2,254
- Depreciation +€688
up €688 (+6.4%), from €10,790 to €11,478
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 | €238,128 | €233,397 | -€4,732 | -2.0% |
| Fixed assets | 21/28 | €152,512 | €136,903 | -€15,609 | -10.2% |
| Intangible fixed assets | 21 | €5,273 | - | -€5,273 | |
| Tangible fixed assets | 22/27 | €146,227 | €136,140 | -€10,087 | -6.9% |
| Land and buildings | 22 | €131,618 | €124,311 | -€7,307 | -5.6% |
| Plant, machinery and equipment | 23 | €8,036 | €6,992 | -€1,045 | -13.0% |
| Furniture and vehicles | 24 | €6,572 | €4,837 | -€1,735 | -26.4% |
| Financial fixed assets | 28 | €1,013 | €763 | -€250 | -24.7% |
| Current assets | 29/58 | €85,616 | €96,494 | +€10,878 | +12.7% |
| Amounts receivable within one year | 40/41 | €5,766 | €39,247 | +€33,481 | +581% |
| Trade receivables | 40 | €4,235 | €37,477 | +€33,242 | +785% |
| Other amounts receivable | 41 | €1,531 | €1,769 | +€238 | +15.6% |
| Cash at bank and in hand | 54/58 | €76,318 | €56,112 | -€20,206 | -26.5% |
| Deferred charges and accrued income | 490/1 | €3,532 | €1,135 | -€2,397 | -67.9% |
| Total equity and liabilities | 10/49 | €238,128 | €233,397 | -€4,732 | -2.0% |
| Equity | 10/15 | €75,925 | €87,797 | +€11,872 | +15.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €55,925 | €67,797 | +€11,872 | +21.2% |
| Distributable reserves | 133 | €55,925 | €67,797 | +€11,872 | +21.2% |
| Amounts payable | 17/49 | €162,203 | €145,600 | -€16,604 | -10.2% |
| Amounts payable after more than one year | 17 | €117,014 | €104,690 | -€12,324 | -10.5% |
| Financial debts | 170/4 | €117,014 | €104,690 | -€12,324 | -10.5% |
| Amounts payable within one year | 42/48 | €45,026 | €40,758 | -€4,268 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €13,735 | €13,664 | -€71 | -0.5% |
| Trade debts | 44 | €7,093 | €2,448 | -€4,645 | -65.5% |
| Suppliers | 440/4 | €7,093 | €2,448 | -€4,645 | -65.5% |
| Taxes, remuneration and social security | 45 | - | €12,083 | +€12,083 | |
| Taxes | 450/3 | - | €12,083 | +€12,083 | |
| Other amounts payable | 47/48 | €24,199 | €12,564 | -€11,635 | -48.1% |
| Accrued charges and deferred income | 492/3 | €164 | €151 | -€12 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,790 | €11,478 | +€688 | +6.4% |
| Other operating charges | 640/8 | €2,284 | €2,220 | -€64 | -2.8% |
| Gross operating margin | 9900 | €28,285 | €47,584 | +€19,299 | +68.2% |
| Operating profit (loss) | 9901 | €15,211 | €33,887 | +€18,675 | +123% |
| Financial income | 75/76B | €291 | €383 | +€92 | +31.5% |
| Recurring financial income | 75 | €291 | €383 | +€92 | +31.5% |
| Financial charges | 65/66B | €3,507 | €2,254 | -€1,253 | -35.7% |
| Recurring financial charges | 65 | €3,507 | €2,254 | -€1,253 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €11,996 | €32,016 | +€20,020 | +167% |
| Income taxes | 67/77 | €4,468 | €8,144 | +€3,676 | +82.3% |
| Profit (loss) for the period | 9904 | €7,527 | €23,872 | +€16,345 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €7,527 | €23,872 | +€16,345 | +217% |
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 15 October 2026 via checked.be.