3de Fabriek: 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.
3de Fabriek
Largest movements
- Cash -€78,667
down €78,667 (-65.6%), from €119,853 to €41,186
mainly Investment in fixed assets (net) (-€124,248) and Debts after one year (-€39,778)
- Tangible fixed assets +€77,330
up €77,330 (+15.9%), from €486,480 to €563,810
of which Land and buildings: +€89,546
- Current investments +€12,135
up €12,135 (+10.8%), from €111,859 to €123,994
- Receivables within one year -€9,550
down €9,550 (-8.4%), from €113,410 to €103,860
of which Trade receivables: -€8,115
- Trade debts +€78,002
up €78,002 (+21,023%), from €371 to €78,373
- Debts after one year -€39,778
down €39,778 (-14.4%), from €276,819 to €237,041
- Reserves -€20,905
down €20,905 (-6.1%), from €340,010 to €319,106
of which Tax-exempt reserves: -€20,905
- Profit (loss) carried forward -€10,464
down €10,464 (-14.5%), from -€72,262 to -€82,726
- Gross operating margin +€7,922
up €7,922 (+30.4%), from €26,039 to €33,961
- Staff costs -€7,105
no longer reported in 2025 (was €7,105)
- Depreciation +€4,249
up €4,249 (+10.0%), from €42,669 to €46,918
- Financial charges +€3,282
up €3,282 (+30.5%), from €10,757 to €14,039
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 | €838,787 | €840,151 | +€1,364 | +0.2% |
| Fixed assets | 21/28 | €491,253 | €568,583 | +€77,330 | +15.7% |
| Tangible fixed assets | 22/27 | €486,480 | €563,810 | +€77,330 | +15.9% |
| Land and buildings | 22 | €473,667 | €563,213 | +€89,546 | +18.9% |
| Plant, machinery and equipment | 23 | €1,110 | €597 | -€513 | -46.2% |
| Furniture and vehicles | 24 | €11,703 | - | -€11,703 | |
| Financial fixed assets | 28 | €4,773 | €4,773 | = | 0.0% |
| Current assets | 29/58 | €347,534 | €271,568 | -€75,966 | -21.9% |
| Amounts receivable within one year | 40/41 | €113,410 | €103,860 | -€9,550 | -8.4% |
| Trade receivables | 40 | €87,635 | €79,520 | -€8,115 | -9.3% |
| Other amounts receivable | 41 | €25,774 | €24,339 | -€1,435 | -5.6% |
| Current investments | 50/53 | €111,859 | €123,994 | +€12,135 | +10.8% |
| Cash at bank and in hand | 54/58 | €119,853 | €41,186 | -€78,667 | -65.6% |
| Deferred charges and accrued income | 490/1 | €2,413 | €2,528 | +€115 | +4.8% |
| Total equity and liabilities | 10/49 | €838,787 | €840,151 | +€1,364 | +0.2% |
| Equity | 10/15 | €408,953 | €377,585 | -€31,368 | -7.7% |
| Contributions | 10/11 | €141,205 | €141,205 | = | 0.0% |
| Reserves | 13 | €340,010 | €319,106 | -€20,905 | -6.1% |
| Non-distributable reserves | 130/1 | €15,360 | €15,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,360 | €15,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €320,883 | €299,979 | -€20,905 | -6.5% |
| Distributable reserves | 133 | €3,767 | €3,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,262 | -€82,726 | -€10,464 | -14.5% |
| Provisions and deferred taxes | 16 | €94,030 | €87,061 | -€6,968 | -7.4% |
| Deferred taxes | 168 | €94,030 | €87,061 | -€6,968 | -7.4% |
| Amounts payable | 17/49 | €335,804 | €375,504 | +€39,700 | +11.8% |
| Amounts payable after more than one year | 17 | €276,819 | €237,041 | -€39,778 | -14.4% |
| Financial debts | 170/4 | €276,819 | €237,041 | -€39,778 | -14.4% |
| Amounts payable within one year | 42/48 | €58,985 | €138,458 | +€79,472 | +135% |
| Current portion of amounts payable after more than one year | 42 | €38,349 | €39,786 | +€1,437 | +3.7% |
| Trade debts | 44 | €371 | €78,373 | +€78,002 | +21,023% |
| Suppliers | 440/4 | €371 | €78,373 | +€78,002 | +21,023% |
| Taxes, remuneration and social security | 45 | €42 | €75 | +€33 | +78.5% |
| Taxes | 450/3 | €42 | €75 | +€33 | +78.5% |
| Other amounts payable | 47/48 | €20,224 | €20,224 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Remuneration, social security and pensions | 62 | €7,105 | - | -€7,105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,669 | €46,918 | +€4,249 | +10.0% |
| Other operating charges | 640/8 | €5,309 | €5,543 | +€234 | +4.4% |
| Non-recurring operating charges | 66A | - | €6,116 | +€6,116 | |
| Gross operating margin | 9900 | €26,039 | €33,961 | +€7,922 | +30.4% |
| Operating profit (loss) | 9901 | -€29,044 | -€24,616 | +€4,428 | +15.2% |
| Financial income | 75/76B | €447 | €319 | -€128 | -28.6% |
| Recurring financial income | 75 | €447 | €319 | -€128 | -28.6% |
| Financial charges | 65/66B | €10,757 | €14,039 | +€3,282 | +30.5% |
| Recurring financial charges | 65 | €10,757 | €14,039 | +€3,282 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | -€39,355 | -€38,336 | +€1,018 | +2.6% |
| Transfer from deferred taxes | 780 | €4,801 | €6,968 | +€2,167 | +45.1% |
| Profit (loss) for the period | 9904 | -€34,553 | -€31,368 | +€3,185 | +9.2% |
| Transfer from tax-exempt reserves | 789 | €14,404 | €20,905 | +€6,500 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,149 | -€10,464 | +€9,685 | +48.1% |
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 18 October 2026 via checked.be.