3DecO Consulting: 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.
3DecO Consulting
Largest movements
- Receivables within one year +€50,518
up €50,518 (+139%), from €36,315 to €86,833
of which Other amounts receivable: +€59,255
- Tangible fixed assets +€17,835
up €17,835 (+121%), from €14,758 to €32,593
of which Plant, machinery and equipment: +€25,078
- Cash -€7,286
down €7,286 (-10.7%), from €68,014 to €60,728
mainly Receivables within one year (-€50,518) and Investment in fixed assets (net) (-€32,839)
- Deferred charges and accrued income -€2,933
down €2,933 (-30.2%), from €9,706 to €6,773
- Profit (loss) carried forward +€50,769
up €50,769 (+56.7%), from €89,565 to €140,334
- Tax, wage and social debts +€8,243
up €8,243 (+25.4%), from €32,449 to €40,692
- Taxes -€7,381
down €7,381 (-34.7%), from €21,265 to €13,884
- Depreciation +€5,284
up €5,284 (+54.4%), from €9,720 to €15,004
- Gross operating margin -€3,270
down €3,270 (-3.8%), from €85,077 to €81,807
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 | €128,793 | €186,927 | +€58,134 | +45.1% |
| Fixed assets | 21/28 | €14,758 | €32,593 | +€17,835 | +121% |
| Tangible fixed assets | 22/27 | €14,758 | €32,593 | +€17,835 | +121% |
| Plant, machinery and equipment | 23 | €5,145 | €30,224 | +€25,078 | +487% |
| Furniture and vehicles | 24 | €9,613 | €2,369 | -€7,243 | -75.4% |
| Current assets | 29/58 | €114,035 | €154,334 | +€40,299 | +35.3% |
| Amounts receivable within one year | 40/41 | €36,315 | €86,833 | +€50,518 | +139% |
| Trade receivables | 40 | €10,237 | €1,500 | -€8,737 | -85.3% |
| Other amounts receivable | 41 | €26,078 | €85,333 | +€59,255 | +227% |
| Cash at bank and in hand | 54/58 | €68,014 | €60,728 | -€7,286 | -10.7% |
| Deferred charges and accrued income | 490/1 | €9,706 | €6,773 | -€2,933 | -30.2% |
| Total equity and liabilities | 10/49 | €128,793 | €186,927 | +€58,134 | +45.1% |
| Equity | 10/15 | €92,565 | €143,334 | +€50,769 | +54.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,565 | €140,334 | +€50,769 | +56.7% |
| Amounts payable | 17/49 | €36,228 | €43,593 | +€7,364 | +20.3% |
| Amounts payable within one year | 42/48 | €36,228 | €43,593 | +€7,364 | +20.3% |
| Trade debts | 44 | €3,779 | €2,901 | -€879 | -23.2% |
| Suppliers | 440/4 | €3,779 | €2,901 | -€879 | -23.2% |
| Taxes, remuneration and social security | 45 | €32,449 | €40,692 | +€8,243 | +25.4% |
| Taxes | 450/3 | €32,449 | €40,692 | +€8,243 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,720 | €15,004 | +€5,284 | +54.4% |
| Other operating charges | 640/8 | €1,646 | €1,728 | +€82 | +5.0% |
| Gross operating margin | 9900 | €85,077 | €81,807 | -€3,270 | -3.8% |
| Operating profit (loss) | 9901 | €73,711 | €65,074 | -€8,636 | -11.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €300 | €421 | +€121 | +40.5% |
| Recurring financial charges | 65 | €300 | €421 | +€121 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €73,411 | €64,653 | -€8,758 | -11.9% |
| Income taxes | 67/77 | €21,265 | €13,884 | -€7,381 | -34.7% |
| Profit (loss) for the period | 9904 | €52,146 | €50,769 | -€1,377 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,146 | €50,769 | -€1,377 | -2.6% |
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 23 October 2026 via checked.be.