3DG: 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.
3DG
Largest movements
- Receivables within one year -€35,125
down €35,125 (-71.3%), from €49,260 to €14,135
of which Trade receivables: -€36,100
- Cash -€4,205
down €4,205 (-98.8%), from €4,257 to €52
mainly Net result for the year (-€27,502) and Tax, wage and social debts (-€14,044)
- Tangible fixed assets -€3,286
down €3,286 (-29.7%), from €11,054 to €7,768
of which Furniture and vehicles: -€1,700
- Profit (loss) carried forward -€27,502
down €27,502 (-112.8%), from -€24,380 to -€51,882
- Tax, wage and social debts -€14,044
no longer reported in 2023 (was €14,044)
- Debts after one year -€766
down €766 (-6.0%), from €12,784 to €12,018
- Gross operating margin -€31,122
down €31,122, from €7,105 to -€24,017
- Financial charges -€5,279
down €5,279 (-96.4%), from €5,478 to €199
- Depreciation +€1,083
up €1,083 (+49.2%), from €2,203 to €3,286
- Other operating charges -€900
no longer reported in 2023 (was €900)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,571 | €21,955 | -€42,616 | -66.0% |
| Fixed assets | 21/28 | €11,054 | €7,768 | -€3,286 | -29.7% |
| Tangible fixed assets | 22/27 | €11,054 | €7,768 | -€3,286 | -29.7% |
| Plant, machinery and equipment | 23 | €3,376 | €1,791 | -€1,586 | -47.0% |
| Furniture and vehicles | 24 | €7,678 | €5,978 | -€1,700 | -22.1% |
| Current assets | 29/58 | €53,517 | €14,187 | -€39,330 | -73.5% |
| Amounts receivable within one year | 40/41 | €49,260 | €14,135 | -€35,125 | -71.3% |
| Trade receivables | 40 | €49,147 | €13,047 | -€36,100 | -73.5% |
| Other amounts receivable | 41 | €113 | €1,088 | +€975 | +862.4% |
| Cash at bank and in hand | 54/58 | €4,257 | €52 | -€4,205 | -98.8% |
| Total equity and liabilities | 10/49 | €64,571 | €21,955 | -€42,616 | -66.0% |
| Equity | 10/15 | -€21,380 | -€48,882 | -€27,502 | -128.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,380 | -€51,882 | -€27,502 | -112.8% |
| Amounts payable | 17/49 | €85,951 | €70,837 | -€15,114 | -17.6% |
| Amounts payable after more than one year | 17 | €12,784 | €12,018 | -€766 | -6.0% |
| Financial debts | 170/4 | €12,784 | €12,018 | -€766 | -6.0% |
| Amounts payable within one year | 42/48 | €73,167 | €58,819 | -€14,348 | -19.6% |
| Trade debts | 44 | €59,123 | €58,819 | -€304 | -0.5% |
| Suppliers | 440/4 | €59,123 | €58,819 | -€304 | -0.5% |
| Taxes, remuneration and social security | 45 | €14,044 | - | -€14,044 | |
| Taxes | 450/3 | €14,044 | - | -€14,044 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,203 | €3,286 | +€1,083 | +49.2% |
| Other operating charges | 640/8 | €900 | - | -€900 | |
| Non-recurring operating charges | 66A | €23,000 | - | -€23,000 | |
| Gross operating margin | 9900 | €7,105 | -€24,017 | -€31,122 | |
| Operating profit (loss) | 9901 | -€18,998 | -€27,303 | -€8,305 | -43.7% |
| Financial income | 75/76B | €95 | - | -€95 | |
| Recurring financial income | 75 | €95 | - | -€95 | |
| Financial charges | 65/66B | €5,478 | €199 | -€5,279 | -96.4% |
| Recurring financial charges | 65 | €5,478 | €199 | -€5,279 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,380 | -€27,502 | -€3,122 | -12.8% |
| Profit (loss) for the period | 9904 | -€24,380 | -€27,502 | -€3,122 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,380 | -€27,502 | -€3,122 | -12.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.