3DH: 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.
3DH
Largest movements
- Cash +€37,558
up €37,558 (+55.0%), from €68,273 to €105,831
mainly Net result for the year (+€102,309) and Receivables within one year (+€14,972)
- Receivables within one year -€14,972
down €14,972 (-34.2%), from €43,797 to €28,825
of which Trade receivables: -€15,016
- Reserves +€22,309
up €22,309 (+20.6%), from €108,103 to €130,412
- Gross operating margin -€6,783
down €6,783 (-4.8%), from €141,142 to €134,359
- Taxes -€1,472
down €1,472 (-4.7%), from €31,229 to €29,757
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 | €126,783 | €146,958 | +€20,175 | +15.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €126,783 | €146,958 | +€20,175 | +15.9% |
| Amounts receivable after more than one year | 29 | €5,856 | €4,507 | -€1,349 | -23.0% |
| Other amounts receivable | 291 | €5,856 | €4,507 | -€1,349 | -23.0% |
| Amounts receivable within one year | 40/41 | €43,797 | €28,825 | -€14,972 | -34.2% |
| Trade receivables | 40 | €39,221 | €24,205 | -€15,016 | -38.3% |
| Other amounts receivable | 41 | €4,576 | €4,620 | +€44 | +1.0% |
| Cash at bank and in hand | 54/58 | €68,273 | €105,831 | +€37,558 | +55.0% |
| Deferred charges and accrued income | 490/1 | €8,857 | €7,795 | -€1,061 | -12.0% |
| Total equity and liabilities | 10/49 | €126,783 | €146,958 | +€20,175 | +15.9% |
| Equity | 10/15 | €111,103 | €133,412 | +€22,309 | +20.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €108,103 | €130,412 | +€22,309 | +20.6% |
| Distributable reserves | 133 | €108,103 | €130,412 | +€22,309 | +20.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,680 | €13,547 | -€2,133 | -13.6% |
| Amounts payable within one year | 42/48 | €15,680 | €13,547 | -€2,133 | -13.6% |
| Trade debts | 44 | €3,589 | €3,296 | -€293 | -8.2% |
| Suppliers | 440/4 | €3,589 | €3,296 | -€293 | -8.2% |
| Taxes, remuneration and social security | 45 | €10,620 | €10,070 | -€550 | -5.2% |
| Taxes | 450/3 | €10,620 | €10,052 | -€568 | -5.3% |
| Remuneration and social security | 454/9 | - | €18 | +€18 | |
| Other amounts payable | 47/48 | €1,471 | €181 | -€1,290 | -87.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €21,918 | €0 | -€21,918 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €825 | €796 | -€29 | -3.5% |
| Gross operating margin | 9900 | €141,142 | €134,359 | -€6,783 | -4.8% |
| Operating profit (loss) | 9901 | €140,317 | €133,562 | -€6,754 | -4.8% |
| Financial income | 75/76B | €1,631 | €225 | -€1,405 | -86.2% |
| Recurring financial income | 75 | €1,631 | €225 | -€1,405 | -86.2% |
| Financial charges | 65/66B | €2,615 | €1,722 | -€893 | -34.2% |
| Recurring financial charges | 65 | €2,615 | €1,722 | -€893 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €139,332 | €132,066 | -€7,266 | -5.2% |
| Income taxes | 67/77 | €31,229 | €29,757 | -€1,472 | -4.7% |
| Profit (loss) for the period | 9904 | €108,103 | €102,309 | -€5,794 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €108,103 | €102,309 | -€5,794 | -5.4% |
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 30 September 2026 via checked.be.