3DHO: 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.
3DHO
Largest movements
- Tangible fixed assets -€11,145
down €11,145 (-28.1%), from €39,679 to €28,534
- Receivables within one year +€5,003
up €5,003 (+1408.1%), from €355 to €5,359
of which Trade receivables: +€5,016
- Cash -€1,515
down €1,515 (-5.9%), from €25,547 to €24,033
mainly Net result for the year (-€9,829) and Tax, wage and social debts (-€6,207)
- Trade debts +€8,996
up €8,996 (+280.2%), from €3,210 to €12,206
- Profit (loss) carried forward -€7,969
down €7,969 (-26.7%), from -€29,834 to -€37,802
- Tax, wage and social debts -€6,207
down €6,207 (-65.5%), from €9,481 to €3,273
of which Taxes: -€4,707
- Reserves -€1,860
down €1,860 (-63.6%), from €2,927 to €1,067
of which Non-distributable reserves: -€1,860
- Gross operating margin +€15,628
up €15,628, from -€13,055 to €2,573
- Other operating charges -€2,925
down €2,925 (-83.0%), from €3,526 to €601
- Depreciation -€1,207
down €1,207 (-9.5%), from €12,683 to €11,476
- Financial income +€345
up €345 (+198.6%), from €174 to €519
- Financial charges -€196
down €196 (-35.5%), from €551 to €355
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 | €66,727 | €59,130 | -€7,597 | -11.4% |
| Fixed assets | 21/28 | €39,751 | €28,534 | -€11,217 | -28.2% |
| Intangible fixed assets | 21 | €72 | - | -€72 | |
| Tangible fixed assets | 22/27 | €39,679 | €28,534 | -€11,145 | -28.1% |
| Furniture and vehicles | 24 | €39,679 | €28,534 | -€11,145 | -28.1% |
| Current assets | 29/58 | €26,976 | €30,596 | +€3,620 | +13.4% |
| Amounts receivable within one year | 40/41 | €355 | €5,359 | +€5,003 | +1408.1% |
| Trade receivables | 40 | €343 | €5,359 | +€5,016 | +1463.6% |
| Other amounts receivable | 41 | €13 | - | -€13 | |
| Cash at bank and in hand | 54/58 | €25,547 | €24,033 | -€1,515 | -5.9% |
| Deferred charges and accrued income | 490/1 | €1,074 | €1,205 | +€132 | +12.3% |
| Total equity and liabilities | 10/49 | €66,727 | €59,130 | -€7,597 | -11.4% |
| Equity | 10/15 | -€8,307 | -€18,136 | -€9,829 | -118.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,927 | €1,067 | -€1,860 | -63.6% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,067 | €1,067 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,834 | -€37,802 | -€7,969 | -26.7% |
| Amounts payable | 17/49 | €75,035 | €77,266 | +€2,232 | +3.0% |
| Amounts payable within one year | 42/48 | €75,035 | €77,266 | +€2,232 | +3.0% |
| Trade debts | 44 | €3,210 | €12,206 | +€8,996 | +280.2% |
| Suppliers | 440/4 | €3,210 | €12,206 | +€8,996 | +280.2% |
| Taxes, remuneration and social security | 45 | €9,481 | €3,273 | -€6,207 | -65.5% |
| Taxes | 450/3 | €6,281 | €1,573 | -€4,707 | -75.0% |
| Remuneration and social security | 454/9 | €3,200 | €1,700 | -€1,500 | -46.9% |
| Other amounts payable | 47/48 | €62,344 | €61,786 | -€557 | -0.9% |
| Non-recurring operating income | 76A | €14,300 | - | -€14,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,683 | €11,476 | -€1,207 | -9.5% |
| Other operating charges | 640/8 | €3,526 | €601 | -€2,925 | -83.0% |
| Non-recurring operating charges | 66A | - | €312 | +€312 | |
| Gross operating margin | 9900 | -€13,055 | €2,573 | +€15,628 | |
| Operating profit (loss) | 9901 | -€29,264 | -€9,816 | +€19,448 | +66.5% |
| Financial income | 75/76B | €174 | €519 | +€345 | +198.6% |
| Recurring financial income | 75 | €174 | €519 | +€345 | +198.6% |
| Financial charges | 65/66B | €551 | €355 | -€196 | -35.5% |
| Recurring financial charges | 65 | €551 | €355 | -€196 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | -€29,641 | -€9,652 | +€19,989 | +67.4% |
| Income taxes | 67/77 | €193 | €177 | -€16 | -8.3% |
| Profit (loss) for the period | 9904 | -€29,834 | -€9,829 | +€20,005 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,834 | -€9,829 | +€20,005 | +67.1% |
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 1 October 2026 via checked.be.