3DID: 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.
3DID
Largest movements
- Receivables within one year -€13,344
down €13,344 (-66.9%), from €19,933 to €6,589
of which Trade receivables: -€9,903
- Tangible fixed assets -€8,800
down €8,800 (-44.4%), from €19,800 to €11,000
of which Land and buildings: -€5,500
- Cash -€3,536
down €3,536 (-9.5%), from €37,025 to €33,489
mainly Trade debts (-€14,223) and Contributions, distributions and other (-€10,000)
- Trade debts -€14,223
down €14,223 (-98.1%), from €14,503 to €280
- Debts after one year -€7,520
down €7,520 (-41.4%), from €18,181 to €10,661
- Profit (loss) carried forward -€4,373
down €4,373 (-16.8%), from €25,962 to €21,589
- Gross operating margin +€24,140
up €24,140 (+909%), from €2,656 to €26,796
- Financial charges +€9,521
up €9,521 (+586%), from €1,624 to €11,145
of which Non-recurring financial charges: +€9,851
- Other operating charges +€310
up €310 (+22.1%), from €1,403 to €1,713
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 | €76,908 | €51,227 | -€25,680 | -33.4% |
| Fixed assets | 21/28 | €19,949 | €11,149 | -€8,800 | -44.1% |
| Tangible fixed assets | 22/27 | €19,800 | €11,000 | -€8,800 | -44.4% |
| Land and buildings | 22 | €16,500 | €11,000 | -€5,500 | -33.3% |
| Furniture and vehicles | 24 | €3,300 | - | -€3,300 | |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €56,958 | €40,078 | -€16,880 | -29.6% |
| Amounts receivable within one year | 40/41 | €19,933 | €6,589 | -€13,344 | -66.9% |
| Trade receivables | 40 | €9,903 | - | -€9,903 | |
| Other amounts receivable | 41 | €10,030 | €6,589 | -€3,441 | -34.3% |
| Cash at bank and in hand | 54/58 | €37,025 | €33,489 | -€3,536 | -9.5% |
| Total equity and liabilities | 10/49 | €76,908 | €51,227 | -€25,680 | -33.4% |
| Equity | 10/15 | €34,018 | €29,645 | -€4,373 | -12.9% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,962 | €21,589 | -€4,373 | -16.8% |
| Amounts payable | 17/49 | €42,889 | €21,582 | -€21,307 | -49.7% |
| Amounts payable after more than one year | 17 | €18,181 | €10,661 | -€7,520 | -41.4% |
| Financial debts | 170/4 | €18,181 | €10,661 | -€7,520 | -41.4% |
| Amounts payable within one year | 42/48 | €24,708 | €10,921 | -€13,787 | -55.8% |
| Current portion of amounts payable after more than one year | 42 | €7,135 | €7,520 | +€385 | +5.4% |
| Trade debts | 44 | €14,503 | €280 | -€14,223 | -98.1% |
| Suppliers | 440/4 | €14,503 | €280 | -€14,223 | -98.1% |
| Taxes, remuneration and social security | 45 | €3,069 | €3,120 | +€51 | +1.7% |
| Taxes | 450/3 | €3,069 | €3,120 | +€51 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,800 | €8,800 | = | 0.0% |
| Other operating charges | 640/8 | €1,403 | €1,713 | +€310 | +22.1% |
| Gross operating margin | 9900 | €2,656 | €26,796 | +€24,140 | +909% |
| Operating profit (loss) | 9901 | -€7,548 | €16,283 | +€23,830 | |
| Financial income | 75/76B | €319 | €489 | +€170 | +53.3% |
| Recurring financial income | 75 | €319 | €489 | +€170 | +53.3% |
| Financial charges | 65/66B | €1,624 | €11,145 | +€9,521 | +586% |
| Recurring financial charges | 65 | €1,624 | €1,294 | -€330 | -20.3% |
| Non-recurring financial charges | 66B | - | €9,851 | +€9,851 | |
| Profit (loss) for the period before taxes | 9903 | -€8,852 | €5,627 | +€14,479 | |
| Profit (loss) for the period | 9904 | -€8,852 | €5,627 | +€14,479 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,852 | €5,627 | +€14,479 |
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 20 October 2026 via checked.be.