3DNA: 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.
3DNA
Largest movements
- Receivables within one year -€17,182
down €17,182 (-88.3%), from €19,450 to €2,268
- Cash +€4,004
up €4,004 (+11.0%), from €36,394 to €40,398
mainly Receivables within one year (+€17,182) and Depreciation (+€989)
- Reserves -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Tax, wage and social debts -€3,436
down €3,436 (-92.5%), from €3,715 to €279
- Trade debts +€665
up €665 (+63.6%), from €1,045 to €1,709
- Turnover -€31,450
down €31,450 (-64.9%), from €48,450 to €17,000
- Gross operating margin -€16,239
down €16,239, from €7,774 to -€8,465
- Purchases and services -€15,211
down €15,211 (-37.4%), from €40,676 to €25,465
- Depreciation -€2,400
down €2,400 (-70.8%), from €3,388 to €989
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 | €56,439 | €43,677 | -€12,763 | -22.6% |
| Fixed assets | 21/28 | €595 | €1,010 | +€415 | +69.8% |
| Tangible fixed assets | 22/27 | €595 | €1,010 | +€415 | +69.8% |
| Plant, machinery and equipment | 23 | €102 | €1,010 | +€909 | +893% |
| Furniture and vehicles | 24 | €493 | €0 | -€493 | -100% |
| Current assets | 29/58 | €55,844 | €42,666 | -€13,178 | -23.6% |
| Amounts receivable within one year | 40/41 | €19,450 | €2,268 | -€17,182 | -88.3% |
| Trade receivables | 40 | €19,450 | €2,268 | -€17,182 | -88.3% |
| Cash at bank and in hand | 54/58 | €36,394 | €40,398 | +€4,004 | +11.0% |
| Total equity and liabilities | 10/49 | €56,439 | €43,677 | -€12,763 | -22.6% |
| Equity | 10/15 | €42,933 | €32,942 | -€9,991 | -23.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Distributable reserves | 133 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Profit (loss) carried forward | 14 | €933 | €942 | +€9 | +0.9% |
| Amounts payable | 17/49 | €13,506 | €10,735 | -€2,771 | -20.5% |
| Amounts payable within one year | 42/48 | €13,506 | €10,735 | -€2,771 | -20.5% |
| Trade debts | 44 | €1,045 | €1,709 | +€665 | +63.6% |
| Suppliers | 440/4 | €1,045 | €1,709 | +€665 | +63.6% |
| Taxes, remuneration and social security | 45 | €3,715 | €279 | -€3,436 | -92.5% |
| Taxes | 450/3 | €3,715 | €279 | -€3,436 | -92.5% |
| Other amounts payable | 47/48 | €8,746 | €8,746 | = | 0.0% |
| Turnover | 70 | €48,450 | €17,000 | -€31,450 | -64.9% |
| Non-recurring operating income | 76A | €535 | - | -€535 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,676 | €25,465 | -€15,211 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,388 | €989 | -€2,400 | -70.8% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €7,774 | -€8,465 | -€16,239 | |
| Operating profit (loss) | 9901 | €3,934 | -€9,919 | -€13,854 | |
| Financial charges | 65/66B | €72 | €72 | +€0 | +0.1% |
| Recurring financial charges | 65 | €72 | €72 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €3,862 | -€9,991 | -€13,854 | |
| Profit (loss) for the period | 9904 | €3,862 | -€9,991 | -€13,854 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,862 | -€9,991 | -€13,854 |
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 24 October 2026 via checked.be.