3DPIONEER: 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.
3DPIONEER
Largest movements
- Cash -€13,941
down €13,941 (-59.4%), from €23,459 to €9,518
mainly Debts after one year (-€22,498) and Investment in fixed assets (net) (-€20,433)
- Tangible fixed assets +€13,798
up €13,798 (+275%), from €5,013 to €18,811
of which Furniture and vehicles: +€15,856
- Debts after one year -€22,498
down €22,498 (-16.5%), from €136,509 to €114,011
- Profit (loss) carried forward +€14,183
up €14,183 (+93.1%), from -€15,237 to -€1,055
- Tax, wage and social debts +€8,557
up €8,557 (+164%), from €5,206 to €13,763
- Taxes +€7,326
up €7,326 (+2,100%), from €349 to €7,675
- Depreciation +€3,489
up €3,489 (+111%), from €3,146 to €6,635
- Gross operating margin +€1,931
up €1,931 (+5.5%), from €34,888 to €36,819
- Financial charges +€1,242
up €1,242 (+22.7%), from €5,484 to €6,726
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 | €238,361 | €239,227 | +€865 | +0.4% |
| Fixed assets | 21/28 | €191,694 | €205,492 | +€13,798 | +7.2% |
| Tangible fixed assets | 22/27 | €5,013 | €18,811 | +€13,798 | +275% |
| Land and buildings | 22 | €4,018 | €2,228 | -€1,790 | -44.5% |
| Plant, machinery and equipment | 23 | €446 | €177 | -€269 | -60.3% |
| Furniture and vehicles | 24 | €549 | €16,406 | +€15,856 | +2,887% |
| Financial fixed assets | 28 | €186,682 | €186,682 | = | 0.0% |
| Current assets | 29/58 | €46,667 | €33,734 | -€12,933 | -27.7% |
| Amounts receivable within one year | 40/41 | €11,049 | €12,259 | +€1,210 | +11.0% |
| Trade receivables | 40 | €10,890 | €12,100 | +€1,210 | +11.1% |
| Other amounts receivable | 41 | €159 | €159 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €23,459 | €9,518 | -€13,941 | -59.4% |
| Deferred charges and accrued income | 490/1 | €12,159 | €11,957 | -€202 | -1.7% |
| Total equity and liabilities | 10/49 | €238,361 | €239,227 | +€865 | +0.4% |
| Equity | 10/15 | €70,139 | €84,322 | +€14,183 | +20.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €71,116 | €71,116 | = | 0.0% |
| Distributable reserves | 133 | €71,116 | €71,116 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,237 | -€1,055 | +€14,183 | +93.1% |
| Amounts payable | 17/49 | €168,222 | €154,905 | -€13,317 | -7.9% |
| Amounts payable after more than one year | 17 | €136,509 | €114,011 | -€22,498 | -16.5% |
| Financial debts | 170/4 | €136,509 | €114,011 | -€22,498 | -16.5% |
| Amounts payable within one year | 42/48 | €31,713 | €40,407 | +€8,693 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €21,710 | €22,498 | +€788 | +3.6% |
| Trade debts | 44 | €1,242 | €535 | -€707 | -57.0% |
| Suppliers | 440/4 | €1,242 | €535 | -€707 | -57.0% |
| Taxes, remuneration and social security | 45 | €5,206 | €13,763 | +€8,557 | +164% |
| Taxes | 450/3 | €5,206 | €13,763 | +€8,557 | +164% |
| Other amounts payable | 47/48 | €3,555 | €3,612 | +€56 | +1.6% |
| Accrued charges and deferred income | 492/3 | - | €487 | +€487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,146 | €6,635 | +€3,489 | +111% |
| Other operating charges | 640/8 | €1,831 | €1,601 | -€230 | -12.6% |
| Gross operating margin | 9900 | €34,888 | €36,819 | +€1,931 | +5.5% |
| Operating profit (loss) | 9901 | €29,911 | €28,583 | -€1,327 | -4.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €5,484 | €6,726 | +€1,242 | +22.7% |
| Recurring financial charges | 65 | €5,484 | €6,726 | +€1,242 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €24,427 | €21,858 | -€2,569 | -10.5% |
| Income taxes | 67/77 | €349 | €7,675 | +€7,326 | +2,100% |
| Profit (loss) for the period | 9904 | €24,078 | €14,183 | -€9,896 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,078 | €14,183 | -€9,896 | -41.1% |
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 27 October 2026 via checked.be.