3DQ: 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.
3DQ
Largest movements
- Receivables within one year -€12,419
down €12,419 (-41.2%), from €30,141 to €17,722
of which Trade receivables: -€12,395
- Cash +€7,261
up €7,261 (+68.3%), from €10,630 to €17,891
mainly Receivables within one year (+€12,419) and Net result for the year (+€7,153)
- Tangible fixed assets +€5,607
up €5,607 (+82.9%), from €6,765 to €12,372
of which Furniture and vehicles: +€5,381
- Stocks and contracts +€3,000
new in 2025: €3,000
- Deferred charges and accrued income -€1,963
down €1,963 (-48.0%), from €4,085 to €2,122
- Tax, wage and social debts -€8,412
down €8,412 (-42.3%), from €19,886 to €11,474
of which Taxes: -€5,912
- Reserves +€7,153
new in 2025: €7,153
- Trade debts +€2,700
up €2,700 (+348.6%), from €775 to €3,475
- Gross operating margin -€21,182
down €21,182 (-59.2%), from €35,801 to €14,619
- Taxes -€3,085
down €3,085 (-46.2%), from €6,676 to €3,591
- Depreciation +€1,462
up €1,462 (+249.1%), from €587 to €2,050
- Other operating charges +€792
up €792 (+512.2%), from €155 to €946
- Financial charges -€408
down €408 (-31.4%), from €1,300 to €892
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 | €51,621 | €53,107 | +€1,486 | +2.9% |
| Fixed assets | 21/28 | €6,765 | €12,372 | +€5,607 | +82.9% |
| Tangible fixed assets | 22/27 | €6,765 | €12,372 | +€5,607 | +82.9% |
| Plant, machinery and equipment | 23 | €1,595 | €1,821 | +€226 | +14.2% |
| Furniture and vehicles | 24 | €5,170 | €10,551 | +€5,381 | +104.1% |
| Current assets | 29/58 | €44,855 | €40,735 | -€4,120 | -9.2% |
| Stocks and contracts in progress | 3 | - | €3,000 | +€3,000 | |
| Stocks | 30/36 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €30,141 | €17,722 | -€12,419 | -41.2% |
| Trade receivables | 40 | €30,117 | €17,722 | -€12,395 | -41.2% |
| Other amounts receivable | 41 | €24 | - | -€24 | |
| Cash at bank and in hand | 54/58 | €10,630 | €17,891 | +€7,261 | +68.3% |
| Deferred charges and accrued income | 490/1 | €4,085 | €2,122 | -€1,963 | -48.0% |
| Total equity and liabilities | 10/49 | €51,621 | €53,107 | +€1,486 | +2.9% |
| Equity | 10/15 | €25,875 | €33,028 | +€7,153 | +27.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | - | €7,153 | +€7,153 | |
| Distributable reserves | 133 | - | €7,153 | +€7,153 | |
| Profit (loss) carried forward | 14 | €25,375 | €25,375 | = | 0.0% |
| Amounts payable | 17/49 | €25,746 | €20,080 | -€5,667 | -22.0% |
| Amounts payable within one year | 42/48 | €25,746 | €20,080 | -€5,667 | -22.0% |
| Trade debts | 44 | €775 | €3,475 | +€2,700 | +348.6% |
| Suppliers | 440/4 | €775 | €3,475 | +€2,700 | +348.6% |
| Taxes, remuneration and social security | 45 | €19,886 | €11,474 | -€8,412 | -42.3% |
| Taxes | 450/3 | €17,386 | €11,474 | -€5,912 | -34.0% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €5,085 | €5,130 | +€45 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €587 | €2,050 | +€1,462 | +249.1% |
| Other operating charges | 640/8 | €155 | €946 | +€792 | +512.2% |
| Gross operating margin | 9900 | €35,801 | €14,619 | -€21,182 | -59.2% |
| Operating profit (loss) | 9901 | €35,059 | €11,623 | -€23,436 | -66.8% |
| Financial income | 75/76B | €0 | €13 | +€13 | +14244.4% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +14244.4% |
| Financial charges | 65/66B | €1,300 | €892 | -€408 | -31.4% |
| Recurring financial charges | 65 | €1,300 | €892 | -€408 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €33,759 | €10,744 | -€23,015 | -68.2% |
| Income taxes | 67/77 | €6,676 | €3,591 | -€3,085 | -46.2% |
| Profit (loss) for the period | 9904 | €27,083 | €7,153 | -€19,930 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,083 | €7,153 | -€19,930 | -73.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.