3DRS: 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.
3DRS
Largest movements
- Tangible fixed assets -€69,800
down €69,800 (-5.9%), from €1.2m to €1.1m
of which Land and buildings: -€64,973
- Debts after one year -€58,440
down €58,440 (-6.0%), from €978,896 to €920,455
- Profit (loss) carried forward -€16,165
down €16,165 (-10.4%), from -€155,742 to -€171,906
- Gross operating margin -€8,525
down €8,525 (-10.3%), from €82,555 to €74,029
- Other operating charges -€2,807
down €2,807 (-42.5%), from €6,605 to €3,797
- Financial charges -€844
down €844 (-4.8%), from €17,440 to €16,597
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 | €1,195,785 | €1,117,515 | -€78,271 | -6.5% |
| Fixed assets | 21/28 | €1,178,848 | €1,109,048 | -€69,800 | -5.9% |
| Tangible fixed assets | 22/27 | €1,178,598 | €1,108,798 | -€69,800 | -5.9% |
| Land and buildings | 22 | €1,163,878 | €1,098,905 | -€64,973 | -5.6% |
| Plant, machinery and equipment | 23 | €8,875 | €6,399 | -€2,477 | -27.9% |
| Furniture and vehicles | 24 | €5,844 | €3,493 | -€2,351 | -40.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €16,938 | €8,467 | -€8,471 | -50.0% |
| Amounts receivable within one year | 40/41 | €6,276 | €3,786 | -€2,490 | -39.7% |
| Trade receivables | 40 | €6,276 | €3,786 | -€2,490 | -39.7% |
| Cash at bank and in hand | 54/58 | €7,571 | €2,594 | -€4,977 | -65.7% |
| Deferred charges and accrued income | 490/1 | €3,090 | €2,087 | -€1,003 | -32.5% |
| Total equity and liabilities | 10/49 | €1,195,785 | €1,117,515 | -€78,271 | -6.5% |
| Equity | 10/15 | -€130,742 | -€146,906 | -€16,165 | -12.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,742 | -€171,906 | -€16,165 | -10.4% |
| Amounts payable | 17/49 | €1,326,527 | €1,264,421 | -€62,106 | -4.7% |
| Amounts payable after more than one year | 17 | €978,896 | €920,455 | -€58,440 | -6.0% |
| Financial debts | 170/4 | €978,896 | €920,455 | -€58,440 | -6.0% |
| Amounts payable within one year | 42/48 | €347,631 | €342,640 | -€4,992 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €57,752 | €58,440 | +€688 | +1.2% |
| Trade debts | 44 | €4,306 | €91 | -€4,215 | -97.9% |
| Suppliers | 440/4 | €4,306 | €91 | -€4,215 | -97.9% |
| Other amounts payable | 47/48 | €285,574 | €284,108 | -€1,465 | -0.5% |
| Accrued charges and deferred income | 492/3 | - | €1,326 | +€1,326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,707 | €69,800 | +€93 | +0.1% |
| Other operating charges | 640/8 | €6,605 | €3,797 | -€2,807 | -42.5% |
| Gross operating margin | 9900 | €82,555 | €74,029 | -€8,525 | -10.3% |
| Operating profit (loss) | 9901 | €6,243 | €432 | -€5,811 | -93.1% |
| Financial charges | 65/66B | €17,440 | €16,597 | -€844 | -4.8% |
| Recurring financial charges | 65 | €17,440 | €16,597 | -€844 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,197 | -€16,165 | -€4,967 | -44.4% |
| Profit (loss) for the period | 9904 | -€11,197 | -€16,165 | -€4,967 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,197 | -€16,165 | -€4,967 | -44.4% |
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 9 October 2026 via checked.be.