3DVK: 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.
3DVK
Largest movements
- Tangible fixed assets -€564
down €564 (-22.8%), from €2,473 to €1,909
- Receivables within one year -€527
down €527 (-58.1%), from €908 to €380
of which Trade receivables: -€544
- Deferred charges and accrued income -€91
no longer reported in 2024 (was €91)
- Current portion of long-term debt -€2,000
no longer reported in 2024 (was €2,000)
- Profit (loss) carried forward +€687
up €687 (+2.5%), from -€27,655 to -€26,968
- Other debts +€541
up €541 (+6.5%), from €8,266 to €8,808
- Trade debts -€494
down €494 (-21.5%), from €2,302 to €1,808
- Short-term financial debts +€120
up €120 (+4.1%), from €2,892 to €3,012
- Gross operating margin +€7,283
up €7,283, from -€5,076 to €2,207
- Financial charges -€1,829
down €1,829 (-65.7%), from €2,786 to €956
- Other operating charges -€584
no longer reported in 2024 (was €584)
- Depreciation +€149
up €149 (+35.8%), from €415 to €564
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,487 | €2,289 | -€1,198 | -34.4% |
| Fixed assets | 21/28 | €2,473 | €1,909 | -€564 | -22.8% |
| Tangible fixed assets | 22/27 | €2,473 | €1,909 | -€564 | -22.8% |
| Plant, machinery and equipment | 23 | €2,473 | €1,909 | -€564 | -22.8% |
| Current assets | 29/58 | €1,014 | €380 | -€634 | -62.5% |
| Amounts receivable within one year | 40/41 | €908 | €380 | -€527 | -58.1% |
| Trade receivables | 40 | €544 | - | -€544 | |
| Other amounts receivable | 41 | €364 | €380 | +€16 | +4.5% |
| Cash at bank and in hand | 54/58 | €15 | - | -€15 | |
| Deferred charges and accrued income | 490/1 | €91 | - | -€91 | |
| Total equity and liabilities | 10/49 | €3,487 | €2,289 | -€1,198 | -34.4% |
| Equity | 10/15 | -€12,025 | -€11,338 | +€687 | +5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,230 | €3,230 | = | 0.0% |
| Distributable reserves | 133 | €3,230 | €3,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,655 | -€26,968 | +€687 | +2.5% |
| Amounts payable | 17/49 | €15,513 | €13,628 | -€1,885 | -12.2% |
| Amounts payable within one year | 42/48 | €15,513 | €13,628 | -€1,885 | -12.2% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | - | -€2,000 | |
| Financial debts | 43 | €2,892 | €3,012 | +€120 | +4.1% |
| Credit institutions | 430/8 | €2,892 | €3,012 | +€120 | +4.1% |
| Trade debts | 44 | €2,302 | €1,808 | -€494 | -21.5% |
| Suppliers | 440/4 | €2,302 | €1,808 | -€494 | -21.5% |
| Taxes, remuneration and social security | 45 | €52 | - | -€52 | |
| Taxes | 450/3 | €52 | - | -€52 | |
| Other amounts payable | 47/48 | €8,266 | €8,808 | +€541 | +6.5% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €415 | €564 | +€149 | +35.8% |
| Other operating charges | 640/8 | €584 | - | -€584 | |
| Gross operating margin | 9900 | -€5,076 | €2,207 | +€7,283 | |
| Operating profit (loss) | 9901 | -€6,076 | €1,643 | +€7,719 | |
| Financial income | 75/76B | €44 | €0 | -€44 | -100.0% |
| Recurring financial income | 75 | €44 | €0 | -€44 | -100.0% |
| Financial charges | 65/66B | €2,786 | €956 | -€1,829 | -65.7% |
| Recurring financial charges | 65 | €2,786 | €956 | -€1,829 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,817 | €687 | +€9,504 | |
| Profit (loss) for the period | 9904 | -€8,817 | €687 | +€9,504 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,817 | €687 | +€9,504 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.