3LD: 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.
3LD
Largest movements
- Receivables within one year -€928,943
down €928,943 (-93.0%), from €998,943 to €70,000
of which Other amounts receivable: -€998,943
- Other debts -€981,809
down €981,809 (-83.8%), from €1.2m to €189,246
- Profit (loss) carried forward +€68,989
up €68,989 (+12.5%), from -€553,494 to -€484,505
- Gross operating margin +€79,041
up €79,041, from -€10,151 to €68,889
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 | €1,626,456 | €713,635 | -€912,821 | -56.1% |
| Fixed assets | 21/28 | €605,824 | €605,824 | = | 0.0% |
| Financial fixed assets | 28 | €605,824 | €605,824 | = | 0.0% |
| Current assets | 29/58 | €1,020,632 | €107,811 | -€912,821 | -89.4% |
| Amounts receivable within one year | 40/41 | €998,943 | €70,000 | -€928,943 | -93.0% |
| Trade receivables | 40 | - | €70,000 | +€70,000 | |
| Other amounts receivable | 41 | €998,943 | - | -€998,943 | |
| Cash at bank and in hand | 54/58 | €13,025 | €29,147 | +€16,122 | +124% |
| Deferred charges and accrued income | 490/1 | €8,664 | €8,664 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,626,456 | €713,635 | -€912,821 | -56.1% |
| Equity | 10/15 | €453,106 | €522,095 | +€68,989 | +15.2% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €6,600 | €6,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,600 | €6,600 | = | 0.0% |
| Legal reserve | 130 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€553,494 | -€484,505 | +€68,989 | +12.5% |
| Amounts payable | 17/49 | €1,173,350 | €191,541 | -€981,809 | -83.7% |
| Amounts payable within one year | 42/48 | €1,171,055 | €189,246 | -€981,809 | -83.8% |
| Other amounts payable | 47/48 | €1,171,055 | €189,246 | -€981,809 | -83.8% |
| Accrued charges and deferred income | 492/3 | €2,295 | €2,295 | = | 0.0% |
| Other operating charges | 640/8 | €361 | - | -€361 | |
| Gross operating margin | 9900 | -€10,151 | €68,889 | +€79,041 | |
| Operating profit (loss) | 9901 | -€10,512 | €68,889 | +€79,401 | |
| Financial income | 75/76B | €389 | €99 | -€289 | -74.4% |
| Recurring financial income | 75 | €389 | €99 | -€289 | -74.4% |
| Financial charges | 65/66B | €121 | - | -€121 | |
| Recurring financial charges | 65 | €121 | - | -€121 | |
| Profit (loss) for the period before taxes | 9903 | -€10,244 | €68,989 | +€79,233 | |
| Profit (loss) for the period | 9904 | -€10,244 | €68,989 | +€79,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,244 | €68,989 | +€79,233 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.