3sD: 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.
3sD
Largest movements
- Cash +€87,861
up €87,861 (+431.0%), from €20,387 to €108,248
mainly Other debts (+€117,647) and Net result for the year (+€99,317)
- Receivables within one year +€12,339
up €12,339 (+23.3%), from €52,980 to €65,318
of which Trade receivables: +€10,331
- Other debts +€117,647
up €117,647 (+3075.7%), from €3,825 to €121,472
- Reserves -€18,330
down €18,330 (-13.4%), from €136,620 to €118,290
- Gross operating margin +€12,582
up €12,582 (+11.1%), from €113,170 to €125,751
- Taxes +€4,305
up €4,305 (+19.0%), from €22,688 to €26,992
- Financial charges -€2,191
down €2,191 (-97.5%), from €2,247 to €57
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.
Cash bridge derived
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 | €155,222 | €255,422 | +€100,200 | +64.6% |
| Fixed assets | 21/28 | €3,825 | €3,825 | = | 0.0% |
| Financial fixed assets | 28 | €3,825 | €3,825 | = | 0.0% |
| Current assets | 29/58 | €151,397 | €251,597 | +€100,200 | +66.2% |
| Amounts receivable within one year | 40/41 | €52,980 | €65,318 | +€12,339 | +23.3% |
| Trade receivables | 40 | €52,980 | €63,311 | +€10,331 | +19.5% |
| Other amounts receivable | 41 | - | €2,008 | +€2,008 | |
| Current investments | 50/53 | €78,031 | €78,031 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,387 | €108,248 | +€87,861 | +431.0% |
| Total equity and liabilities | 10/49 | €155,222 | €255,422 | +€100,200 | +64.6% |
| Equity | 10/15 | €139,620 | €121,290 | -€18,330 | -13.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €136,620 | €118,290 | -€18,330 | -13.4% |
| Distributable reserves | 133 | €136,620 | €118,290 | -€18,330 | -13.4% |
| Amounts payable | 17/49 | €15,602 | €134,132 | +€118,530 | +759.7% |
| Amounts payable within one year | 42/48 | €15,602 | €134,132 | +€118,530 | +759.7% |
| Financial debts | 43 | €1,018 | - | -€1,018 | |
| Other loans | 439 | €1,018 | - | -€1,018 | |
| Trade debts | 44 | €64 | €2,036 | +€1,972 | +3074.6% |
| Suppliers | 440/4 | €64 | €2,036 | +€1,972 | +3074.6% |
| Taxes, remuneration and social security | 45 | €10,695 | €10,624 | -€71 | -0.7% |
| Taxes | 450/3 | €10,695 | €10,624 | -€71 | -0.7% |
| Other amounts payable | 47/48 | €3,825 | €121,472 | +€117,647 | +3075.7% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | €113,170 | €125,751 | +€12,582 | +11.1% |
| Operating profit (loss) | 9901 | €113,061 | €125,633 | +€12,573 | +11.1% |
| Financial income | 75/76B | €211 | €733 | +€522 | +247.8% |
| Recurring financial income | 75 | €211 | €733 | +€522 | +247.8% |
| Financial charges | 65/66B | €2,247 | €57 | -€2,191 | -97.5% |
| Recurring financial charges | 65 | €2,247 | €57 | -€2,191 | -97.5% |
| Profit (loss) for the period before taxes | 9903 | €111,024 | €126,310 | +€15,285 | +13.8% |
| Income taxes | 67/77 | €22,688 | €26,992 | +€4,305 | +19.0% |
| Profit (loss) for the period | 9904 | €88,337 | €99,317 | +€10,981 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €88,337 | €99,317 | +€10,981 | +12.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.