3SDL: 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.
3SDL
Largest movements
- Receivables within one year -€15,182
down €15,182 (-62.3%), from €24,375 to €9,193
of which Trade receivables: -€19,375
- Cash +€15,147
up €15,147 (+178.2%), from €8,500 to €23,647
mainly Receivables within one year (+€15,182) and Net result for the year (+€4,644)
- Tangible fixed assets -€2,238
down €2,238 (-25.1%), from €8,913 to €6,676
of which Other tangible fixed assets: -€1,500
- Tax, wage and social debts -€4,876
down €4,876 (-44.4%), from €10,974 to €6,098
of which Taxes: -€3,374
- Reserves +€4,644
up €4,644 (+17.9%), from €25,966 to €30,611
- Trade debts -€2,027
down €2,027 (-57.1%), from €3,548 to €1,520
- Gross operating margin -€22,194
down €22,194 (-62.5%), from €35,528 to €13,334
- Taxes -€5,654
down €5,654 (-77.8%), from €7,265 to €1,611
- Financial charges +€3,409
up €3,409 (+314.8%), from €1,083 to €4,492
- Depreciation +€1,438
up €1,438 (+179.8%), from €800 to €2,238
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 | €42,488 | €40,229 | -€2,258 | -5.3% |
| Fixed assets | 21/28 | €8,913 | €6,676 | -€2,238 | -25.1% |
| Tangible fixed assets | 22/27 | €8,913 | €6,676 | -€2,238 | -25.1% |
| Furniture and vehicles | 24 | €1,643 | €905 | -€738 | -44.9% |
| Other tangible fixed assets | 26 | €7,271 | €5,771 | -€1,500 | -20.6% |
| Current assets | 29/58 | €33,575 | €33,554 | -€21 | -0.1% |
| Amounts receivable within one year | 40/41 | €24,375 | €9,193 | -€15,182 | -62.3% |
| Trade receivables | 40 | €24,375 | €5,000 | -€19,375 | -79.5% |
| Other amounts receivable | 41 | - | €4,193 | +€4,193 | |
| Cash at bank and in hand | 54/58 | €8,500 | €23,647 | +€15,147 | +178.2% |
| Deferred charges and accrued income | 490/1 | €699 | €713 | +€14 | +2.0% |
| Total equity and liabilities | 10/49 | €42,488 | €40,229 | -€2,258 | -5.3% |
| Equity | 10/15 | €27,966 | €32,611 | +€4,644 | +16.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,966 | €30,611 | +€4,644 | +17.9% |
| Distributable reserves | 133 | €25,966 | €30,611 | +€4,644 | +17.9% |
| Amounts payable | 17/49 | €14,522 | €7,619 | -€6,903 | -47.5% |
| Amounts payable within one year | 42/48 | €14,522 | €7,619 | -€6,903 | -47.5% |
| Trade debts | 44 | €3,548 | €1,520 | -€2,027 | -57.1% |
| Suppliers | 440/4 | €3,548 | €1,520 | -€2,027 | -57.1% |
| Taxes, remuneration and social security | 45 | €10,974 | €6,098 | -€4,876 | -44.4% |
| Taxes | 450/3 | €9,472 | €6,098 | -€3,374 | -35.6% |
| Remuneration and social security | 454/9 | €1,502 | - | -€1,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €2,238 | +€1,438 | +179.8% |
| Other operating charges | 640/8 | €414 | €476 | +€62 | +15.0% |
| Gross operating margin | 9900 | €35,528 | €13,334 | -€22,194 | -62.5% |
| Operating profit (loss) | 9901 | €34,314 | €10,620 | -€23,694 | -69.1% |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €1,083 | €4,492 | +€3,409 | +314.8% |
| Recurring financial charges | 65 | €1,083 | €4,492 | +€3,409 | +314.8% |
| Profit (loss) for the period before taxes | 9903 | €33,231 | €6,255 | -€26,976 | -81.2% |
| Income taxes | 67/77 | €7,265 | €1,611 | -€5,654 | -77.8% |
| Profit (loss) for the period | 9904 | €25,966 | €4,644 | -€21,322 | -82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,966 | €4,644 | -€21,322 | -82.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.