A3D CONSTRUCT: what changed
A3D CONSTRUCT
Largest movements
- Cash +€1,241
up €1,241 (+36.5%), from €3,404 to €4,644
mainly Net result for the year (+€2,506) and Depreciation (+€2,473)
- Receivables within one year -€538
down €538 (-7.4%), from €7,226 to €6,687
of which Trade receivables: -€2,053
- Tangible fixed assets +€527
up €527 (+7.6%), from €6,911 to €7,438
- Deferred charges and accrued income -€342
no longer reported in 2024 (was €342)
- Profit (loss) carried forward +€2,506
up €2,506 (+30.0%), from €8,353 to €10,859
- Tax, wage and social debts -€1,266
down €1,266 (-39.1%), from €3,234 to €1,968
of which Taxes: -€1,266
- Trade debts -€352
down €352 (-44.3%), from €794 to €442
- Gross operating margin +€1,434
up €1,434 (+30.3%), from €4,739 to €6,173
- Taxes +€250
up €250 (+54.6%), from €459 to €709
- Depreciation +€169
up €169 (+7.4%), from €2,304 to €2,473
- Financial charges -€167
down €167 (-85.3%), from €195 to €29
- Other operating charges -€117
down €117 (-20.4%), from €573 to €457
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,882 | €18,769 | +€888 | +5.0% |
| Fixed assets | 21/28 | €6,911 | €7,438 | +€527 | +7.6% |
| Tangible fixed assets | 22/27 | €6,911 | €7,438 | +€527 | +7.6% |
| Furniture and vehicles | 24 | €6,911 | €7,438 | +€527 | +7.6% |
| Current assets | 29/58 | €10,971 | €11,332 | +€360 | +3.3% |
| Amounts receivable within one year | 40/41 | €7,226 | €6,687 | -€538 | -7.4% |
| Trade receivables | 40 | €3,500 | €1,447 | -€2,053 | -58.7% |
| Other amounts receivable | 41 | €3,726 | €5,240 | +€1,515 | +40.7% |
| Cash at bank and in hand | 54/58 | €3,404 | €4,644 | +€1,241 | +36.5% |
| Deferred charges and accrued income | 490/1 | €342 | - | -€342 | |
| Total equity and liabilities | 10/49 | €17,882 | €18,769 | +€888 | +5.0% |
| Equity | 10/15 | €13,853 | €16,359 | +€2,506 | +18.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,353 | €10,859 | +€2,506 | +30.0% |
| Amounts payable | 17/49 | €4,029 | €2,411 | -€1,618 | -40.2% |
| Amounts payable within one year | 42/48 | €4,029 | €2,411 | -€1,618 | -40.2% |
| Trade debts | 44 | €794 | €442 | -€352 | -44.3% |
| Suppliers | 440/4 | €794 | €442 | -€352 | -44.3% |
| Taxes, remuneration and social security | 45 | €3,234 | €1,968 | -€1,266 | -39.1% |
| Taxes | 450/3 | €2,434 | €1,168 | -€1,266 | -52.0% |
| Remuneration and social security | 454/9 | €800 | €800 | = | 0.0% |
| Non-recurring operating income | 76A | €2,234 | €648 | -€1,587 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,304 | €2,473 | +€169 | +7.4% |
| Other operating charges | 640/8 | €573 | €457 | -€117 | -20.4% |
| Non-recurring operating charges | 66A | €100 | - | -€100 | |
| Gross operating margin | 9900 | €4,739 | €6,173 | +€1,434 | +30.3% |
| Operating profit (loss) | 9901 | €1,762 | €3,243 | +€1,481 | +84.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €195 | €29 | -€167 | -85.3% |
| Recurring financial charges | 65 | €195 | €29 | -€167 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €1,567 | €3,215 | +€1,648 | +105% |
| Income taxes | 67/77 | €459 | €709 | +€250 | +54.6% |
| Profit (loss) for the period | 9904 | €1,108 | €2,506 | +€1,398 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €1,108 | €2,506 | +€1,398 | +126% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.