A3DLimites: 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.
A3DLimites
Largest movements
- Receivables within one year +€45,474
up €45,474 (+825%), from €5,514 to €50,988
- Cash -€14,859
down €14,859 (-18.5%), from €80,435 to €65,577
mainly Receivables within one year (-€45,474) and Trade debts (-€11,986)
- Deferred charges and accrued income -€8,565
down €8,565 (-72.8%), from €11,763 to €3,198
- Tangible fixed assets -€7,212
down €7,212 (-21.9%), from €32,907 to €25,694
of which Plant, machinery and equipment: -€11,476
- Other debts +€35,585
up €35,585 (+15,511%), from €229 to €35,814
- Trade debts -€11,986
down €11,986 (-64.0%), from €18,714 to €6,728
- Current portion of long-term debt -€8,165
down €8,165 (-100%), from €8,165 to €0
- Taxes -€12,052
down €12,052 (-89.2%), from €13,511 to €1,459
- Gross operating margin -€2,861
down €2,861 (-4.7%), from €61,088 to €58,227
- Financial charges +€1,964
up €1,964 (+513%), from €383 to €2,346
- Depreciation +€1,424
up €1,424 (+10.6%), from €13,420 to €14,844
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 | €131,928 | €146,224 | +€14,296 | +10.8% |
| Fixed assets | 21/28 | €34,216 | €26,462 | -€7,754 | -22.7% |
| Intangible fixed assets | 21 | €1,309 | €767 | -€542 | -41.4% |
| Tangible fixed assets | 22/27 | €32,907 | €25,694 | -€7,212 | -21.9% |
| Plant, machinery and equipment | 23 | €19,258 | €7,782 | -€11,476 | -59.6% |
| Furniture and vehicles | 24 | €3,582 | €2,646 | -€936 | -26.1% |
| Other tangible fixed assets | 26 | €10,067 | €15,267 | +€5,200 | +51.7% |
| Current assets | 29/58 | €97,712 | €119,762 | +€22,050 | +22.6% |
| Amounts receivable within one year | 40/41 | €5,514 | €50,988 | +€45,474 | +825% |
| Trade receivables | 40 | €5,514 | €50,988 | +€45,474 | +825% |
| Cash at bank and in hand | 54/58 | €80,435 | €65,577 | -€14,859 | -18.5% |
| Deferred charges and accrued income | 490/1 | €11,763 | €3,198 | -€8,565 | -72.8% |
| Total equity and liabilities | 10/49 | €131,928 | €146,224 | +€14,296 | +10.8% |
| Equity | 10/15 | €97,718 | €96,989 | -€729 | -0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Distributable reserves | 133 | €21,860 | €21,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,658 | €68,929 | -€729 | -1.0% |
| Amounts payable | 17/49 | €34,210 | €49,235 | +€15,025 | +43.9% |
| Amounts payable within one year | 42/48 | €34,210 | €49,235 | +€15,025 | +43.9% |
| Current portion of amounts payable after more than one year | 42 | €8,165 | €0 | -€8,165 | -100% |
| Trade debts | 44 | €18,714 | €6,728 | -€11,986 | -64.0% |
| Suppliers | 440/4 | €18,714 | €6,728 | -€11,986 | -64.0% |
| Taxes, remuneration and social security | 45 | €7,102 | €6,693 | -€409 | -5.8% |
| Taxes | 450/3 | €7,102 | €6,693 | -€409 | -5.8% |
| Other amounts payable | 47/48 | €229 | €35,814 | +€35,585 | +15,511% |
| Non-recurring operating income | 76A | €798 | €0 | -€798 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,420 | €14,844 | +€1,424 | +10.6% |
| Other operating charges | 640/8 | €377 | €893 | +€517 | +137% |
| Non-recurring operating charges | 66A | - | €39,413 | +€39,413 | |
| Gross operating margin | 9900 | €61,088 | €58,227 | -€2,861 | -4.7% |
| Operating profit (loss) | 9901 | €47,291 | €3,076 | -€44,215 | -93.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +560% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +560% |
| Financial charges | 65/66B | €383 | €2,346 | +€1,964 | +513% |
| Recurring financial charges | 65 | €383 | €2,346 | +€1,964 | +513% |
| Profit (loss) for the period before taxes | 9903 | €46,909 | €730 | -€46,179 | -98.4% |
| Income taxes | 67/77 | €13,511 | €1,459 | -€12,052 | -89.2% |
| Profit (loss) for the period | 9904 | €33,398 | -€729 | -€34,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,398 | -€729 | -€34,127 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.