Bureau 3DK: 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.
Bureau 3DK
Largest movements
- Tangible fixed assets +€74,787
up €74,787 (+280%), from €26,757 to €101,544
of which Furniture and vehicles: +€83,750
- Receivables within one year -€55,659
down €55,659 (-89.0%), from €62,569 to €6,911
of which Trade receivables: -€56,343
- Cash +€1,619
up €1,619 (+55.6%), from €2,913 to €4,531
mainly Receivables within one year (+€55,659) and Net result for the year (+€37,656)
- Profit (loss) carried forward +€19,156
up €19,156 (+191%), from €10,028 to €29,184
- Debts after one year -€13,242
down €13,242 (-25.8%), from €51,266 to €38,024
- Other debts +€8,530
up €8,530 (+276%), from €3,090 to €11,621
- Trade debts +€3,634
up €3,634 (+269%), from €1,349 to €4,983
- Current portion of long-term debt +€3,389
up €3,389 (+19.0%), from €17,845 to €21,233
- Gross operating margin +€44,270
up €44,270 (+122%), from €36,315 to €80,585
- Depreciation +€16,848
up €16,848 (+177%), from €9,505 to €26,353
- Taxes +€5,661
up €5,661 (+121%), from €4,662 to €10,324
- Financial charges +€2,430
up €2,430 (+123%), from €1,968 to €4,398
- Other operating charges +€898
up €898 (+93.9%), from €956 to €1,855
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 | €94,640 | €115,462 | +€20,822 | +22.0% |
| Fixed assets | 21/28 | €26,757 | €101,544 | +€74,787 | +280% |
| Tangible fixed assets | 22/27 | €26,757 | €101,544 | +€74,787 | +280% |
| Plant, machinery and equipment | 23 | €7,130 | €3,988 | -€3,142 | -44.1% |
| Furniture and vehicles | 24 | €116 | €83,866 | +€83,750 | +72,361% |
| Leasing and similar rights | 25 | €17,924 | €12,926 | -€4,998 | -27.9% |
| Other tangible fixed assets | 26 | €1,587 | €764 | -€823 | -51.9% |
| Current assets | 29/58 | €67,883 | €13,918 | -€53,965 | -79.5% |
| Amounts receivable within one year | 40/41 | €62,569 | €6,911 | -€55,659 | -89.0% |
| Trade receivables | 40 | €62,085 | €5,742 | -€56,343 | -90.8% |
| Other amounts receivable | 41 | €484 | €1,169 | +€685 | +142% |
| Cash at bank and in hand | 54/58 | €2,913 | €4,531 | +€1,619 | +55.6% |
| Deferred charges and accrued income | 490/1 | €2,401 | €2,476 | +€75 | +3.1% |
| Total equity and liabilities | 10/49 | €94,640 | €115,462 | +€20,822 | +22.0% |
| Equity | 10/15 | €13,028 | €32,184 | +€19,156 | +147% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,028 | €29,184 | +€19,156 | +191% |
| Amounts payable | 17/49 | €81,612 | €83,278 | +€1,666 | +2.0% |
| Amounts payable after more than one year | 17 | €51,266 | €38,024 | -€13,242 | -25.8% |
| Financial debts | 170/4 | €51,266 | €38,024 | -€13,242 | -25.8% |
| Amounts payable within one year | 42/48 | €29,324 | €44,702 | +€15,378 | +52.4% |
| Current portion of amounts payable after more than one year | 42 | €17,845 | €21,233 | +€3,389 | +19.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,349 | €4,983 | +€3,634 | +269% |
| Suppliers | 440/4 | €1,349 | €4,983 | +€3,634 | +269% |
| Advances received on contracts in progress | 46 | €178 | €0 | -€178 | -100% |
| Taxes, remuneration and social security | 45 | €6,862 | €6,865 | +€3 | 0.0% |
| Taxes | 450/3 | €5,337 | €5,324 | -€13 | -0.2% |
| Remuneration and social security | 454/9 | €1,526 | €1,542 | +€16 | +1.0% |
| Other amounts payable | 47/48 | €3,090 | €11,621 | +€8,530 | +276% |
| Accrued charges and deferred income | 492/3 | €1,022 | €551 | -€470 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,505 | €26,353 | +€16,848 | +177% |
| Other operating charges | 640/8 | €956 | €1,855 | +€898 | +93.9% |
| Gross operating margin | 9900 | €36,315 | €80,585 | +€44,270 | +122% |
| Operating profit (loss) | 9901 | €25,854 | €52,378 | +€26,524 | +103% |
| Financial income | 75/76B | €0 | €0 | +€0 | +343% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +343% |
| Financial charges | 65/66B | €1,968 | €4,398 | +€2,430 | +123% |
| Recurring financial charges | 65 | €1,968 | €4,398 | +€2,430 | +123% |
| Profit (loss) for the period before taxes | 9903 | €23,886 | €47,980 | +€24,094 | +101% |
| Income taxes | 67/77 | €4,662 | €10,324 | +€5,661 | +121% |
| Profit (loss) for the period | 9904 | €19,224 | €37,656 | +€18,433 | +95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,224 | €37,656 | +€18,433 | +95.9% |
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 17 October 2026 via checked.be.