Buro 3sVD: 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.
Buro 3sVD
Largest movements
- Cash +€25,036
up €25,036 (+48.6%), from €51,501 to €76,537
mainly Net result for the year (+€23,690) and Trade debts (+€15,501)
- Deferred charges and accrued income +€12,097
up €12,097 (+575%), from €2,104 to €14,201
- Receivables within one year -€3,084
down €3,084 (-39.7%), from €7,768 to €4,684
of which Trade receivables: -€6,519
- Reserves +€23,690
up €23,690 (+49.9%), from €47,508 to €71,198
- Trade debts +€15,501
up €15,501 (+678%), from €2,285 to €17,786
- Tax, wage and social debts -€4,718
down €4,718 (-76.7%), from €6,147 to €1,429
of which Remuneration and social security: -€2,370
- Gross operating margin +€2,585
up €2,585 (+8.9%), from €29,167 to €31,752
- Taxes +€672
up €672 (+10.8%), from €6,223 to €6,895
- Financial income +€358
up €358 (+1,787,950%), from €0 to €358
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 | €61,870 | €95,735 | +€33,865 | +54.7% |
| Formation expenses | 20 | €497 | €314 | -€183 | -36.9% |
| Current assets | 29/58 | €61,373 | €95,422 | +€34,049 | +55.5% |
| Amounts receivable within one year | 40/41 | €7,768 | €4,684 | -€3,084 | -39.7% |
| Trade receivables | 40 | €6,990 | €471 | -€6,519 | -93.3% |
| Other amounts receivable | 41 | €777 | €4,213 | +€3,435 | +442% |
| Cash at bank and in hand | 54/58 | €51,501 | €76,537 | +€25,036 | +48.6% |
| Deferred charges and accrued income | 490/1 | €2,104 | €14,201 | +€12,097 | +575% |
| Total equity and liabilities | 10/49 | €61,870 | €95,735 | +€33,865 | +54.7% |
| Equity | 10/15 | €52,508 | €76,198 | +€23,690 | +45.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,508 | €71,198 | +€23,690 | +49.9% |
| Distributable reserves | 133 | €47,508 | €71,198 | +€23,690 | +49.9% |
| Amounts payable | 17/49 | €9,363 | €19,538 | +€10,175 | +109% |
| Amounts payable within one year | 42/48 | €8,503 | €19,538 | +€11,035 | +130% |
| Trade debts | 44 | €2,285 | €17,786 | +€15,501 | +678% |
| Suppliers | 440/4 | €2,285 | €17,786 | +€15,501 | +678% |
| Taxes, remuneration and social security | 45 | €6,147 | €1,429 | -€4,718 | -76.7% |
| Taxes | 450/3 | €3,777 | €1,429 | -€2,348 | -62.2% |
| Remuneration and social security | 454/9 | €2,370 | - | -€2,370 | |
| Other amounts payable | 47/48 | €70 | €322 | +€252 | +359% |
| Accrued charges and deferred income | 492/3 | €860 | - | -€860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €183 | = | 0.0% |
| Other operating charges | 640/8 | €1,062 | €1,228 | +€166 | +15.6% |
| Gross operating margin | 9900 | €29,167 | €31,752 | +€2,585 | +8.9% |
| Operating profit (loss) | 9901 | €27,922 | €30,341 | +€2,419 | +8.7% |
| Financial income | 75/76B | €0 | €358 | +€358 | +1,787,950% |
| Recurring financial income | 75 | €0 | €358 | +€358 | +1,787,950% |
| Financial charges | 65/66B | €114 | €114 | = | 0.0% |
| Recurring financial charges | 65 | €114 | €114 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €27,808 | €30,585 | +€2,776 | +10.0% |
| Income taxes | 67/77 | €6,223 | €6,895 | +€672 | +10.8% |
| Profit (loss) for the period | 9904 | €21,586 | €23,690 | +€2,105 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,586 | €23,690 | +€2,105 | +9.7% |
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 25 October 2026 via checked.be.