CD3 Labs: 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.
CD3 Labs
Largest movements
- Receivables within one year +€460,535
up €460,535 (+94.1%), from €489,244 to €949,778
of which Other amounts receivable: +€532,738
- Cash -€250,854
down €250,854 (-46.7%), from €536,954 to €286,100
mainly Receivables within one year (-€460,535) and Net result for the year (-€118,898)
- Tangible fixed assets -€26,596
down €26,596 (-26.5%), from €100,540 to €73,944
of which Land and buildings: -€20,779
- Stocks and contracts -€19,757
down €19,757 (-7.1%), from €278,422 to €258,665
- Trade debts +€300,392
up €300,392 (+53.8%), from €558,303 to €858,695
- Reserves -€118,898
down €118,898 (-84.8%), from €140,165 to €21,267
- Tax, wage and social debts -€28,443
down €28,443 (-3.1%), from €932,488 to €904,045
of which Taxes: -€133,598
- Purchases and services -€1.5m
down €1.5m (-18.6%), from €8.1m to €6.6m
- Turnover -€1.1m
down €1.1m (-9.7%), from €11.1m to €10.0m
- Staff costs +€792,771
up €792,771 (+15.3%), from €5.2m to €6.0m
- Gross operating margin +€510,076
up €510,076 (+9.6%), from €5.3m to €5.9m
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 | €1,630,956 | €1,786,723 | +€155,767 | +9.6% |
| Fixed assets | 21/28 | €152,883 | €134,736 | -€18,147 | -11.9% |
| Tangible fixed assets | 22/27 | €100,540 | €73,944 | -€26,596 | -26.5% |
| Land and buildings | 22 | €93,620 | €72,841 | -€20,779 | -22.2% |
| Plant, machinery and equipment | 23 | €5,611 | €1,104 | -€4,508 | -80.3% |
| Furniture and vehicles | 24 | €1,309 | €0 | -€1,309 | -100% |
| Financial fixed assets | 28 | €52,343 | €60,792 | +€8,449 | +16.1% |
| Current assets | 29/58 | €1,478,073 | €1,651,987 | +€173,914 | +11.8% |
| Stocks and contracts in progress | 3 | €278,422 | €258,665 | -€19,757 | -7.1% |
| Stocks | 30/36 | €278,422 | €258,665 | -€19,757 | -7.1% |
| Amounts receivable within one year | 40/41 | €489,244 | €949,778 | +€460,535 | +94.1% |
| Trade receivables | 40 | €488,574 | €416,371 | -€72,203 | -14.8% |
| Other amounts receivable | 41 | €670 | €533,408 | +€532,738 | +79,519% |
| Cash at bank and in hand | 54/58 | €536,954 | €286,100 | -€250,854 | -46.7% |
| Deferred charges and accrued income | 490/1 | €173,453 | €157,443 | -€16,010 | -9.2% |
| Total equity and liabilities | 10/49 | €1,630,956 | €1,786,723 | +€155,767 | +9.6% |
| Equity | 10/15 | €140,165 | €21,267 | -€118,898 | -84.8% |
| Reserves | 13 | €140,165 | €21,267 | -€118,898 | -84.8% |
| Amounts payable | 17/49 | €1,490,791 | €1,765,457 | +€274,666 | +18.4% |
| Amounts payable within one year | 42/48 | €1,490,791 | €1,762,740 | +€271,949 | +18.2% |
| Trade debts | 44 | €558,303 | €858,695 | +€300,392 | +53.8% |
| Suppliers | 440/4 | €558,303 | €858,695 | +€300,392 | +53.8% |
| Taxes, remuneration and social security | 45 | €932,488 | €904,045 | -€28,443 | -3.1% |
| Taxes | 450/3 | €280,510 | €146,912 | -€133,598 | -47.6% |
| Remuneration and social security | 454/9 | €651,978 | €757,134 | +€105,156 | +16.1% |
| Accrued charges and deferred income | 492/3 | - | €2,717 | +€2,717 | |
| Turnover | 70 | €11,076,821 | €9,997,131 | -€1.1m | -9.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,087,576 | €6,581,746 | -€1.5m | -18.6% |
| Remuneration, social security and pensions | 62 | €5,168,432 | €5,961,203 | +€792,771 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,947 | €26,596 | -€1,351 | -4.8% |
| Other operating charges | 640/8 | €485 | €1,225 | +€741 | +153% |
| Gross operating margin | 9900 | €5,341,072 | €5,851,148 | +€510,076 | +9.6% |
| Operating profit (loss) | 9901 | €144,208 | -€137,877 | -€282,085 | |
| Financial income | 75/76B | €19,126 | €37,124 | +€17,998 | +94.1% |
| Recurring financial income | 75 | €19,126 | €37,124 | +€17,998 | +94.1% |
| Financial charges | 65/66B | €63,035 | €15,677 | -€47,358 | -75.1% |
| Recurring financial charges | 65 | €63,035 | €15,677 | -€47,358 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | €100,299 | -€116,430 | -€216,728 | |
| Income taxes | 67/77 | €1,789 | €2,469 | +€680 | +38.0% |
| Profit (loss) for the period | 9904 | €98,510 | -€118,898 | -€217,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €98,510 | -€118,898 | -€217,408 |
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 16 October 2026 via checked.be.