D-3d-Solutions: what changed
Two fiscal 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.
D-3d-Solutions
Largest movements
- Tangible fixed assets -€85,199
down €85,199 (-17.7%), from €482,146 to €396,947
of which Furniture and vehicles: -€49,466
- Cash +€80,684
up €80,684 (+231.4%), from €34,869 to €115,553
mainly Depreciation (+€85,199) and Net result for the year (+€43,686)
- Receivables within one year +€7,090
up €7,090 (+13.6%), from €52,185 to €59,274
of which Trade receivables: +€10,322
- Current portion of long-term debt -€47,726
down €47,726 (-78.9%), from €60,500 to €12,773
- Reserves +€43,686
up €43,686 (+148.2%), from €29,479 to €73,165
- Trade debts +€13,566
up €13,566 (+11263.9%), from €120 to €13,687
- Debts after one year -€12,773
down €12,773 (-2.8%), from €451,584 to €438,811
of which Financial debts: -€12,773
- Gross operating margin +€25,095
up €25,095 (+20.2%), from €124,195 to €149,290
- Depreciation +€5,323
up €5,323 (+6.7%), from €79,876 to €85,199
- Taxes +€4,168
up €4,168 (+74.2%), from €5,620 to €9,789
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573,371 | €576,232 | +€2,861 | +0.5% |
| Fixed assets | 21/28 | €482,146 | €396,947 | -€85,199 | -17.7% |
| Tangible fixed assets | 22/27 | €482,146 | €396,947 | -€85,199 | -17.7% |
| Land and buildings | 22 | €326,766 | €305,431 | -€21,335 | -6.5% |
| Plant, machinery and equipment | 23 | €63,815 | €49,418 | -€14,397 | -22.6% |
| Furniture and vehicles | 24 | €91,565 | €42,098 | -€49,466 | -54.0% |
| Current assets | 29/58 | €91,225 | €179,285 | +€88,060 | +96.5% |
| Amounts receivable within one year | 40/41 | €52,185 | €59,274 | +€7,090 | +13.6% |
| Trade receivables | 40 | €46,411 | €56,733 | +€10,322 | +22.2% |
| Other amounts receivable | 41 | €5,774 | €2,541 | -€3,232 | -56.0% |
| Cash at bank and in hand | 54/58 | €34,869 | €115,553 | +€80,684 | +231.4% |
| Deferred charges and accrued income | 490/1 | €4,171 | €4,458 | +€286 | +6.9% |
| Total equity and liabilities | 10/49 | €573,371 | €576,232 | +€2,861 | +0.5% |
| Equity | 10/15 | €49,479 | €93,165 | +€43,686 | +88.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €29,479 | €73,165 | +€43,686 | +148.2% |
| Distributable reserves | 133 | €29,479 | €73,165 | +€43,686 | +148.2% |
| Amounts payable | 17/49 | €523,892 | €483,067 | -€40,825 | -7.8% |
| Amounts payable after more than one year | 17 | €451,584 | €438,811 | -€12,773 | -2.8% |
| Financial debts | 170/4 | €151,584 | €138,811 | -€12,773 | -8.4% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €72,308 | €44,256 | -€28,052 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €60,500 | €12,773 | -€47,726 | -78.9% |
| Trade debts | 44 | €120 | €13,687 | +€13,566 | +11263.9% |
| Suppliers | 440/4 | €120 | €13,687 | +€13,566 | +11263.9% |
| Taxes, remuneration and social security | 45 | €6,752 | €8,932 | +€2,179 | +32.3% |
| Taxes | 450/3 | €6,752 | €8,932 | +€2,179 | +32.3% |
| Other amounts payable | 47/48 | €4,936 | €8,864 | +€3,929 | +79.6% |
| Non-recurring operating income | 76A | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,876 | €85,199 | +€5,323 | +6.7% |
| Other operating charges | 640/8 | €4,253 | €4,342 | +€88 | +2.1% |
| Gross operating margin | 9900 | €124,195 | €149,290 | +€25,095 | +20.2% |
| Operating profit (loss) | 9901 | €40,066 | €59,749 | +€19,684 | +49.1% |
| Financial income | 75/76B | €8 | €1 | -€7 | -88.8% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -88.8% |
| Financial charges | 65/66B | €4,974 | €6,275 | +€1,301 | +26.2% |
| Recurring financial charges | 65 | €4,974 | €6,275 | +€1,301 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €35,099 | €53,475 | +€18,376 | +52.4% |
| Income taxes | 67/77 | €5,620 | €9,789 | +€4,168 | +74.2% |
| Profit (loss) for the period | 9904 | €29,479 | €43,686 | +€14,207 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,479 | €43,686 | +€14,207 | +48.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.