D3 ASSOCIES: 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.
D3 ASSOCIES
Largest movements
- Receivables within one year +€5,507
up €5,507 (+18.3%), from €30,100 to €35,607
of which Trade receivables: +€5,507
- Cash +€1,566
up €1,566 (+30,588%), from €5 to €1,571
mainly Tax, wage and social debts (+€8,346) and Net result for the year (+€1,646)
- Tax, wage and social debts +€8,346
up €8,346 (+58.5%), from €14,266 to €22,612
of which Remuneration and social security: +€5,290
- Short-term financial debts -€3,180
down €3,180 (-78.0%), from €4,078 to €898
- Profit (loss) carried forward +€1,646
up €1,646 (+15.5%), from -€10,601 to -€8,955
- Gross operating margin +€7,675
up €7,675 (+13.8%), from €55,462 to €63,137
- Staff costs +€7,078
up €7,078 (+13.6%), from €52,023 to €59,101
- Taxes +€1,085
up €1,085 (+267%), from €407 to €1,491
- Financial charges -€695
down €695 (-43.5%), from €1,598 to €904
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 | €30,105 | €37,252 | +€7,147 | +23.7% |
| Current assets | 29/58 | €30,105 | €37,252 | +€7,147 | +23.7% |
| Amounts receivable within one year | 40/41 | €30,100 | €35,607 | +€5,507 | +18.3% |
| Trade receivables | 40 | €30,100 | €35,607 | +€5,507 | +18.3% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €5 | €1,571 | +€1,566 | +30,588% |
| Deferred charges and accrued income | 490/1 | - | €73 | +€73 | |
| Total equity and liabilities | 10/49 | €30,105 | €37,252 | +€7,147 | +23.7% |
| Equity | 10/15 | €9,859 | €11,505 | +€1,646 | +16.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,601 | -€8,955 | +€1,646 | +15.5% |
| Amounts payable | 17/49 | €20,246 | €25,747 | +€5,501 | +27.2% |
| Amounts payable within one year | 42/48 | €20,246 | €25,747 | +€5,501 | +27.2% |
| Financial debts | 43 | €4,078 | €898 | -€3,180 | -78.0% |
| Credit institutions | 430/8 | €4,078 | €898 | -€3,180 | -78.0% |
| Trade debts | 44 | €801 | €1,135 | +€334 | +41.7% |
| Suppliers | 440/4 | €801 | €1,135 | +€334 | +41.7% |
| Taxes, remuneration and social security | 45 | €14,266 | €22,612 | +€8,346 | +58.5% |
| Taxes | 450/3 | €6,305 | €9,362 | +€3,056 | +48.5% |
| Remuneration and social security | 454/9 | €7,961 | €13,251 | +€5,290 | +66.4% |
| Other amounts payable | 47/48 | €1,101 | €1,102 | +€1 | +0.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €52,023 | €59,101 | +€7,078 | +13.6% |
| Gross operating margin | 9900 | €55,462 | €63,137 | +€7,675 | +13.8% |
| Operating profit (loss) | 9901 | €3,439 | €4,036 | +€597 | +17.3% |
| Financial income | 75/76B | €139 | €5 | -€134 | -96.4% |
| Recurring financial income | 75 | €139 | €5 | -€134 | -96.4% |
| Financial charges | 65/66B | €1,598 | €904 | -€695 | -43.5% |
| Recurring financial charges | 65 | €1,598 | €904 | -€695 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €1,980 | €3,137 | +€1,157 | +58.5% |
| Income taxes | 67/77 | €407 | €1,491 | +€1,085 | +267% |
| Profit (loss) for the period | 9904 | €1,573 | €1,646 | +€73 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,573 | €1,646 | +€73 | +4.6% |
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 26 October 2026 via checked.be.