D3 PRODUCTION: 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.
D3 PRODUCTION
Largest movements
- Cash -€406
down €406 (-59.6%), from €682 to €275
mainly Net result for the year (-€1,109)
- Profit (loss) carried forward -€1,109
down €1,109 (-3.1%), from -€36,187 to -€37,296
- Other debts +€703
up €703 (+4.2%), from €16,913 to €17,615
- Taxes -€831
no longer reported in 2025 (was €831)
- Other operating charges -€520
no longer reported in 2025 (was €520)
- Financial charges -€76
down €76 (-33.1%), from €231 to €155
- Gross operating margin +€74
up €74 (+7.2%), from -€1,029 to -€954
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.
Cash bridge derived
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 | €1,178 | €771 | -€406 | -34.5% |
| Fixed assets | 21/28 | €180 | €180 | = | 0.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €998 | €591 | -€406 | -40.7% |
| Amounts receivable within one year | 40/41 | €316 | €316 | = | 0.0% |
| Other amounts receivable | 41 | €316 | €316 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €682 | €275 | -€406 | -59.6% |
| Total equity and liabilities | 10/49 | €1,178 | €771 | -€406 | -34.5% |
| Equity | 10/15 | -€15,735 | -€16,844 | -€1,109 | -7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,187 | -€37,296 | -€1,109 | -3.1% |
| Amounts payable | 17/49 | €16,913 | €17,615 | +€703 | +4.2% |
| Amounts payable within one year | 42/48 | €16,913 | €17,615 | +€703 | +4.2% |
| Other amounts payable | 47/48 | €16,913 | €17,615 | +€703 | +4.2% |
| Other operating charges | 640/8 | €520 | - | -€520 | |
| Gross operating margin | 9900 | -€1,029 | -€954 | +€74 | +7.2% |
| Operating profit (loss) | 9901 | -€1,549 | -€954 | +€594 | +38.4% |
| Financial charges | 65/66B | €231 | €155 | -€76 | -33.1% |
| Recurring financial charges | 65 | €231 | €155 | -€76 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,780 | -€1,109 | +€671 | +37.7% |
| Income taxes | 67/77 | €831 | - | -€831 | |
| Profit (loss) for the period | 9904 | -€2,611 | -€1,109 | +€1,502 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,611 | -€1,109 | +€1,502 | +57.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.