D3 Projects: 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 Projects
Largest movements
- Receivables within one year -€25,018
down €25,018 (-18.2%), from €137,526 to €112,509
of which Trade receivables: -€31,950
- Other debts -€127,438
down €127,438 (-86.2%), from €147,788 to €20,349
- Trade debts +€112,720
up €112,720 (+564%), from €20,000 to €132,720
- Gross operating margin +€1,819
up €1,819 (+6.9%), from €26,542 to €28,361
- Financial charges -€1,499
down €1,499 (-3.9%), from €38,538 to €37,039
- Financial income -€323
down €323 (-8.1%), from €4,005 to €3,683
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 | €2,181,446 | €2,157,584 | -€23,862 | -1.1% |
| Fixed assets | 21/28 | €2,028,000 | €2,028,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,028,000 | €2,028,000 | = | 0.0% |
| Current assets | 29/58 | €153,446 | €129,584 | -€23,862 | -15.6% |
| Amounts receivable within one year | 40/41 | €137,526 | €112,509 | -€25,018 | -18.2% |
| Trade receivables | 40 | €136,125 | €104,175 | -€31,950 | -23.5% |
| Other amounts receivable | 41 | €1,401 | €8,334 | +€6,932 | +495% |
| Cash at bank and in hand | 54/58 | €15,920 | €17,075 | +€1,155 | +7.3% |
| Total equity and liabilities | 10/49 | €2,181,446 | €2,157,584 | -€23,862 | -1.1% |
| Equity | 10/15 | €545,831 | €539,749 | -€6,082 | -1.1% |
| Contributions | 10/11 | €620,000 | €620,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,169 | -€80,251 | -€6,082 | -8.2% |
| Amounts payable | 17/49 | €1,635,615 | €1,617,835 | -€17,780 | -1.1% |
| Amounts payable after more than one year | 17 | €1,428,000 | €1,428,000 | = | 0.0% |
| Financial debts | 170/4 | €1,428,000 | €1,428,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €169,324 | €153,069 | -€16,254 | -9.6% |
| Trade debts | 44 | €20,000 | €132,720 | +€112,720 | +564% |
| Suppliers | 440/4 | €20,000 | €132,720 | +€112,720 | +564% |
| Taxes, remuneration and social security | 45 | €1,536 | €0 | -€1,536 | -100% |
| Taxes | 450/3 | €1,536 | €0 | -€1,536 | -100% |
| Other amounts payable | 47/48 | €147,788 | €20,349 | -€127,438 | -86.2% |
| Accrued charges and deferred income | 492/3 | €38,292 | €36,766 | -€1,526 | -4.0% |
| Other operating charges | 640/8 | €1,078 | €1,088 | +€9 | +0.9% |
| Gross operating margin | 9900 | €26,542 | €28,361 | +€1,819 | +6.9% |
| Operating profit (loss) | 9901 | €25,464 | €27,274 | +€1,810 | +7.1% |
| Financial income | 75/76B | €4,005 | €3,683 | -€323 | -8.1% |
| Recurring financial income | 75 | €4,005 | €3,683 | -€323 | -8.1% |
| Financial charges | 65/66B | €38,538 | €37,039 | -€1,499 | -3.9% |
| Recurring financial charges | 65 | €38,538 | €37,039 | -€1,499 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,069 | -€6,082 | +€2,986 | +32.9% |
| Profit (loss) for the period | 9904 | -€9,069 | -€6,082 | +€2,986 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,069 | -€6,082 | +€2,986 | +32.9% |
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 28 October 2026 via checked.be.