DG3: 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.
DG3
Largest movements
- Receivables within one year -€434,382
down €434,382 (-91.8%), from €473,356 to €38,974
of which Trade receivables: -€450,664
- Other debts -€444,486
down €444,486 (-100.0%), from €444,486 to €0
- Tax, wage and social debts +€7,344
new in 2025: €7,344
- Short-term financial debts +€4,938
up €4,938, from €0 to €4,938
- Gross operating margin -€1,661
down €1,661, from €161 to -€1,500
- Financial income -€689
down €689 (-100.0%), from €689 to €0
- Financial charges +€605
up €605 (+57.3%), from €1,056 to €1,661
- Other operating charges -€258
down €258 (-31.4%), from €823 to €565
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 | €474,345 | €39,018 | -€435,327 | -91.8% |
| Current assets | 29/58 | €474,345 | €39,018 | -€435,327 | -91.8% |
| Amounts receivable within one year | 40/41 | €473,356 | €38,974 | -€434,382 | -91.8% |
| Trade receivables | 40 | €470,154 | €19,489 | -€450,664 | -95.9% |
| Other amounts receivable | 41 | €3,202 | €19,485 | +€16,283 | +508.5% |
| Cash at bank and in hand | 54/58 | €989 | €44 | -€945 | -95.5% |
| Total equity and liabilities | 10/49 | €474,345 | €39,018 | -€435,327 | -91.8% |
| Equity | 10/15 | €23,012 | €19,286 | -€3,726 | -16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,289 | €16,289 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €15,669 | €15,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | €523 | -€3,203 | -€3,726 | |
| Amounts payable | 17/49 | €451,333 | €19,732 | -€431,601 | -95.6% |
| Amounts payable within one year | 42/48 | €451,333 | €19,732 | -€431,601 | -95.6% |
| Financial debts | 43 | €0 | €4,938 | +€4,938 | |
| Credit institutions | 430/8 | €0 | €4,938 | +€4,938 | |
| Trade debts | 44 | €6,847 | €7,450 | +€604 | +8.8% |
| Suppliers | 440/4 | €6,847 | €7,450 | +€604 | +8.8% |
| Taxes, remuneration and social security | 45 | - | €7,344 | +€7,344 | |
| Taxes | 450/3 | - | €7,344 | +€7,344 | |
| Other amounts payable | 47/48 | €444,486 | €0 | -€444,486 | -100.0% |
| Other operating charges | 640/8 | €823 | €565 | -€258 | -31.4% |
| Gross operating margin | 9900 | €161 | -€1,500 | -€1,661 | |
| Operating profit (loss) | 9901 | -€662 | -€2,065 | -€1,402 | -211.7% |
| Financial income | 75/76B | €689 | €0 | -€689 | -100.0% |
| Recurring financial income | 75 | €689 | €0 | -€689 | -100.0% |
| Financial charges | 65/66B | €1,056 | €1,661 | +€605 | +57.3% |
| Recurring financial charges | 65 | €1,056 | €1,661 | +€605 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,029 | -€3,726 | -€2,696 | -261.9% |
| Profit (loss) for the period | 9904 | -€1,029 | -€3,726 | -€2,696 | -261.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,029 | -€3,726 | -€2,696 | -261.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.