DR3 BUILD: 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.
DR3 BUILD
Largest movements
- Receivables within one year -€843,689
down €843,689 (-30.9%), from €2.7m to €1.9m
of which Trade receivables: -€880,323
- Stocks and contracts +€90,132
up €90,132 (+2417.7%), from €3,728 to €93,860
- Cash -€68,376
down €68,376 (-78.7%), from €86,863 to €18,487
mainly Trade debts (-€1.6m) and Stocks and contracts (-€90,132)
- Trade debts -€1.6m
down €1.6m (-73.0%), from €2.2m to €595,656
- Other debts +€700,810
up €700,810 (+117.4%), from €597,089 to €1.3m
- Profit (loss) carried forward +€62,008
up €62,008 (+412.5%), from €15,031 to €77,039
- Staff costs -€19,551
down €19,551 (-99.9%), from €19,564 to €13
- Taxes +€15,243
up €15,243 (+207.8%), from €7,335 to €22,578
- Gross operating margin +€13,669
up €13,669 (+18.3%), from €74,662 to €88,330
- Financial income +€5,800
up €5,800, from €0 to €5,800
- Financial charges +€1,730
up €1,730 (+938.8%), from €184 to €1,915
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 | €2,841,253 | €2,019,107 | -€822,146 | -28.9% |
| Current assets | 29/58 | €2,841,253 | €2,019,107 | -€822,146 | -28.9% |
| Stocks and contracts in progress | 3 | €3,728 | €93,860 | +€90,132 | +2417.7% |
| Contracts in progress | 37 | €3,728 | €93,860 | +€90,132 | +2417.7% |
| Amounts receivable within one year | 40/41 | €2,727,564 | €1,883,875 | -€843,689 | -30.9% |
| Trade receivables | 40 | €2,688,422 | €1,808,099 | -€880,323 | -32.7% |
| Other amounts receivable | 41 | €39,142 | €75,776 | +€36,634 | +93.6% |
| Cash at bank and in hand | 54/58 | €86,863 | €18,487 | -€68,376 | -78.7% |
| Deferred charges and accrued income | 490/1 | €23,098 | €22,884 | -€213 | -0.9% |
| Total equity and liabilities | 10/49 | €2,841,253 | €2,019,107 | -€822,146 | -28.9% |
| Equity | 10/15 | €33,631 | €95,639 | +€62,008 | +184.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,031 | €77,039 | +€62,008 | +412.5% |
| Amounts payable | 17/49 | €2,807,622 | €1,923,468 | -€884,155 | -31.5% |
| Amounts payable within one year | 42/48 | €2,807,622 | €1,923,468 | -€884,155 | -31.5% |
| Trade debts | 44 | €2,203,199 | €595,656 | -€1.6m | -73.0% |
| Suppliers | 440/4 | €2,203,199 | €595,656 | -€1.6m | -73.0% |
| Taxes, remuneration and social security | 45 | €7,335 | €29,913 | +€22,578 | +307.8% |
| Taxes | 450/3 | €7,335 | €29,913 | +€22,578 | +307.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €597,089 | €1,297,899 | +€700,810 | +117.4% |
| Remuneration, social security and pensions | 62 | €19,564 | €13 | -€19,551 | -99.9% |
| Other operating charges | 640/8 | €1,112 | €1,888 | +€777 | +69.9% |
| Non-recurring operating charges | 66A | - | €5,728 | +€5,728 | |
| Gross operating margin | 9900 | €74,662 | €88,330 | +€13,669 | +18.3% |
| Operating profit (loss) | 9901 | €53,986 | €80,701 | +€26,715 | +49.5% |
| Financial income | 75/76B | €0 | €5,800 | +€5,800 | |
| Recurring financial income | 75 | €0 | €5,800 | +€5,800 | |
| Financial charges | 65/66B | €184 | €1,915 | +€1,730 | +938.8% |
| Recurring financial charges | 65 | €184 | €1,915 | +€1,730 | +938.8% |
| Profit (loss) for the period before taxes | 9903 | €53,802 | €84,586 | +€30,784 | +57.2% |
| Income taxes | 67/77 | €7,335 | €22,578 | +€15,243 | +207.8% |
| Profit (loss) for the period | 9904 | €46,467 | €62,008 | +€15,541 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,467 | €62,008 | +€15,541 | +33.4% |
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 4 October 2026 via checked.be.