GROUPE 3D: 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.
GROUPE 3D
Largest movements
- Cash -€534,854
down €534,854 (-95.6%), from €559,627 to €24,772
mainly Contributions, distributions and other (-€600,000) and Debts after one year (-€382,759)
- Receivables within one year +€158,982
up €158,982 (+8.0%), from €2.0m to €2.1m
- Other debts +€931,467
up €931,467 (+28.3%), from €3.3m to €4.2m
- Profit (loss) carried forward -€662,518
down €662,518 (-40.6%), from €1.6m to €970,187
- Debts after one year -€382,759
down €382,759 (-34.4%), from €1.1m to €730,826
- Current portion of long-term debt -€294,522
down €294,522 (-59.8%), from €492,442 to €197,920
- Trade debts +€122,836
up €122,836 (+491%), from €24,996 to €147,833
- Financial income -€266,500
down €266,500 (-83.0%), from €321,134 to €54,635
- Staff costs +€163,908
up €163,908 (+63.0%), from €260,062 to €423,970
- Gross operating margin -€51,414
down €51,414 (-10.3%), from €499,730 to €448,316
- Taxes -€36,830
down €36,830 (-98.5%), from €37,372 to €542
- Depreciation +€19,130
up €19,130 (+31.4%), from €60,873 to €80,003
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 | €10,088,952 | €9,814,894 | -€274,058 | -2.7% |
| Fixed assets | 21/28 | €7,553,078 | €7,646,477 | +€93,399 | +1.2% |
| Tangible fixed assets | 22/27 | €570,068 | €663,466 | +€93,398 | +16.4% |
| Land and buildings | 22 | €310,288 | €286,797 | -€23,492 | -7.6% |
| Plant, machinery and equipment | 23 | €235,262 | €339,819 | +€104,557 | +44.4% |
| Furniture and vehicles | 24 | €24,518 | €36,850 | +€12,332 | +50.3% |
| Financial fixed assets | 28 | €6,983,010 | €6,983,011 | +€1 | 0.0% |
| Current assets | 29/58 | €2,535,874 | €2,168,417 | -€367,456 | -14.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,975,033 | €2,134,014 | +€158,982 | +8.0% |
| Other amounts receivable | 41 | €1,975,033 | €2,134,014 | +€158,982 | +8.0% |
| Cash at bank and in hand | 54/58 | €559,627 | €24,772 | -€534,854 | -95.6% |
| Deferred charges and accrued income | 490/1 | €1,214 | €9,631 | +€8,416 | +693% |
| Total equity and liabilities | 10/49 | €10,088,952 | €9,814,894 | -€274,058 | -2.7% |
| Equity | 10/15 | €4,838,383 | €4,175,865 | -€662,518 | -13.7% |
| Contributions | 10/11 | €618,450 | €618,450 | = | 0.0% |
| Capital | 10 | €618,450 | €618,450 | = | 0.0% |
| Issued capital | 100 | €618,450 | €618,450 | = | 0.0% |
| Revaluation surpluses | 12 | €2,525,384 | €2,525,384 | = | 0.0% |
| Reserves | 13 | €61,845 | €61,845 | = | 0.0% |
| Non-distributable reserves | 130/1 | €61,845 | €61,845 | = | 0.0% |
| Legal reserve | 130 | €61,845 | €61,845 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,632,704 | €970,187 | -€662,518 | -40.6% |
| Amounts payable | 17/49 | €5,250,569 | €5,639,029 | +€388,460 | +7.4% |
| Amounts payable after more than one year | 17 | €1,113,585 | €730,826 | -€382,759 | -34.4% |
| Financial debts | 170/4 | €1,113,585 | €730,826 | -€382,759 | -34.4% |
| Amounts payable within one year | 42/48 | €4,135,913 | €4,891,323 | +€755,409 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €492,442 | €197,920 | -€294,522 | -59.8% |
| Financial debts | 43 | €250,000 | €250,000 | = | 0.0% |
| Credit institutions | 430/8 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €24,996 | €147,833 | +€122,836 | +491% |
| Suppliers | 440/4 | €24,996 | €147,833 | +€122,836 | +491% |
| Taxes, remuneration and social security | 45 | €78,492 | €74,120 | -€4,372 | -5.6% |
| Taxes | 450/3 | €36,363 | €14,078 | -€22,285 | -61.3% |
| Remuneration and social security | 454/9 | €42,128 | €60,041 | +€17,913 | +42.5% |
| Other amounts payable | 47/48 | €3,289,984 | €4,221,451 | +€931,467 | +28.3% |
| Accrued charges and deferred income | 492/3 | €1,071 | €16,880 | +€15,809 | +1,476% |
| Non-recurring operating income | 76A | €9,126 | €0 | -€9,126 | -100% |
| Remuneration, social security and pensions | 62 | €260,062 | €423,970 | +€163,908 | +63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,873 | €80,003 | +€19,130 | +31.4% |
| Other operating charges | 640/8 | €3,624 | €5,286 | +€1,661 | +45.8% |
| Gross operating margin | 9900 | €499,730 | €448,316 | -€51,414 | -10.3% |
| Operating profit (loss) | 9901 | €175,171 | -€60,942 | -€236,113 | |
| Financial income | 75/76B | €321,134 | €54,635 | -€266,500 | -83.0% |
| Recurring financial income | 75 | €321,134 | €54,635 | -€266,500 | -83.0% |
| Financial charges | 65/66B | €51,476 | €55,667 | +€4,191 | +8.1% |
| Recurring financial charges | 65 | €51,476 | €55,667 | +€4,191 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €444,829 | -€61,975 | -€506,804 | |
| Income taxes | 67/77 | €37,372 | €542 | -€36,830 | -98.5% |
| Profit (loss) for the period | 9904 | €407,457 | -€62,518 | -€469,974 | |
| Profit (loss) for the period to be appropriated | 9905 | €407,457 | -€62,518 | -€469,974 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.