L3D SERVICES: 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.
L3D SERVICES
Largest movements
- Receivables within one year -€4,330
down €4,330 (-38.1%), from €11,379 to €7,049
of which Trade receivables: -€5,490
- Tangible fixed assets -€3,748
down €3,748 (-43.1%), from €8,698 to €4,949
of which Furniture and vehicles: -€2,746
- Cash -€1,848
down €1,848 (-75.9%), from €2,436 to €588
mainly Net result for the year (-€6,072) and Trade debts (-€3,553)
- Receivables after one year +€1,028
new in 2025: €1,028
- Profit (loss) carried forward -€6,072
down €6,072 (-61.3%), from €9,902 to €3,830
- Trade debts -€3,553
down €3,553 (-59.4%), from €5,983 to €2,430
- Tax, wage and social debts +€1,032
up €1,032 (+40.9%), from €2,523 to €3,555
of which Remuneration and social security: +€2,805
- Debts after one year -€305
no longer reported in 2025 (was €305)
- Taxes -€1,896
no longer reported in 2025 (was €1,896)
- Other operating charges -€468
down €468 (-50.1%), from €933 to €466
- Financial charges -€319
down €319 (-72.1%), from €443 to €124
- Gross operating margin -€136
down €136 (-8.5%), from -€1,599 to -€1,734
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 | €23,713 | €14,815 | -€8,898 | -37.5% |
| Fixed assets | 21/28 | €9,898 | €6,149 | -€3,748 | -37.9% |
| Tangible fixed assets | 22/27 | €8,698 | €4,949 | -€3,748 | -43.1% |
| Furniture and vehicles | 24 | €6,564 | €3,817 | -€2,746 | -41.8% |
| Other tangible fixed assets | 26 | €2,134 | €1,132 | -€1,002 | -47.0% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €13,815 | €8,665 | -€5,150 | -37.3% |
| Amounts receivable after more than one year | 29 | - | €1,028 | +€1,028 | |
| Other amounts receivable | 291 | - | €1,028 | +€1,028 | |
| Amounts receivable within one year | 40/41 | €11,379 | €7,049 | -€4,330 | -38.1% |
| Trade receivables | 40 | €10,371 | €4,881 | -€5,490 | -52.9% |
| Other amounts receivable | 41 | €1,008 | €2,168 | +€1,161 | +115% |
| Cash at bank and in hand | 54/58 | €2,436 | €588 | -€1,848 | -75.9% |
| Total equity and liabilities | 10/49 | €23,713 | €14,815 | -€8,898 | -37.5% |
| Equity | 10/15 | €14,902 | €8,830 | -€6,072 | -40.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,902 | €3,830 | -€6,072 | -61.3% |
| Amounts payable | 17/49 | €8,811 | €5,985 | -€2,826 | -32.1% |
| Amounts payable after more than one year | 17 | €305 | - | -€305 | |
| Other amounts payable | 178/9 | €305 | - | -€305 | |
| Amounts payable within one year | 42/48 | €8,506 | €5,985 | -€2,521 | -29.6% |
| Trade debts | 44 | €5,983 | €2,430 | -€3,553 | -59.4% |
| Suppliers | 440/4 | €5,983 | €2,430 | -€3,553 | -59.4% |
| Taxes, remuneration and social security | 45 | €2,523 | €3,555 | +€1,032 | +40.9% |
| Taxes | 450/3 | €2,523 | €750 | -€1,773 | -70.3% |
| Remuneration and social security | 454/9 | - | €2,805 | +€2,805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,748 | €3,748 | = | 0.0% |
| Other operating charges | 640/8 | €933 | €466 | -€468 | -50.1% |
| Gross operating margin | 9900 | -€1,599 | -€1,734 | -€136 | -8.5% |
| Operating profit (loss) | 9901 | -€6,280 | -€5,948 | +€332 | +5.3% |
| Financial charges | 65/66B | €443 | €124 | -€319 | -72.1% |
| Recurring financial charges | 65 | €443 | €124 | -€319 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,724 | -€6,072 | +€652 | +9.7% |
| Income taxes | 67/77 | €1,896 | - | -€1,896 | |
| Profit (loss) for the period | 9904 | -€8,619 | -€6,072 | +€2,547 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,619 | -€6,072 | +€2,547 | +29.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.