3DB: what changed
3DB
Largest movements
- Receivables after one year +€40,488
new in 2025: €40,488
- Receivables within one year -€6,071
down €6,071 (-11.2%), from €54,280 to €48,210
of which Trade receivables: -€12,086
- Tangible fixed assets +€6,006
up €6,006 (+11.2%), from €53,556 to €59,563
of which Plant, machinery and equipment: +€5,852
- Cash -€3,717
down €3,717 (-1.7%), from €215,690 to €211,974
mainly Receivables after one year (-€40,488) and Investment in fixed assets (net) (-€20,930)
- Reserves +€40,542
up €40,542 (+23.3%), from €173,710 to €214,252
of which Distributable reserves: +€40,542
- Tax, wage and social debts -€4,172
down €4,172 (-18.8%), from €22,230 to €18,057
of which Remuneration and social security: -€4,395
- Staff costs +€9,219
up €9,219 (+21.2%), from €43,535 to €52,753
- Gross operating margin +€2,829
up €2,829 (+2.2%), from €127,365 to €130,194
- Taxes -€2,439
down €2,439 (-13.2%), from €18,423 to €15,984
- Depreciation +€1,531
up €1,531 (+9.7%), from €15,840 to €17,370
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €330,318 | €365,398 | +€35,080 | +10.6% |
| Fixed assets | 21/28 | €57,806 | €61,365 | +€3,560 | +6.2% |
| Intangible fixed assets | 21 | €4,069 | €1,623 | -€2,446 | -60.1% |
| Tangible fixed assets | 22/27 | €53,556 | €59,563 | +€6,006 | +11.2% |
| Plant, machinery and equipment | 23 | €35,510 | €41,362 | +€5,852 | +16.5% |
| Furniture and vehicles | 24 | €18,047 | €18,201 | +€154 | +0.9% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €272,512 | €304,033 | +€31,521 | +11.6% |
| Amounts receivable after more than one year | 29 | - | €40,488 | +€40,488 | |
| Other amounts receivable | 291 | - | €40,488 | +€40,488 | |
| Amounts receivable within one year | 40/41 | €54,280 | €48,210 | -€6,071 | -11.2% |
| Trade receivables | 40 | €54,280 | €42,194 | -€12,086 | -22.3% |
| Other amounts receivable | 41 | €0 | €6,016 | +€6,016 | |
| Cash at bank and in hand | 54/58 | €215,690 | €211,974 | -€3,717 | -1.7% |
| Deferred charges and accrued income | 490/1 | €2,542 | €3,361 | +€819 | +32.2% |
| Total equity and liabilities | 10/49 | €330,318 | €365,398 | +€35,080 | +10.6% |
| Equity | 10/15 | €300,526 | €341,068 | +€40,542 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,710 | €214,252 | +€40,542 | +23.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €171,850 | €212,392 | +€40,542 | +23.6% |
| Profit (loss) carried forward | 14 | €108,216 | €108,216 | = | 0.0% |
| Amounts payable | 17/49 | €29,792 | €24,330 | -€5,462 | -18.3% |
| Amounts payable within one year | 42/48 | €29,792 | €23,998 | -€5,795 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €7,538 | €5,680 | -€1,858 | -24.7% |
| Suppliers | 440/4 | €7,538 | €5,680 | -€1,858 | -24.7% |
| Taxes, remuneration and social security | 45 | €22,230 | €18,057 | -€4,172 | -18.8% |
| Taxes | 450/3 | €7,509 | €7,731 | +€223 | +3.0% |
| Remuneration and social security | 454/9 | €14,721 | €10,326 | -€4,395 | -29.9% |
| Other amounts payable | 47/48 | €24 | €260 | +€236 | +979% |
| Accrued charges and deferred income | 492/3 | - | €333 | +€333 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €43,535 | €52,753 | +€9,219 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,840 | €17,370 | +€1,531 | +9.7% |
| Other operating charges | 640/8 | €494 | €506 | +€12 | +2.5% |
| Non-recurring operating charges | 66A | - | €3,480 | +€3,480 | |
| Gross operating margin | 9900 | €127,365 | €130,194 | +€2,829 | +2.2% |
| Operating profit (loss) | 9901 | €67,497 | €56,083 | -€11,414 | -16.9% |
| Financial income | 75/76B | €1,569 | €897 | -€672 | -42.8% |
| Recurring financial income | 75 | €1,569 | €897 | -€672 | -42.8% |
| Financial charges | 65/66B | €1,077 | €453 | -€623 | -57.9% |
| Recurring financial charges | 65 | €1,077 | €453 | -€623 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | €67,989 | €56,527 | -€11,463 | -16.9% |
| Income taxes | 67/77 | €18,423 | €15,984 | -€2,439 | -13.2% |
| Profit (loss) for the period | 9904 | €49,566 | €40,542 | -€9,024 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,566 | €40,542 | -€9,024 | -18.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.