3Dtools: 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.
3Dtools
Largest movements
- Receivables within one year +€50,675
up €50,675 (+70.5%), from €71,857 to €122,532
of which Trade receivables: +€59,273
- Tangible fixed assets +€22,359
up €22,359 (+17.8%), from €125,872 to €148,231
of which Leasing and similar rights: +€44,412
- Deferred charges and accrued income -€14,123
down €14,123 (-41.2%), from €34,303 to €20,181
- Stocks and contracts +€5,989
up €5,989 (+5.2%), from €114,111 to €120,100
of which Stocks: +€105,864
- Intangible fixed assets -€5,720
down €5,720 (-20.0%), from €28,584 to €22,864
- Profit (loss) carried forward -€124,393
new in 2025: -€124,393
- Debts after one year +€110,259
up €110,259 (+162%), from €67,908 to €178,167
- Tax, wage and social debts +€30,666
up €30,666 (+364%), from €8,434 to €39,101
of which Remuneration and social security: +€17,250
- Trade debts +€26,757
up €26,757 (+13.1%), from €204,628 to €231,385
- Other debts +€24,975
up €24,975 (+99,900%), from €25 to €25,000
- Gross operating margin -€52,143
down €52,143 (-51.5%), from €101,192 to €49,049
- Staff costs +€51,978
up €51,978 (+79.1%), from €65,715 to €117,693
- Financial charges +€32,745
up €32,745 (+522%), from €6,273 to €39,018
- Depreciation +€16,485
up €16,485 (+77.1%), from €21,380 to €37,866
- Financial income +€1,032
up €1,032 (+439%), from €235 to €1,266
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 | €378,266 | €437,487 | +€59,220 | +15.7% |
| Fixed assets | 21/28 | €157,956 | €174,595 | +€16,639 | +10.5% |
| Intangible fixed assets | 21 | €28,584 | €22,864 | -€5,720 | -20.0% |
| Tangible fixed assets | 22/27 | €125,872 | €148,231 | +€22,359 | +17.8% |
| Plant, machinery and equipment | 23 | €85,645 | €66,583 | -€19,062 | -22.3% |
| Furniture and vehicles | 24 | €5,371 | €3,233 | -€2,139 | -39.8% |
| Leasing and similar rights | 25 | €26,941 | €71,353 | +€44,412 | +165% |
| Other tangible fixed assets | 26 | €7,914 | €7,063 | -€852 | -10.8% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €220,311 | €262,892 | +€42,581 | +19.3% |
| Stocks and contracts in progress | 3 | €114,111 | €120,100 | +€5,989 | +5.2% |
| Stocks | 30/36 | €14,236 | €120,100 | +€105,864 | +744% |
| Contracts in progress | 37 | €99,875 | €0 | -€99,875 | -100% |
| Amounts receivable within one year | 40/41 | €71,857 | €122,532 | +€50,675 | +70.5% |
| Trade receivables | 40 | €51,262 | €110,535 | +€59,273 | +116% |
| Other amounts receivable | 41 | €20,595 | €11,997 | -€8,598 | -41.7% |
| Cash at bank and in hand | 54/58 | €40 | €80 | +€39 | +98.1% |
| Deferred charges and accrued income | 490/1 | €34,303 | €20,181 | -€14,123 | -41.2% |
| Total equity and liabilities | 10/49 | €378,266 | €437,487 | +€59,220 | +15.7% |
| Equity | 10/15 | €35,612 | -€109,393 | -€145,005 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €20,612 | €0 | -€20,612 | -100% |
| Distributable reserves | 133 | €20,612 | €0 | -€20,612 | -100% |
| Profit (loss) carried forward | 14 | - | -€124,393 | -€124,393 | |
| Amounts payable | 17/49 | €342,655 | €546,880 | +€204,225 | +59.6% |
| Amounts payable after more than one year | 17 | €67,908 | €178,167 | +€110,259 | +162% |
| Financial debts | 170/4 | €67,908 | €178,167 | +€110,259 | +162% |
| Amounts payable within one year | 42/48 | €274,747 | €367,789 | +€93,042 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €14,802 | €23,357 | +€8,555 | +57.8% |
| Financial debts | 43 | €46,858 | €48,947 | +€2,089 | +4.5% |
| Credit institutions | 430/8 | €46,858 | €48,947 | +€2,089 | +4.5% |
| Trade debts | 44 | €204,628 | €231,385 | +€26,757 | +13.1% |
| Suppliers | 440/4 | €204,628 | €231,385 | +€26,757 | +13.1% |
| Taxes, remuneration and social security | 45 | €8,434 | €39,101 | +€30,666 | +364% |
| Taxes | 450/3 | €650 | €14,067 | +€13,417 | +2,063% |
| Remuneration and social security | 454/9 | €7,784 | €25,034 | +€17,250 | +222% |
| Other amounts payable | 47/48 | €25 | €25,000 | +€24,975 | +99,900% |
| Accrued charges and deferred income | 492/3 | - | €924 | +€924 | |
| Remuneration, social security and pensions | 62 | €65,715 | €117,693 | +€51,978 | +79.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,380 | €37,866 | +€16,485 | +77.1% |
| Other operating charges | 640/8 | €1,255 | €745 | -€511 | -40.7% |
| Gross operating margin | 9900 | €101,192 | €49,049 | -€52,143 | -51.5% |
| Operating profit (loss) | 9901 | €12,842 | -€107,254 | -€120,095 | |
| Financial income | 75/76B | €235 | €1,266 | +€1,032 | +439% |
| Recurring financial income | 75 | €235 | €1,266 | +€1,032 | +439% |
| Financial charges | 65/66B | €6,273 | €39,018 | +€32,745 | +522% |
| Recurring financial charges | 65 | €6,273 | €39,018 | +€32,745 | +522% |
| Profit (loss) for the period before taxes | 9903 | €6,804 | -€145,005 | -€151,809 | |
| Income taxes | 67/77 | €650 | €0 | -€650 | -100% |
| Profit (loss) for the period | 9904 | €6,154 | -€145,005 | -€151,159 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,154 | -€145,005 | -€151,159 |
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 16 October 2026 via checked.be.