I'm always surprised here. A foundation is never actually made on the ground you find, right? A certain depth is always dug out, gravel or sand is poured in, and then compacted. What sense would it make to dump the excavated soil back into the construction pit?
If you dig a 3m deep hole, you have to slope the sides. At least, if you're not my general contractor, who "sloped the cistern vertically." But that's another matter when people are working inside. And whoever builds formwork for the floor slab and erects basement walls also needs to be able to access it from the outside. With a one-meter working space, a 10x10m area becomes 12x12m, or about 44% more excavation than the footprint calculation suggests. Plus the slope.
Once the basement is standing, you refill the outside again. But due to compaction and infiltration, only rarely with the original excavated soil.
By the way, sometimes you can be cheaper off. Around here, large trucks often drive around asking if someone still needs this or that pile of soil. They apparently load it up and sell it privately for cheap... bypassing landfills, etc.
You have the wrong scale there. A 10x10m basement with 1m working space becomes 12x12m, which at 3m depth is about 450 cubic meters. For the slope, you quickly add another 100-150 cubic meters. Natural soil weighs about 1.7 tons per cubic meter, so we're talking about 30-40 trips with a large semi-trailer tipper. From fill soil that the gravel pit sells for €2 per ton after having accepted it at a high cost. The business model might work with topsoil, but not with clay. Not to mention that you can also find excavated soil directly from private individuals in classifieds.