360: what changed
Two fiscal 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.
360
Largest movements
- Cash -€5,418
down €5,418 (-54.5%), from €9,941 to €4,523
mainly Receivables within one year (-€4,921) and Other debts (-€4,307)
- Receivables within one year +€4,921
up €4,921 (+72.8%), from €6,758 to €11,679
of which Trade receivables: +€4,733
- Tangible fixed assets -€361
down €361 (-15.3%), from €2,364 to €2,002
- Profit (loss) carried forward +€7,504
up €7,504 (+48.3%), from -€15,528 to -€8,024
- Other debts -€4,307
down €4,307 (-57.7%), from €7,468 to €3,161
- Trade debts -€3,936
down €3,936 (-82.0%), from €4,799 to €863
- Tax, wage and social debts -€259
down €259 (-5.9%), from €4,413 to €4,154
- Gross operating margin -€8,328
down €8,328 (-43.9%), from €18,957 to €10,630
- Other operating charges -€212
down €212 (-21.5%), from €983 to €772
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.
Cash bridge derived
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 | €19,751 | €18,754 | -€998 | -5.1% |
| Fixed assets | 21/28 | €2,914 | €2,552 | -€361 | -12.4% |
| Tangible fixed assets | 22/27 | €2,364 | €2,002 | -€361 | -15.3% |
| Furniture and vehicles | 24 | €2,364 | €2,002 | -€361 | -15.3% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €16,838 | €16,202 | -€636 | -3.8% |
| Amounts receivable within one year | 40/41 | €6,758 | €11,679 | +€4,921 | +72.8% |
| Trade receivables | 40 | €3,870 | €8,603 | +€4,733 | +122.3% |
| Other amounts receivable | 41 | €2,888 | €3,076 | +€188 | +6.5% |
| Cash at bank and in hand | 54/58 | €9,941 | €4,523 | -€5,418 | -54.5% |
| Deferred charges and accrued income | 490/1 | €139 | €0 | -€139 | -100.0% |
| Total equity and liabilities | 10/49 | €19,751 | €18,754 | -€998 | -5.1% |
| Equity | 10/15 | €3,072 | €10,576 | +€7,504 | +244.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,528 | -€8,024 | +€7,504 | +48.3% |
| Amounts payable | 17/49 | €16,680 | €8,178 | -€8,502 | -51.0% |
| Amounts payable within one year | 42/48 | €16,680 | €8,178 | -€8,502 | -51.0% |
| Trade debts | 44 | €4,799 | €863 | -€3,936 | -82.0% |
| Suppliers | 440/4 | €4,799 | €863 | -€3,936 | -82.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,413 | €4,154 | -€259 | -5.9% |
| Taxes | 450/3 | €4,413 | €4,154 | -€259 | -5.9% |
| Other amounts payable | 47/48 | €7,468 | €3,161 | -€4,307 | -57.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €361 | €361 | -€0 | 0.0% |
| Other operating charges | 640/8 | €983 | €772 | -€212 | -21.5% |
| Non-recurring operating charges | 66A | €400 | €1,870 | +€1,470 | +367.5% |
| Gross operating margin | 9900 | €18,957 | €10,630 | -€8,328 | -43.9% |
| Operating profit (loss) | 9901 | €17,212 | €7,626 | -€9,586 | -55.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €194 | €122 | -€71 | -36.9% |
| Recurring financial charges | 65 | €194 | €122 | -€71 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €17,019 | €7,504 | -€9,515 | -55.9% |
| Profit (loss) for the period | 9904 | €17,019 | €7,504 | -€9,515 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,019 | €7,504 | -€9,515 | -55.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.