360 Academy: 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.
360 Academy
Largest movements
- Receivables within one year +€923
up €923 (+359%), from €257 to €1,180
of which Trade receivables: +€971
- Cash -€258
down €258 (-6.1%), from €4,242 to €3,984
mainly Receivables within one year (-€923) and Net result for the year (-€185)
- Tax, wage and social debts +€534
new in 2024: €534
- Trade debts +€316
up €316 (+40.5%), from €781 to €1,098
- Profit (loss) carried forward -€185
down €185 (-0.8%), from -€22,882 to -€23,067
- Gross operating margin +€3,423
up €3,423, from -€2,407 to €1,016
- Other operating charges +€508
up €508 (+86.9%), from €584 to €1,092
- Financial charges -€259
down €259 (-60.0%), from €432 to €173
- Financial income +€64
new in 2024: €64
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,500 | €5,165 | +€665 | +14.8% |
| Current assets | 29/58 | €4,500 | €5,165 | +€665 | +14.8% |
| Amounts receivable within one year | 40/41 | €257 | €1,180 | +€923 | +359% |
| Trade receivables | 40 | €191 | €1,162 | +€971 | +509% |
| Other amounts receivable | 41 | €66 | €19 | -€48 | -71.6% |
| Cash at bank and in hand | 54/58 | €4,242 | €3,984 | -€258 | -6.1% |
| Total equity and liabilities | 10/49 | €4,500 | €5,165 | +€665 | +14.8% |
| Equity | 10/15 | €2,118 | €1,933 | -€185 | -8.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Other | 1109/19 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,882 | -€23,067 | -€185 | -0.8% |
| Amounts payable | 17/49 | €2,381 | €3,232 | +€851 | +35.7% |
| Amounts payable within one year | 42/48 | €2,381 | €3,232 | +€851 | +35.7% |
| Trade debts | 44 | €781 | €1,098 | +€316 | +40.5% |
| Suppliers | 440/4 | €781 | €1,098 | +€316 | +40.5% |
| Taxes, remuneration and social security | 45 | - | €534 | +€534 | |
| Taxes | 450/3 | - | €534 | +€534 | |
| Other amounts payable | 47/48 | €1,600 | €1,600 | = | 0.0% |
| Other operating charges | 640/8 | €584 | €1,092 | +€508 | +86.9% |
| Gross operating margin | 9900 | -€2,407 | €1,016 | +€3,423 | |
| Operating profit (loss) | 9901 | -€2,991 | -€77 | +€2,915 | +97.4% |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €432 | €173 | -€259 | -60.0% |
| Recurring financial charges | 65 | €432 | €173 | -€259 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,423 | -€185 | +€3,238 | +94.6% |
| Profit (loss) for the period | 9904 | -€3,423 | -€185 | +€3,238 | +94.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,423 | -€185 | +€3,238 | +94.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.