360 Advice: 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 Advice
Largest movements
- Cash +€67,440
up €67,440 (+242%), from €27,825 to €95,265
mainly Other debts (+€70,711) and Accrued charges and deferred income (+€15,185)
- Receivables within one year +€34,111
up €34,111 (+580%), from €5,886 to €39,997
- Tangible fixed assets +€12,615
up €12,615 (+57.0%), from €22,113 to €34,728
- Other debts +€70,711
up €70,711 (+4,544%), from €1,556 to €72,267
- Accrued charges and deferred income +€15,185
new in 2025: €15,185
- Profit (loss) carried forward +€9,393
up €9,393 (+37.2%), from -€25,237 to -€15,843
- Debts after one year +€7,279
up €7,279 (+38.0%), from €19,143 to €26,421
- Trade debts +€6,833
up €6,833 (+335%), from €2,041 to €8,874
- Gross operating margin +€40,659
up €40,659, from -€24,537 to €16,122
- Depreciation +€5,011
new in 2025: €5,011
- Financial charges +€1,004
up €1,004 (+143%), from €700 to €1,704
- Other operating charges +€423
new in 2025: €423
- Financial income +€409
new in 2025: €409
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 | €55,823 | €169,989 | +€114,166 | +205% |
| Fixed assets | 21/28 | €22,113 | €34,728 | +€12,615 | +57.0% |
| Tangible fixed assets | 22/27 | €22,113 | €34,728 | +€12,615 | +57.0% |
| Other tangible fixed assets | 26 | €22,113 | €34,728 | +€12,615 | +57.0% |
| Current assets | 29/58 | €33,711 | €135,261 | +€101,551 | +301% |
| Amounts receivable within one year | 40/41 | €5,886 | €39,997 | +€34,111 | +580% |
| Trade receivables | 40 | €5,886 | €39,997 | +€34,111 | +580% |
| Cash at bank and in hand | 54/58 | €27,825 | €95,265 | +€67,440 | +242% |
| Total equity and liabilities | 10/49 | €55,823 | €169,989 | +€114,166 | +205% |
| Equity | 10/15 | €24,763 | €34,157 | +€9,393 | +37.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,237 | -€15,843 | +€9,393 | +37.2% |
| Amounts payable | 17/49 | €31,060 | €135,832 | +€104,773 | +337% |
| Amounts payable after more than one year | 17 | €19,143 | €26,421 | +€7,279 | +38.0% |
| Financial debts | 170/4 | €19,143 | €26,421 | +€7,279 | +38.0% |
| Amounts payable within one year | 42/48 | €11,917 | €94,226 | +€82,309 | +691% |
| Current portion of amounts payable after more than one year | 42 | €5,857 | €10,622 | +€4,765 | +81.3% |
| Trade debts | 44 | €2,041 | €8,874 | +€6,833 | +335% |
| Suppliers | 440/4 | €2,041 | €8,874 | +€6,833 | +335% |
| Taxes, remuneration and social security | 45 | €2,463 | €2,463 | = | 0.0% |
| Taxes | 450/3 | €2,463 | €2,463 | = | 0.0% |
| Other amounts payable | 47/48 | €1,556 | €72,267 | +€70,711 | +4,544% |
| Accrued charges and deferred income | 492/3 | - | €15,185 | +€15,185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,011 | +€5,011 | |
| Other operating charges | 640/8 | - | €423 | +€423 | |
| Gross operating margin | 9900 | -€24,537 | €16,122 | +€40,659 | |
| Operating profit (loss) | 9901 | -€24,537 | €10,688 | +€35,225 | |
| Financial income | 75/76B | - | €409 | +€409 | |
| Recurring financial income | 75 | - | €409 | +€409 | |
| Financial charges | 65/66B | €700 | €1,704 | +€1,004 | +143% |
| Recurring financial charges | 65 | €700 | €1,704 | +€1,004 | +143% |
| Profit (loss) for the period before taxes | 9903 | -€25,237 | €9,393 | +€34,630 | |
| Profit (loss) for the period | 9904 | -€25,237 | €9,393 | +€34,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,237 | €9,393 | +€34,630 |
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 24 October 2026 via checked.be.