360° Agency: 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° Agency
Largest movements
- Receivables within one year -€7,961
down €7,961 (-16.0%), from €49,829 to €41,868
of which Other amounts receivable: -€7,449
- Cash +€1,746
up €1,746 (+9,677%), from €18 to €1,764
mainly Trade debts (+€14,539) and Receivables within one year (+€7,961)
- Tangible fixed assets -€583
down €583 (-58.1%), from €1,004 to €421
- Trade debts +€14,539
up €14,539 (+327%), from €4,445 to €18,983
- Profit (loss) carried forward -€14,128
down €14,128 (-77.3%), from €18,283 to €4,155
- Tax, wage and social debts -€7,130
down €7,130 (-33.6%), from €21,214 to €14,085
of which Taxes: -€7,130
- Gross operating margin -€35,751
down €35,751, from €23,862 to -€11,889
- Taxes -€5,298
no longer reported in 2025 (was €5,298)
- Other operating charges +€1,980
up €1,980 (+3,324%), from €60 to €2,040
- Financial charges +€629
up €629, from €0 to €629
- Financial income +€613
up €613 (+153%), from €400 to €1,013
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 | €51,142 | €44,424 | -€6,719 | -13.1% |
| Fixed assets | 21/28 | €1,004 | €421 | -€583 | -58.1% |
| Tangible fixed assets | 22/27 | €1,004 | €421 | -€583 | -58.1% |
| Furniture and vehicles | 24 | €1,004 | €421 | -€583 | -58.1% |
| Current assets | 29/58 | €50,139 | €44,003 | -€6,136 | -12.2% |
| Amounts receivable within one year | 40/41 | €49,829 | €41,868 | -€7,961 | -16.0% |
| Trade receivables | 40 | €27,799 | €27,287 | -€512 | -1.8% |
| Other amounts receivable | 41 | €22,030 | €14,581 | -€7,449 | -33.8% |
| Cash at bank and in hand | 54/58 | €18 | €1,764 | +€1,746 | +9,677% |
| Deferred charges and accrued income | 490/1 | €292 | €371 | +€79 | +27.2% |
| Total equity and liabilities | 10/49 | €51,142 | €44,424 | -€6,719 | -13.1% |
| Equity | 10/15 | €20,283 | €6,155 | -€14,128 | -69.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,283 | €4,155 | -€14,128 | -77.3% |
| Amounts payable | 17/49 | €30,859 | €38,268 | +€7,409 | +24.0% |
| Amounts payable within one year | 42/48 | €30,859 | €38,268 | +€7,409 | +24.0% |
| Trade debts | 44 | €4,445 | €18,983 | +€14,539 | +327% |
| Suppliers | 440/4 | €4,445 | €18,983 | +€14,539 | +327% |
| Taxes, remuneration and social security | 45 | €21,214 | €14,085 | -€7,130 | -33.6% |
| Taxes | 450/3 | €21,214 | €14,085 | -€7,130 | -33.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €5,200 | €5,200 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €583 | +€47 | +8.7% |
| Other operating charges | 640/8 | €60 | €2,040 | +€1,980 | +3,324% |
| Gross operating margin | 9900 | €23,862 | -€11,889 | -€35,751 | |
| Operating profit (loss) | 9901 | €23,266 | -€14,512 | -€37,777 | |
| Financial income | 75/76B | €400 | €1,013 | +€613 | +153% |
| Recurring financial income | 75 | €400 | €1,013 | +€613 | +153% |
| Financial charges | 65/66B | €0 | €629 | +€629 | |
| Recurring financial charges | 65 | €0 | €629 | +€629 | |
| Profit (loss) for the period before taxes | 9903 | €23,666 | -€14,128 | -€37,794 | |
| Income taxes | 67/77 | €5,298 | - | -€5,298 | |
| Profit (loss) for the period | 9904 | €18,368 | -€14,128 | -€32,496 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,368 | -€14,128 | -€32,496 |
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 26 October 2026 via checked.be.