360 Beach: 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 Beach
Largest movements
- Receivables within one year -€11,946
down €11,946 (-98.3%), from €12,150 to €204
of which Trade receivables: -€12,150
- Cash -€6,720
down €6,720 (-93.1%), from €7,221 to €501
mainly Net result for the year (-€11,191) and Other debts (-€10,000)
- Intangible fixed assets -€3,588
no longer reported in 2025 (was €3,588)
- Tangible fixed assets -€1,685
down €1,685 (-30.6%), from €5,498 to €3,813
- Profit (loss) carried forward -€11,191
down €11,191 (-15.9%), from -€70,476 to -€81,667
- Other debts -€10,000
down €10,000 (-13.2%), from €76,000 to €66,000
- Tax, wage and social debts -€2,593
no longer reported in 2025 (was €2,593)
- Depreciation -€1,160
down €1,160 (-40.8%), from €2,845 to €1,685
- Gross operating margin +€577
up €577 (+12.8%), from -€4,508 to -€3,931
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 | €28,457 | €4,518 | -€23,939 | -84.1% |
| Fixed assets | 21/28 | €9,086 | €3,813 | -€5,273 | -58.0% |
| Intangible fixed assets | 21 | €3,588 | - | -€3,588 | |
| Tangible fixed assets | 22/27 | €5,498 | €3,813 | -€1,685 | -30.6% |
| Plant, machinery and equipment | 23 | €5,498 | €3,813 | -€1,685 | -30.6% |
| Current assets | 29/58 | €19,371 | €705 | -€18,666 | -96.4% |
| Amounts receivable within one year | 40/41 | €12,150 | €204 | -€11,946 | -98.3% |
| Trade receivables | 40 | €12,150 | - | -€12,150 | |
| Other amounts receivable | 41 | - | €204 | +€204 | |
| Cash at bank and in hand | 54/58 | €7,221 | €501 | -€6,720 | -93.1% |
| Total equity and liabilities | 10/49 | €28,457 | €4,518 | -€23,939 | -84.1% |
| Equity | 10/15 | -€50,476 | -€61,667 | -€11,191 | -22.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,476 | -€81,667 | -€11,191 | -15.9% |
| Amounts payable | 17/49 | €78,933 | €66,185 | -€12,748 | -16.1% |
| Amounts payable within one year | 42/48 | €78,933 | €66,185 | -€12,748 | -16.1% |
| Trade debts | 44 | €340 | €185 | -€155 | -45.6% |
| Suppliers | 440/4 | €340 | €185 | -€155 | -45.6% |
| Taxes, remuneration and social security | 45 | €2,593 | - | -€2,593 | |
| Taxes | 450/3 | €2,593 | - | -€2,593 | |
| Other amounts payable | 47/48 | €76,000 | €66,000 | -€10,000 | -13.2% |
| Non-recurring operating income | 76A | €6,690 | - | -€6,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,845 | €1,685 | -€1,160 | -40.8% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Non-recurring operating charges | 66A | - | €5,050 | +€5,050 | |
| Gross operating margin | 9900 | -€4,508 | -€3,931 | +€577 | +12.8% |
| Operating profit (loss) | 9901 | -€7,846 | -€11,171 | -€3,325 | -42.4% |
| Financial charges | 65/66B | €15 | €21 | +€6 | +39.2% |
| Recurring financial charges | 65 | €15 | €21 | +€6 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,861 | -€11,191 | -€3,330 | -42.4% |
| Profit (loss) for the period | 9904 | -€7,861 | -€11,191 | -€3,330 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,861 | -€11,191 | -€3,330 | -42.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.