360-conseiL: 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-conseiL
Largest movements
- Receivables within one year -€13,421
down €13,421 (-88.4%), from €15,176 to €1,755
of which Trade receivables: -€8,362
- Cash -€6,367
down €6,367 (-70.6%), from €9,020 to €2,653
mainly Net result for the year (-€8,911) and Current portion of long-term debt (-€8,420)
- Tangible fixed assets -€5,000
down €5,000 (-15.3%), from €32,636 to €27,636
of which Plant, machinery and equipment: -€3,755
- Intangible fixed assets -€4,932
down €4,932 (-74.2%), from €6,646 to €1,713
- Profit (loss) carried forward -€8,911
down €8,911, from €7,147 to -€1,764
- Current portion of long-term debt -€8,420
down €8,420 (-51.5%), from €16,354 to €7,934
- Debts after one year -€7,934
down €7,934 (-43.6%), from €18,206 to €10,272
- Tax, wage and social debts -€3,091
down €3,091 (-39.5%), from €7,828 to €4,736
of which Taxes: -€2,591
- Other debts -€1,180
down €1,180 (-14.1%), from €8,364 to €7,184
- Gross operating margin -€12,741
down €12,741 (-74.1%), from €17,198 to €4,457
- Taxes -€1,681
down €1,681, from €1,667 to -€14
- Other operating charges +€1,167
up €1,167 (+283%), from €412 to €1,579
- Financial charges -€357
down €357 (-16.0%), from €2,228 to €1,870
- Depreciation -€310
down €310 (-3.0%), from €10,242 to €9,932
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 | €63,561 | €33,829 | -€29,732 | -46.8% |
| Fixed assets | 21/28 | €39,282 | €29,350 | -€9,932 | -25.3% |
| Intangible fixed assets | 21 | €6,646 | €1,713 | -€4,932 | -74.2% |
| Tangible fixed assets | 22/27 | €32,636 | €27,636 | -€5,000 | -15.3% |
| Land and buildings | 22 | €1,848 | €1,218 | -€630 | -34.1% |
| Plant, machinery and equipment | 23 | €29,253 | €25,498 | -€3,755 | -12.8% |
| Furniture and vehicles | 24 | €1,535 | €920 | -€616 | -40.1% |
| Current assets | 29/58 | €24,280 | €4,480 | -€19,800 | -81.5% |
| Amounts receivable within one year | 40/41 | €15,176 | €1,755 | -€13,421 | -88.4% |
| Trade receivables | 40 | €10,116 | €1,755 | -€8,362 | -82.7% |
| Other amounts receivable | 41 | €5,060 | - | -€5,060 | |
| Cash at bank and in hand | 54/58 | €9,020 | €2,653 | -€6,367 | -70.6% |
| Deferred charges and accrued income | 490/1 | €84 | €73 | -€11 | -13.3% |
| Total equity and liabilities | 10/49 | €63,561 | €33,829 | -€29,732 | -46.8% |
| Equity | 10/15 | €12,147 | €3,236 | -€8,911 | -73.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,147 | -€1,764 | -€8,911 | |
| Amounts payable | 17/49 | €51,415 | €30,594 | -€20,821 | -40.5% |
| Amounts payable after more than one year | 17 | €18,206 | €10,272 | -€7,934 | -43.6% |
| Financial debts | 170/4 | €18,206 | €10,272 | -€7,934 | -43.6% |
| Amounts payable within one year | 42/48 | €33,209 | €20,322 | -€12,887 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €16,354 | €7,934 | -€8,420 | -51.5% |
| Trade debts | 44 | €663 | €468 | -€196 | -29.5% |
| Suppliers | 440/4 | €663 | €468 | -€196 | -29.5% |
| Taxes, remuneration and social security | 45 | €7,828 | €4,736 | -€3,091 | -39.5% |
| Taxes | 450/3 | €5,078 | €2,486 | -€2,591 | -51.0% |
| Remuneration and social security | 454/9 | €2,750 | €2,250 | -€500 | -18.2% |
| Other amounts payable | 47/48 | €8,364 | €7,184 | -€1,180 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,242 | €9,932 | -€310 | -3.0% |
| Other operating charges | 640/8 | €412 | €1,579 | +€1,167 | +283% |
| Gross operating margin | 9900 | €17,198 | €4,457 | -€12,741 | -74.1% |
| Operating profit (loss) | 9901 | €6,543 | -€7,055 | -€13,598 | |
| Financial charges | 65/66B | €2,228 | €1,870 | -€357 | -16.0% |
| Recurring financial charges | 65 | €2,228 | €1,870 | -€357 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €4,316 | -€8,925 | -€13,241 | |
| Income taxes | 67/77 | €1,667 | -€14 | -€1,681 | |
| Profit (loss) for the period | 9904 | €2,649 | -€8,911 | -€11,560 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,649 | -€8,911 | -€11,560 |
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 13 October 2026 via checked.be.