360 Consulting: 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 Consulting
Largest movements
- Receivables after one year -€65,000
down €65,000 (-100%), from €65,000 to €0
- Cash -€13,566
down €13,566 (-30.5%), from €44,439 to €30,873
mainly Contributions, distributions and other (-€99,909) and Current portion of long-term debt (-€48,082)
- Receivables within one year +€11,681
up €11,681 (+24.0%), from €48,643 to €60,324
of which Trade receivables: +€11,681
- Other debts +€107,002
up €107,002 (+235%), from €45,590 to €152,592
- Reserves -€66,232
down €66,232 (-34.7%), from €190,864 to €124,631
of which Distributable reserves: -€66,232
- Current portion of long-term debt -€48,082
down €48,082 (-55.1%), from €87,184 to €39,102
- Debts after one year -€39,102
down €39,102 (-8.5%), from €460,704 to €421,602
- Tax, wage and social debts -€26,122
down €26,122 (-63.5%), from €41,114 to €14,992
of which Taxes: -€23,882
- Other operating charges -€9,553
down €9,553 (-54.1%), from €17,646 to €8,093
- Gross operating margin +€4,636
up €4,636 (+4.1%), from €112,141 to €116,777
- Financial charges -€3,845
down €3,845 (-15.4%), from €24,905 to €21,061
- Depreciation +€3,370
up €3,370 (+9.0%), from €37,337 to €40,707
- Taxes +€2,226
up €2,226 (+17.8%), from €12,529 to €14,754
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 | €845,965 | €779,005 | -€66,960 | -7.9% |
| Fixed assets | 21/28 | €681,132 | €686,596 | +€5,464 | +0.8% |
| Tangible fixed assets | 22/27 | €681,132 | €686,596 | +€5,464 | +0.8% |
| Land and buildings | 22 | €656,600 | €661,691 | +€5,091 | +0.8% |
| Furniture and vehicles | 24 | €24,123 | €24,869 | +€746 | +3.1% |
| Other tangible fixed assets | 26 | €410 | €36 | -€374 | -91.2% |
| Current assets | 29/58 | €164,832 | €92,409 | -€72,424 | -43.9% |
| Amounts receivable after more than one year | 29 | €65,000 | €0 | -€65,000 | -100% |
| Other amounts receivable | 291 | €65,000 | €0 | -€65,000 | -100% |
| Amounts receivable within one year | 40/41 | €48,643 | €60,324 | +€11,681 | +24.0% |
| Trade receivables | 40 | €48,643 | €60,324 | +€11,681 | +24.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €507 | €0 | -€507 | -100% |
| Cash at bank and in hand | 54/58 | €44,439 | €30,873 | -€13,566 | -30.5% |
| Deferred charges and accrued income | 490/1 | €6,244 | €1,211 | -€5,033 | -80.6% |
| Total equity and liabilities | 10/49 | €845,965 | €779,005 | -€66,960 | -7.9% |
| Equity | 10/15 | €203,264 | €137,031 | -€66,232 | -32.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €190,864 | €124,631 | -€66,232 | -34.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €190,864 | €124,631 | -€66,232 | -34.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €642,701 | €641,973 | -€728 | -0.1% |
| Amounts payable after more than one year | 17 | €460,704 | €421,602 | -€39,102 | -8.5% |
| Financial debts | 170/4 | €460,704 | €421,602 | -€39,102 | -8.5% |
| Amounts payable within one year | 42/48 | €178,130 | €217,900 | +€39,769 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €87,184 | €39,102 | -€48,082 | -55.1% |
| Financial debts | 43 | €19 | €304 | +€285 | +1,468% |
| Credit institutions | 430/8 | €19 | €304 | +€285 | +1,468% |
| Trade debts | 44 | €4,222 | €10,909 | +€6,687 | +158% |
| Suppliers | 440/4 | €4,222 | €10,909 | +€6,687 | +158% |
| Taxes, remuneration and social security | 45 | €41,114 | €14,992 | -€26,122 | -63.5% |
| Taxes | 450/3 | €38,874 | €14,992 | -€23,882 | -61.4% |
| Remuneration and social security | 454/9 | €2,240 | €0 | -€2,240 | -100% |
| Other amounts payable | 47/48 | €45,590 | €152,592 | +€107,002 | +235% |
| Accrued charges and deferred income | 492/3 | €3,867 | €2,472 | -€1,395 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,337 | €40,707 | +€3,370 | +9.0% |
| Other operating charges | 640/8 | €17,646 | €8,093 | -€9,553 | -54.1% |
| Gross operating margin | 9900 | €112,141 | €116,777 | +€4,636 | +4.1% |
| Operating profit (loss) | 9901 | €57,158 | €67,977 | +€10,819 | +18.9% |
| Financial income | 75/76B | €2,316 | €1,514 | -€802 | -34.6% |
| Recurring financial income | 75 | €2,316 | €1,514 | -€802 | -34.6% |
| Financial charges | 65/66B | €24,905 | €21,061 | -€3,845 | -15.4% |
| Recurring financial charges | 65 | €24,905 | €21,061 | -€3,845 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €34,569 | €48,431 | +€13,861 | +40.1% |
| Income taxes | 67/77 | €12,529 | €14,754 | +€2,226 | +17.8% |
| Profit (loss) for the period | 9904 | €22,041 | €33,676 | +€11,636 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,041 | €33,676 | +€11,636 | +52.8% |
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 28 October 2026 via checked.be.