360 Degrés: 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 Degrés
Largest movements
- Intangible fixed assets -€15,288
down €15,288 (-22.2%), from €68,796 to €53,508
- Cash -€2,176
down €2,176 (-68.5%), from €3,176 to €1,000
mainly Debts after one year (-€29,328) and Current portion of long-term debt (-€1,508)
- Tangible fixed assets -€1,293
down €1,293 (-27.9%), from €4,642 to €3,348
of which Furniture and vehicles: -€648
- Debts after one year -€29,328
down €29,328 (-21.3%), from €137,391 to €108,063
- Other debts +€5,807
up €5,807 (+39.7%), from €14,618 to €20,424
- Tax, wage and social debts +€3,265
up €3,265 (+65.8%), from €4,962 to €8,227
- Profit (loss) carried forward +€2,703
up €2,703 (+2.4%), from -€112,155 to -€109,453
- Current portion of long-term debt -€1,508
down €1,508 (-4.9%), from €30,932 to €29,424
- Depreciation -€10,696
down €10,696 (-37.4%), from €28,581 to €17,885
- Taxes +€9,627
up €9,627 (+268.2%), from €3,589 to €13,216
- Gross operating margin -€2,099
down €2,099 (-4.9%), from €42,679 to €40,580
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 | €86,200 | €67,354 | -€18,847 | -21.9% |
| Fixed assets | 21/28 | €73,438 | €56,856 | -€16,581 | -22.6% |
| Intangible fixed assets | 21 | €68,796 | €53,508 | -€15,288 | -22.2% |
| Tangible fixed assets | 22/27 | €4,642 | €3,348 | -€1,293 | -27.9% |
| Furniture and vehicles | 24 | €999 | €351 | -€648 | -64.8% |
| Other tangible fixed assets | 26 | €3,642 | €2,997 | -€645 | -17.7% |
| Current assets | 29/58 | €12,763 | €10,498 | -€2,265 | -17.7% |
| Amounts receivable within one year | 40/41 | €8,500 | €8,500 | = | 0.0% |
| Trade receivables | 40 | €8,500 | €8,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,176 | €1,000 | -€2,176 | -68.5% |
| Deferred charges and accrued income | 490/1 | €1,086 | €998 | -€89 | -8.2% |
| Total equity and liabilities | 10/49 | €86,200 | €67,354 | -€18,847 | -21.9% |
| Equity | 10/15 | -€105,955 | -€103,253 | +€2,703 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,155 | -€109,453 | +€2,703 | +2.4% |
| Amounts payable | 17/49 | €192,156 | €170,606 | -€21,549 | -11.2% |
| Amounts payable after more than one year | 17 | €137,391 | €108,063 | -€29,328 | -21.3% |
| Financial debts | 170/4 | €137,391 | €108,063 | -€29,328 | -21.3% |
| Amounts payable within one year | 42/48 | €53,565 | €61,344 | +€7,779 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €30,932 | €29,424 | -€1,508 | -4.9% |
| Financial debts | 43 | €1,351 | €1,593 | +€242 | +17.9% |
| Credit institutions | 430/8 | €1,351 | €1,593 | +€242 | +17.9% |
| Trade debts | 44 | €1,702 | €1,676 | -€26 | -1.5% |
| Suppliers | 440/4 | €1,702 | €1,676 | -€26 | -1.5% |
| Taxes, remuneration and social security | 45 | €4,962 | €8,227 | +€3,265 | +65.8% |
| Taxes | 450/3 | €4,962 | €8,227 | +€3,265 | +65.8% |
| Other amounts payable | 47/48 | €14,618 | €20,424 | +€5,807 | +39.7% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,581 | €17,885 | -€10,696 | -37.4% |
| Other operating charges | 640/8 | €2,903 | €2,806 | -€97 | -3.3% |
| Gross operating margin | 9900 | €42,679 | €40,580 | -€2,099 | -4.9% |
| Operating profit (loss) | 9901 | €11,195 | €19,888 | +€8,693 | +77.7% |
| Financial income | 75/76B | €13 | €10 | -€3 | -20.3% |
| Recurring financial income | 75 | €13 | €10 | -€3 | -20.3% |
| Financial charges | 65/66B | €4,300 | €3,980 | -€320 | -7.4% |
| Recurring financial charges | 65 | €4,300 | €3,980 | -€320 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €6,908 | €15,919 | +€9,011 | +130.4% |
| Income taxes | 67/77 | €3,589 | €13,216 | +€9,627 | +268.2% |
| Profit (loss) for the period | 9904 | €3,319 | €2,703 | -€616 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,319 | €2,703 | -€616 | -18.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.