360 Degrés Management: what changed
360 Degrés Management
Largest movements
- Receivables within one year -€10,126
down €10,126 (-74.6%), from €13,571 to €3,445
- Deferred charges and accrued income +€9,438
up €9,438 (+148%), from €6,382 to €15,820
- Cash -€2,852
down €2,852 (-7.1%), from €39,980 to €37,129
mainly Contributions, distributions and other (-€33,712) and Deferred charges and accrued income (-€9,438)
- Intangible fixed assets -€1,807
down €1,807 (-50.8%), from €3,559 to €1,753
- Other debts -€6,257
down €6,257 (-15.3%), from €41,021 to €34,764
- Trade debts +€1,432
up €1,432 (+36.0%), from €3,973 to €5,405
- Tax, wage and social debts -€1,247
down €1,247 (-6.2%), from €20,028 to €18,782
of which Taxes: -€1,247
- Gross operating margin -€16,323
down €16,323 (-24.2%), from €67,404 to €51,080
- Other operating charges -€10,379
down €10,379 (-98.8%), from €10,500 to €121
- Taxes +€1,425
up €1,425 (+11.4%), from €12,475 to €13,900
- Depreciation -€1,012
down €1,012 (-28.5%), from €3,548 to €2,536
- Financial charges +€817
up €817 (+658%), from €124 to €941
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,786 | €73,710 | -€6,075 | -7.6% |
| Fixed assets | 21/28 | €19,852 | €17,316 | -€2,536 | -12.8% |
| Intangible fixed assets | 21 | €3,559 | €1,753 | -€1,807 | -50.8% |
| Tangible fixed assets | 22/27 | €1,293 | €564 | -€730 | -56.4% |
| Furniture and vehicles | 24 | €1,293 | €564 | -€730 | -56.4% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €59,933 | €56,394 | -€3,539 | -5.9% |
| Amounts receivable within one year | 40/41 | €13,571 | €3,445 | -€10,126 | -74.6% |
| Trade receivables | 40 | €13,571 | €3,445 | -€10,126 | -74.6% |
| Cash at bank and in hand | 54/58 | €39,980 | €37,129 | -€2,852 | -7.1% |
| Deferred charges and accrued income | 490/1 | €6,382 | €15,820 | +€9,438 | +148% |
| Total equity and liabilities | 10/49 | €79,786 | €73,710 | -€6,075 | -7.6% |
| Equity | 10/15 | €14,764 | €14,760 | -€4 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €504 | €500 | -€4 | -0.8% |
| Amounts payable | 17/49 | €65,022 | €58,950 | -€6,072 | -9.3% |
| Amounts payable within one year | 42/48 | €65,022 | €58,950 | -€6,072 | -9.3% |
| Trade debts | 44 | €3,973 | €5,405 | +€1,432 | +36.0% |
| Suppliers | 440/4 | €3,973 | €5,405 | +€1,432 | +36.0% |
| Taxes, remuneration and social security | 45 | €20,028 | €18,782 | -€1,247 | -6.2% |
| Taxes | 450/3 | €18,678 | €17,432 | -€1,247 | -6.7% |
| Remuneration and social security | 454/9 | €1,350 | €1,350 | = | 0.0% |
| Other amounts payable | 47/48 | €41,021 | €34,764 | -€6,257 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,548 | €2,536 | -€1,012 | -28.5% |
| Other operating charges | 640/8 | €10,500 | €121 | -€10,379 | -98.8% |
| Gross operating margin | 9900 | €67,404 | €51,080 | -€16,323 | -24.2% |
| Operating profit (loss) | 9901 | €53,356 | €48,423 | -€4,933 | -9.2% |
| Financial income | 75/76B | - | €126 | +€126 | |
| Recurring financial income | 75 | - | €126 | +€126 | |
| Financial charges | 65/66B | €124 | €941 | +€817 | +658% |
| Recurring financial charges | 65 | €124 | €941 | +€817 | +658% |
| Profit (loss) for the period before taxes | 9903 | €53,232 | €47,608 | -€5,624 | -10.6% |
| Income taxes | 67/77 | €12,475 | €13,900 | +€1,425 | +11.4% |
| Profit (loss) for the period | 9904 | €40,756 | €33,708 | -€7,048 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,756 | €33,708 | -€7,048 | -17.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.