360 Events: 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 Events
Largest movements
- Stocks and contracts -€103,418
down €103,418 (-46.4%), from €222,746 to €119,328
- Receivables within one year -€24,043
down €24,043 (-15.9%), from €151,578 to €127,535
of which Trade receivables: -€15,628
- Deferred charges and accrued income -€24,014
down €24,014 (-83.3%), from €28,816 to €4,802
- Cash +€11,719
up €11,719 (+25.9%), from €45,247 to €56,966
mainly Other debts (+€122,468) and Stocks and contracts (+€103,418)
- Tangible fixed assets +€10,389
up €10,389 (+14.2%), from €73,379 to €83,768
of which Plant, machinery and equipment: +€38,036
- Profit (loss) carried forward -€163,414
down €163,414 (-147%), from -€110,976 to -€274,390
- Other debts +€122,468
up €122,468 (+50.0%), from €245,011 to €367,479
- Debts after one year -€62,109
down €62,109 (-28.1%), from €220,950 to €158,841
- Trade debts -€34,451
down €34,451 (-62.8%), from €54,889 to €20,438
- Tax, wage and social debts +€21,092
up €21,092 (+81.2%), from €25,984 to €47,076
of which Remuneration and social security: +€21,059
- Gross operating margin -€77,295
down €77,295 (-25.1%), from €308,348 to €231,053
- Staff costs +€35,842
up €35,842 (+11.1%), from €321,889 to €357,731
- Depreciation -€10,217
down €10,217 (-27.3%), from €37,459 to €27,242
- Taxes +€10,066
up €10,066 (+96.2%), from -€10,463 to -€397
- Financial income -€4,006
down €4,006 (-79.7%), from €5,026 to €1,020
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 | €534,817 | €403,884 | -€130,933 | -24.5% |
| Fixed assets | 21/28 | €86,430 | €95,253 | +€8,823 | +10.2% |
| Intangible fixed assets | 21 | €7,651 | €6,085 | -€1,566 | -20.5% |
| Tangible fixed assets | 22/27 | €73,379 | €83,768 | +€10,389 | +14.2% |
| Plant, machinery and equipment | 23 | €17,478 | €55,514 | +€38,036 | +218% |
| Furniture and vehicles | 24 | €41,291 | €26,047 | -€15,244 | -36.9% |
| Leasing and similar rights | 25 | €13,985 | €1,680 | -€12,305 | -88.0% |
| Other tangible fixed assets | 26 | €625 | €527 | -€98 | -15.7% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €448,387 | €308,631 | -€139,756 | -31.2% |
| Stocks and contracts in progress | 3 | €222,746 | €119,328 | -€103,418 | -46.4% |
| Stocks | 30/36 | €222,746 | €119,328 | -€103,418 | -46.4% |
| Amounts receivable within one year | 40/41 | €151,578 | €127,535 | -€24,043 | -15.9% |
| Trade receivables | 40 | €41,564 | €25,936 | -€15,628 | -37.6% |
| Other amounts receivable | 41 | €110,014 | €101,599 | -€8,415 | -7.6% |
| Cash at bank and in hand | 54/58 | €45,247 | €56,966 | +€11,719 | +25.9% |
| Deferred charges and accrued income | 490/1 | €28,816 | €4,802 | -€24,014 | -83.3% |
| Total equity and liabilities | 10/49 | €534,817 | €403,884 | -€130,933 | -24.5% |
| Equity | 10/15 | -€88,644 | -€252,058 | -€163,414 | -184% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €7,332 | €7,332 | = | 0.0% |
| Distributable reserves | 133 | €7,332 | €7,332 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,976 | -€274,390 | -€163,414 | -147% |
| Amounts payable | 17/49 | €623,461 | €655,942 | +€32,481 | +5.2% |
| Amounts payable after more than one year | 17 | €220,950 | €158,841 | -€62,109 | -28.1% |
| Financial debts | 170/4 | €220,950 | €158,841 | -€62,109 | -28.1% |
| Amounts payable within one year | 42/48 | €402,511 | €497,101 | +€94,590 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €76,628 | €62,109 | -€14,519 | -18.9% |
| Trade debts | 44 | €54,889 | €20,438 | -€34,451 | -62.8% |
| Suppliers | 440/4 | €54,889 | €20,438 | -€34,451 | -62.8% |
| Taxes, remuneration and social security | 45 | €25,984 | €47,076 | +€21,092 | +81.2% |
| Taxes | 450/3 | €2,344 | €2,377 | +€33 | +1.4% |
| Remuneration and social security | 454/9 | €23,640 | €44,699 | +€21,059 | +89.1% |
| Other amounts payable | 47/48 | €245,011 | €367,479 | +€122,468 | +50.0% |
| Non-recurring operating income | 76A | - | €12,136 | +€12,136 | |
| Remuneration, social security and pensions | 62 | €321,889 | €357,731 | +€35,842 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,459 | €27,242 | -€10,217 | -27.3% |
| Other operating charges | 640/8 | €6,195 | €3,286 | -€2,909 | -47.0% |
| Non-recurring operating charges | 66A | €60,474 | €1,299 | -€59,175 | -97.9% |
| Gross operating margin | 9900 | €308,348 | €231,053 | -€77,295 | -25.1% |
| Operating profit (loss) | 9901 | -€117,670 | -€158,505 | -€40,835 | -34.7% |
| Financial income | 75/76B | €5,026 | €1,020 | -€4,006 | -79.7% |
| Recurring financial income | 75 | €5,026 | €1,020 | -€4,006 | -79.7% |
| Financial charges | 65/66B | €8,795 | €6,326 | -€2,469 | -28.1% |
| Recurring financial charges | 65 | €8,795 | €6,326 | -€2,469 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€121,439 | -€163,811 | -€42,372 | -34.9% |
| Income taxes | 67/77 | -€10,463 | -€397 | +€10,066 | +96.2% |
| Profit (loss) for the period | 9904 | -€110,976 | -€163,414 | -€52,438 | -47.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€110,976 | -€163,414 | -€52,438 | -47.3% |
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 20 October 2026 via checked.be.