360 GRADEN: what changed
360 GRADEN
Largest movements
- Receivables within one year +€62,657
up €62,657 (+238%), from €26,283 to €88,940
of which Other amounts receivable: +€39,610
- Stocks and contracts +€42,610
up €42,610 (+524%), from €8,130 to €50,740
- Deferred charges and accrued income +€30,000
up €30,000 (+93.0%), from €32,261 to €62,261
- Cash +€4,044
up €4,044 (+112%), from €3,614 to €7,658
mainly Other debts (+€104,893) and Net result for the year (+€27,578)
- Other debts +€104,893
up €104,893 (+187%), from €56,107 to €161,000
- Profit (loss) carried forward +€27,578
up €27,578 (+248%), from €11,111 to €38,689
- Trade debts +€6,582
up €6,582 (+440%), from €1,496 to €8,078
- Gross operating margin +€17,376
up €17,376 (+157%), from €11,092 to €28,468
- Financial charges -€459
down €459 (-44.5%), from €1,032 to €573
of which Financial charges: -€459
- Other operating charges -€345
down €345 (-73.6%), from €469 to €124
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,595 | €210,471 | +€138,876 | +194% |
| Fixed assets | 21/28 | €1,307 | €872 | -€435 | -33.3% |
| Tangible fixed assets | 22/27 | €1,307 | €872 | -€435 | -33.3% |
| Plant, machinery and equipment | 23 | €1,307 | €872 | -€435 | -33.3% |
| Current assets | 29/58 | €70,288 | €209,599 | +€139,311 | +198% |
| Stocks and contracts in progress | 3 | €8,130 | €50,740 | +€42,610 | +524% |
| Stocks | 30/36 | €8,130 | €50,740 | +€42,610 | +524% |
| Amounts receivable within one year | 40/41 | €26,283 | €88,940 | +€62,657 | +238% |
| Trade receivables | 40 | €26,283 | €49,330 | +€23,047 | +87.7% |
| Other amounts receivable | 41 | - | €39,610 | +€39,610 | |
| Cash at bank and in hand | 54/58 | €3,614 | €7,658 | +€4,044 | +112% |
| Deferred charges and accrued income | 490/1 | €32,261 | €62,261 | +€30,000 | +93.0% |
| Total equity and liabilities | 10/49 | €71,595 | €210,471 | +€138,876 | +194% |
| Equity | 10/15 | €13,111 | €40,689 | +€27,578 | +210% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,111 | €38,689 | +€27,578 | +248% |
| Amounts payable | 17/49 | €58,484 | €169,782 | +€111,298 | +190% |
| Amounts payable within one year | 42/48 | €57,846 | €169,078 | +€111,232 | +192% |
| Trade debts | 44 | €1,496 | €8,078 | +€6,582 | +440% |
| Suppliers | 440/4 | €1,496 | €8,078 | +€6,582 | +440% |
| Taxes, remuneration and social security | 45 | €243 | - | -€243 | |
| Taxes | 450/3 | €243 | - | -€243 | |
| Other amounts payable | 47/48 | €56,107 | €161,000 | +€104,893 | +187% |
| Accrued charges and deferred income | 492/3 | €638 | €704 | +€66 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €435 | €435 | = | 0.0% |
| Other operating charges | 640/8 | €469 | €124 | -€345 | -73.6% |
| Gross operating margin | 9900 | €11,092 | €28,468 | +€17,376 | +157% |
| Operating profit (loss) | 9901 | €10,188 | €27,909 | +€17,721 | +174% |
| Financial income | 75/76B | €400 | €242 | -€158 | -39.5% |
| Recurring financial income | 75 | €400 | €242 | -€158 | -39.5% |
| Non-recurring financial income | 76B | - | €242 | +€242 | |
| Financial charges | 65/66B | €1,032 | €573 | -€459 | -44.5% |
| Recurring financial charges | 65 | €1,032 | €573 | -€459 | -44.5% |
| Non-recurring financial charges | 66B | - | €573 | +€573 | |
| Profit (loss) for the period before taxes | 9903 | €9,556 | €27,578 | +€18,022 | +189% |
| Profit (loss) for the period | 9904 | €9,556 | €27,578 | +€18,022 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €9,556 | €27,578 | +€18,022 | +189% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.