360 HOLDING: 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 HOLDING
Largest movements
- Tangible fixed assets -€41,778
down €41,778 (-5.9%), from €704,967 to €663,189
of which Land and buildings: -€21,194
- Receivables within one year +€37,193
up €37,193 (+97.1%), from €38,307 to €75,500
of which Trade receivables: +€30,000
- Deferred charges and accrued income -€12,893
down €12,893 (-96.2%), from €13,398 to €505
- Debts after one year -€20,638
down €20,638 (-3.4%), from €599,130 to €578,491
of which Financial debts: -€41,973
- Depreciation +€4,744
up €4,744 (+12.8%), from €37,034 to €41,778
- Gross operating margin +€1,644
up €1,644 (+2.7%), from €61,780 to €63,424
- Financial charges -€660
down €660 (-4.8%), from €13,766 to €13,106
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 | €764,944 | €743,619 | -€21,324 | -2.8% |
| Fixed assets | 21/28 | €704,967 | €663,189 | -€41,778 | -5.9% |
| Tangible fixed assets | 22/27 | €704,967 | €663,189 | -€41,778 | -5.9% |
| Land and buildings | 22 | €526,239 | €505,045 | -€21,194 | -4.0% |
| Other tangible fixed assets | 26 | €178,728 | €158,144 | -€20,585 | -11.5% |
| Current assets | 29/58 | €59,976 | €80,430 | +€20,454 | +34.1% |
| Amounts receivable within one year | 40/41 | €38,307 | €75,500 | +€37,193 | +97.1% |
| Trade receivables | 40 | €38,225 | €68,225 | +€30,000 | +78.5% |
| Other amounts receivable | 41 | €82 | €7,275 | +€7,193 | +8,748% |
| Cash at bank and in hand | 54/58 | €8,271 | €4,425 | -€3,846 | -46.5% |
| Deferred charges and accrued income | 490/1 | €13,398 | €505 | -€12,893 | -96.2% |
| Total equity and liabilities | 10/49 | €764,944 | €743,619 | -€21,324 | -2.8% |
| Equity | 10/15 | €112,243 | €112,595 | +€352 | +0.3% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €91,304 | €91,304 | = | 0.0% |
| Distributable reserves | 133 | €91,304 | €91,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | €488 | €840 | +€352 | +72.2% |
| Amounts payable | 17/49 | €652,700 | €631,024 | -€21,677 | -3.3% |
| Amounts payable after more than one year | 17 | €599,130 | €578,491 | -€20,638 | -3.4% |
| Financial debts | 170/4 | €540,321 | €498,348 | -€41,973 | -7.8% |
| Other amounts payable | 178/9 | €58,809 | €80,143 | +€21,334 | +36.3% |
| Amounts payable within one year | 42/48 | €53,571 | €52,533 | -€1,038 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €28,907 | €26,429 | -€2,478 | -8.6% |
| Trade debts | 44 | €18,113 | €17,690 | -€424 | -2.3% |
| Suppliers | 440/4 | €18,113 | €17,690 | -€424 | -2.3% |
| Taxes, remuneration and social security | 45 | - | €126 | +€126 | |
| Taxes | 450/3 | - | €126 | +€126 | |
| Other amounts payable | 47/48 | €6,551 | €8,287 | +€1,737 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,034 | €41,778 | +€4,744 | +12.8% |
| Other operating charges | 640/8 | €7,821 | €8,066 | +€245 | +3.1% |
| Gross operating margin | 9900 | €61,780 | €63,424 | +€1,644 | +2.7% |
| Operating profit (loss) | 9901 | €16,925 | €13,580 | -€3,345 | -19.8% |
| Financial income | 75/76B | €274 | €6 | -€268 | -97.8% |
| Recurring financial income | 75 | €274 | €6 | -€268 | -97.8% |
| Financial charges | 65/66B | €13,766 | €13,106 | -€660 | -4.8% |
| Recurring financial charges | 65 | €13,766 | €13,106 | -€660 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €3,433 | €480 | -€2,953 | -86.0% |
| Income taxes | 67/77 | - | €128 | +€128 | |
| Profit (loss) for the period | 9904 | €3,433 | €352 | -€3,081 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,433 | €352 | -€3,081 | -89.7% |
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 19 October 2026 via checked.be.