360 ID: 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 ID
Largest movements
- Cash -€81,231
down €81,231 (-87.3%), from €93,078 to €11,846
mainly Net result for the year (-€40,742) and Trade debts (-€31,188)
- Receivables within one year -€16,747
down €16,747 (-19.8%), from €84,454 to €67,707
of which Trade receivables: -€10,200
- Tangible fixed assets -€5,179
down €5,179 (-14.0%), from €37,077 to €31,898
of which Furniture and vehicles: -€8,059
- Profit (loss) carried forward -€40,742
down €40,742 (-35.3%), from €115,476 to €74,734
- Trade debts -€31,188
down €31,188 (-75.0%), from €41,591 to €10,403
- Other debts -€23,294
down €23,294 (-95.9%), from €24,284 to €990
- Accrued charges and deferred income -€4,126
down €4,126 (-89.1%), from €4,633 to €506
- Tax, wage and social debts -€4,038
down €4,038 (-27.3%), from €14,800 to €10,762
- Gross operating margin -€96,387
down €96,387, from €71,479 to -€24,908
- Taxes -€12,876
down €12,876 (-97.7%), from €13,176 to €300
- Depreciation +€4,972
up €4,972 (+57.3%), from €8,677 to €13,649
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 | €219,383 | €115,995 | -€103,388 | -47.1% |
| Fixed assets | 21/28 | €37,077 | €31,898 | -€5,179 | -14.0% |
| Tangible fixed assets | 22/27 | €37,077 | €31,898 | -€5,179 | -14.0% |
| Plant, machinery and equipment | 23 | - | €3,242 | +€3,242 | |
| Furniture and vehicles | 24 | €34,298 | €26,239 | -€8,059 | -23.5% |
| Other tangible fixed assets | 26 | €2,779 | €2,416 | -€362 | -13.0% |
| Current assets | 29/58 | €182,306 | €84,097 | -€98,209 | -53.9% |
| Amounts receivable within one year | 40/41 | €84,454 | €67,707 | -€16,747 | -19.8% |
| Trade receivables | 40 | €52,715 | €42,515 | -€10,200 | -19.3% |
| Other amounts receivable | 41 | €31,740 | €25,193 | -€6,547 | -20.6% |
| Cash at bank and in hand | 54/58 | €93,078 | €11,846 | -€81,231 | -87.3% |
| Deferred charges and accrued income | 490/1 | €4,774 | €4,543 | -€231 | -4.8% |
| Total equity and liabilities | 10/49 | €219,383 | €115,995 | -€103,388 | -47.1% |
| Equity | 10/15 | €134,076 | €93,334 | -€40,742 | -30.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,476 | €74,734 | -€40,742 | -35.3% |
| Amounts payable | 17/49 | €85,307 | €22,661 | -€62,646 | -73.4% |
| Amounts payable within one year | 42/48 | €80,675 | €22,155 | -€58,520 | -72.5% |
| Trade debts | 44 | €41,591 | €10,403 | -€31,188 | -75.0% |
| Suppliers | 440/4 | €41,591 | €10,403 | -€31,188 | -75.0% |
| Taxes, remuneration and social security | 45 | €14,800 | €10,762 | -€4,038 | -27.3% |
| Taxes | 450/3 | €14,800 | €10,762 | -€4,038 | -27.3% |
| Other amounts payable | 47/48 | €24,284 | €990 | -€23,294 | -95.9% |
| Accrued charges and deferred income | 492/3 | €4,633 | €506 | -€4,126 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,677 | €13,649 | +€4,972 | +57.3% |
| Other operating charges | 640/8 | €1,189 | €1,147 | -€41 | -3.5% |
| Gross operating margin | 9900 | €71,479 | -€24,908 | -€96,387 | |
| Operating profit (loss) | 9901 | €61,614 | -€39,705 | -€101,318 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -94.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -94.3% |
| Financial charges | 65/66B | €943 | €738 | -€205 | -21.8% |
| Recurring financial charges | 65 | €943 | €738 | -€205 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €60,671 | -€40,442 | -€101,114 | |
| Income taxes | 67/77 | €13,176 | €300 | -€12,876 | -97.7% |
| Profit (loss) for the period | 9904 | €47,495 | -€40,742 | -€88,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,495 | -€40,742 | -€88,238 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.