360-IT: 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-IT
Largest movements
- Cash +€150,080
up €150,080 (+29.1%), from €516,378 to €666,457
mainly Net result for the year (+€337,718) and Other debts (+€143,268)
- Receivables within one year +€28,385
up €28,385 (+8.3%), from €342,512 to €370,898
of which Trade receivables: +€28,784
- Stocks and contracts +€13,037
up €13,037 (+109%), from €11,963 to €25,000
- Tangible fixed assets -€12,285
down €12,285 (-17.5%), from €70,134 to €57,849
of which Furniture and vehicles: -€24,381
- Other debts +€143,268
up €143,268 (+74.9%), from €191,177 to €334,445
- Tax, wage and social debts +€37,364
up €37,364 (+30.7%), from €121,568 to €158,932
of which Taxes: +€30,627
- Trade debts +€36,976
up €36,976 (+104%), from €35,552 to €72,528
- Debts after one year -€14,686
down €14,686 (-51.6%), from €28,488 to €13,802
- Reserves -€12,282
down €12,282 (-2.3%), from €541,364 to €529,082
- Gross operating margin +€283,012
up €283,012 (+36.7%), from €771,050 to €1.1m
- Staff costs +€108,895
up €108,895 (+23.7%), from €458,844 to €567,739
- Taxes +€44,257
up €44,257 (+57.7%), from €76,719 to €120,976
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 | €960,557 | €1,142,076 | +€181,519 | +18.9% |
| Fixed assets | 21/28 | €78,454 | €66,169 | -€12,285 | -15.7% |
| Tangible fixed assets | 22/27 | €70,134 | €57,849 | -€12,285 | -17.5% |
| Plant, machinery and equipment | 23 | €401 | €12,497 | +€12,096 | +3,018% |
| Furniture and vehicles | 24 | €69,733 | €45,352 | -€24,381 | -35.0% |
| Financial fixed assets | 28 | €8,320 | €8,320 | = | 0.0% |
| Current assets | 29/58 | €882,103 | €1,075,907 | +€193,804 | +22.0% |
| Stocks and contracts in progress | 3 | €11,963 | €25,000 | +€13,037 | +109% |
| Stocks | 30/36 | €11,963 | €25,000 | +€13,037 | +109% |
| Amounts receivable within one year | 40/41 | €342,512 | €370,898 | +€28,385 | +8.3% |
| Trade receivables | 40 | €342,114 | €370,898 | +€28,784 | +8.4% |
| Other amounts receivable | 41 | €398 | €0 | -€398 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €516,378 | €666,457 | +€150,080 | +29.1% |
| Deferred charges and accrued income | 490/1 | €11,250 | €13,552 | +€2,302 | +20.5% |
| Total equity and liabilities | 10/49 | €960,557 | €1,142,076 | +€181,519 | +18.9% |
| Equity | 10/15 | €559,964 | €547,682 | -€12,282 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €541,364 | €529,082 | -€12,282 | -2.3% |
| Distributable reserves | 133 | €541,364 | €529,082 | -€12,282 | -2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €400,593 | €594,394 | +€193,801 | +48.4% |
| Amounts payable after more than one year | 17 | €28,488 | €13,802 | -€14,686 | -51.6% |
| Financial debts | 170/4 | €28,488 | €13,802 | -€14,686 | -51.6% |
| Amounts payable within one year | 42/48 | €372,105 | €580,592 | +€208,487 | +56.0% |
| Current portion of amounts payable after more than one year | 42 | €23,808 | €14,686 | -€9,121 | -38.3% |
| Trade debts | 44 | €35,552 | €72,528 | +€36,976 | +104% |
| Suppliers | 440/4 | €35,552 | €72,528 | +€36,976 | +104% |
| Taxes, remuneration and social security | 45 | €121,568 | €158,932 | +€37,364 | +30.7% |
| Taxes | 450/3 | €73,040 | €103,667 | +€30,627 | +41.9% |
| Remuneration and social security | 454/9 | €48,529 | €55,266 | +€6,737 | +13.9% |
| Other amounts payable | 47/48 | €191,177 | €334,445 | +€143,268 | +74.9% |
| Remuneration, social security and pensions | 62 | €458,844 | €567,739 | +€108,895 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,470 | €22,806 | +€1,336 | +6.2% |
| Other operating charges | 640/8 | €3,153 | €3,840 | +€687 | +21.8% |
| Gross operating margin | 9900 | €771,050 | €1,054,062 | +€283,012 | +36.7% |
| Operating profit (loss) | 9901 | €287,583 | €459,677 | +€172,094 | +59.8% |
| Financial income | 75/76B | €5,038 | €706 | -€4,332 | -86.0% |
| Recurring financial income | 75 | €5,038 | €706 | -€4,332 | -86.0% |
| Financial charges | 65/66B | €1,600 | €1,689 | +€89 | +5.6% |
| Recurring financial charges | 65 | €1,600 | €1,689 | +€89 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €291,021 | €458,694 | +€167,673 | +57.6% |
| Income taxes | 67/77 | €76,719 | €120,976 | +€44,257 | +57.7% |
| Profit (loss) for the period | 9904 | €214,302 | €337,718 | +€123,416 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €214,302 | €337,718 | +€123,416 | +57.6% |
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 18 October 2026 via checked.be.