360 SERVICES: 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 SERVICES
Largest movements
- Cash +€29,197
up €29,197 (+503.2%), from €5,802 to €34,999
mainly Net result for the year (+€39,337) and Depreciation (+€19,078)
- Tangible fixed assets -€3,360
down €3,360 (-4.6%), from €73,808 to €70,448
of which Leasing and similar rights: -€10,970
- Receivables within one year -€2,268
down €2,268 (-5.8%), from €39,099 to €36,831
of which Other amounts receivable: -€1,742
- Profit (loss) carried forward +€39,337
up €39,337 (+168.7%), from €23,321 to €62,658
- Debts after one year -€18,026
down €18,026 (-34.2%), from €52,672 to €34,646
- Trade debts -€7,321
down €7,321 (-54.3%), from €13,490 to €6,170
- Tax, wage and social debts +€6,278
new in 2025: €6,278
- Other debts +€2,000
up €2,000 (+200000.0%), from €1 to €2,001
- Gross operating margin +€69,615
up €69,615 (+176.7%), from €39,391 to €109,007
- Staff costs +€36,057
new in 2025: €36,057
- Depreciation +€10,521
up €10,521 (+123.0%), from €8,557 to €19,078
- Taxes +€5,235
up €5,235 (+104.4%), from €5,014 to €10,249
- Financial income -€1,162
down €1,162 (-94.5%), from €1,230 to €68
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.
Cash bridge derived
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 | €121,774 | €144,778 | +€23,005 | +18.9% |
| Fixed assets | 21/28 | €73,808 | €70,448 | -€3,360 | -4.6% |
| Tangible fixed assets | 22/27 | €73,808 | €70,448 | -€3,360 | -4.6% |
| Plant, machinery and equipment | 23 | €1,586 | €3,099 | +€1,514 | +95.5% |
| Furniture and vehicles | 24 | €24,616 | €30,712 | +€6,096 | +24.8% |
| Leasing and similar rights | 25 | €47,607 | €36,637 | -€10,970 | -23.0% |
| Current assets | 29/58 | €47,966 | €74,330 | +€26,364 | +55.0% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,099 | €36,831 | -€2,268 | -5.8% |
| Trade receivables | 40 | €26,284 | €25,758 | -€527 | -2.0% |
| Other amounts receivable | 41 | €12,814 | €11,073 | -€1,742 | -13.6% |
| Cash at bank and in hand | 54/58 | €5,802 | €34,999 | +€29,197 | +503.2% |
| Deferred charges and accrued income | 490/1 | €565 | - | -€565 | |
| Total equity and liabilities | 10/49 | €121,774 | €144,778 | +€23,005 | +18.9% |
| Equity | 10/15 | €38,321 | €77,658 | +€39,337 | +102.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,321 | €62,658 | +€39,337 | +168.7% |
| Amounts payable | 17/49 | €83,453 | €67,121 | -€16,332 | -19.6% |
| Amounts payable after more than one year | 17 | €52,672 | €34,646 | -€18,026 | -34.2% |
| Financial debts | 170/4 | €52,672 | €34,646 | -€18,026 | -34.2% |
| Amounts payable within one year | 42/48 | €30,781 | €32,475 | +€1,694 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €17,289 | €18,026 | +€737 | +4.3% |
| Trade debts | 44 | €13,490 | €6,170 | -€7,321 | -54.3% |
| Suppliers | 440/4 | €13,490 | €6,170 | -€7,321 | -54.3% |
| Taxes, remuneration and social security | 45 | - | €6,278 | +€6,278 | |
| Taxes | 450/3 | - | €6,278 | +€6,278 | |
| Other amounts payable | 47/48 | €1 | €2,001 | +€2,000 | +200000.0% |
| Non-recurring operating income | 76A | €60 | €0 | -€60 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €36,057 | +€36,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,557 | €19,078 | +€10,521 | +123.0% |
| Other operating charges | 640/8 | €410 | €787 | +€377 | +92.0% |
| Gross operating margin | 9900 | €39,391 | €109,007 | +€69,615 | +176.7% |
| Operating profit (loss) | 9901 | €30,425 | €53,085 | +€22,660 | +74.5% |
| Financial income | 75/76B | €1,230 | €68 | -€1,162 | -94.5% |
| Recurring financial income | 75 | €1,230 | €68 | -€1,162 | -94.5% |
| Financial charges | 65/66B | €3,320 | €3,566 | +€247 | +7.4% |
| Recurring financial charges | 65 | €3,320 | €3,566 | +€247 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €28,335 | €49,586 | +€21,251 | +75.0% |
| Income taxes | 67/77 | €5,014 | €10,249 | +€5,235 | +104.4% |
| Profit (loss) for the period | 9904 | €23,321 | €39,337 | +€16,016 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,321 | €39,337 | +€16,016 | +68.7% |
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 12 October 2026 via checked.be.