360ENERGIA: 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.
360ENERGIA
Largest movements
- Receivables within one year +€17,848
up €17,848 (+40.5%), from €44,090 to €61,937
of which Trade receivables: +€27,062
- Cash -€6,174
down €6,174 (-9.1%), from €67,783 to €61,609
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€17,848)
- Profit (loss) carried forward -€53,029
down €53,029 (-98.0%), from €54,111 to €1,082
- Other debts +€48,000
up €48,000 (+92.3%), from €52,000 to €100,000
- Trade debts +€11,694
up €11,694 (+1,224%), from €956 to €12,650
- Tax, wage and social debts +€5,655
up €5,655 (+202%), from €2,806 to €8,461
of which Taxes: +€4,077
- Gross operating margin +€19,904
up €19,904 (+45.9%), from €43,386 to €63,290
- Taxes -€6,498
down €6,498 (-30.0%), from €21,638 to €15,141
- Purchases and services -€5,416
no longer reported in 2025 (was €5,416)
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 | €111,873 | €124,193 | +€12,320 | +11.0% |
| Fixed assets | 21/28 | - | €647 | +€647 | |
| Tangible fixed assets | 22/27 | - | €647 | +€647 | |
| Furniture and vehicles | 24 | - | €647 | +€647 | |
| Current assets | 29/58 | €111,873 | €123,546 | +€11,673 | +10.4% |
| Amounts receivable within one year | 40/41 | €44,090 | €61,937 | +€17,848 | +40.5% |
| Trade receivables | 40 | - | €27,062 | +€27,062 | |
| Other amounts receivable | 41 | €44,090 | €34,875 | -€9,215 | -20.9% |
| Cash at bank and in hand | 54/58 | €67,783 | €61,609 | -€6,174 | -9.1% |
| Total equity and liabilities | 10/49 | €111,873 | €124,193 | +€12,320 | +11.0% |
| Equity | 10/15 | €56,111 | €3,082 | -€53,029 | -94.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €54,111 | €1,082 | -€53,029 | -98.0% |
| Amounts payable | 17/49 | €55,761 | €121,111 | +€65,349 | +117% |
| Amounts payable within one year | 42/48 | €55,761 | €121,111 | +€65,349 | +117% |
| Trade debts | 44 | €956 | €12,650 | +€11,694 | +1,224% |
| Suppliers | 440/4 | €956 | €12,650 | +€11,694 | +1,224% |
| Taxes, remuneration and social security | 45 | €2,806 | €8,461 | +€5,655 | +202% |
| Taxes | 450/3 | €2,806 | €6,883 | +€4,077 | +145% |
| Remuneration and social security | 454/9 | - | €1,578 | +€1,578 | |
| Other amounts payable | 47/48 | €52,000 | €100,000 | +€48,000 | +92.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,416 | - | -€5,416 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €117 | +€117 | |
| Other operating charges | 640/8 | €387 | €894 | +€506 | +131% |
| Gross operating margin | 9900 | €43,386 | €63,290 | +€19,904 | +45.9% |
| Operating profit (loss) | 9901 | €42,999 | €62,279 | +€19,280 | +44.8% |
| Financial charges | 65/66B | €175 | €168 | -€7 | -4.2% |
| Recurring financial charges | 65 | €175 | €168 | -€7 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €42,824 | €62,111 | +€19,288 | +45.0% |
| Income taxes | 67/77 | €21,638 | €15,141 | -€6,498 | -30.0% |
| Profit (loss) for the period | 9904 | €21,185 | €46,971 | +€25,786 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €21,185 | €46,971 | +€25,786 | +122% |
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 31 October 2026 via checked.be.