360Now: 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.
360Now
Largest movements
- Tangible fixed assets +€30,000
up €30,000 (+47.1%), from €63,730 to €93,730
of which Land and buildings: +€45,000
- Cash -€18,272
down €18,272 (-96.0%), from €19,027 to €755
mainly Investment in fixed assets (net) (-€50,400) and Net result for the year (-€16,208)
- Receivables within one year -€3,053
down €3,053 (-63.2%), from €4,829 to €1,776
of which Trade receivables: -€3,096
- Debts after one year +€44,597
up €44,597 (+117%), from €38,199 to €82,797
- Reserves -€14,689
no longer reported in 2025 (was €14,689)
- Current portion of long-term debt -€11,820
down €11,820 (-49.1%), from €24,051 to €12,230
- Tax, wage and social debts -€6,494
down €6,494 (-89.6%), from €7,246 to €752
- Profit (loss) carried forward -€1,519
new in 2025: -€1,519
- Gross operating margin -€25,312
down €25,312 (-75.4%), from €33,592 to €8,280
- Depreciation +€9,130
up €9,130 (+81.0%), from €11,271 to €20,400
- Taxes -€4,624
no longer reported in 2025 (was €4,624)
- Financial charges +€1,201
up €1,201 (+52.8%), from €2,276 to €3,477
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 | €87,586 | €96,261 | +€8,675 | +9.9% |
| Fixed assets | 21/28 | €63,730 | €93,730 | +€30,000 | +47.1% |
| Tangible fixed assets | 22/27 | €63,730 | €93,730 | +€30,000 | +47.1% |
| Land and buildings | 22 | - | €45,000 | +€45,000 | |
| Plant, machinery and equipment | 23 | €4,249 | €3,249 | -€1,000 | -23.5% |
| Furniture and vehicles | 24 | €59,481 | €45,481 | -€14,000 | -23.5% |
| Current assets | 29/58 | €23,856 | €2,531 | -€21,325 | -89.4% |
| Amounts receivable within one year | 40/41 | €4,829 | €1,776 | -€3,053 | -63.2% |
| Trade receivables | 40 | €4,782 | €1,686 | -€3,096 | -64.7% |
| Other amounts receivable | 41 | €47 | €90 | +€42 | +89.7% |
| Cash at bank and in hand | 54/58 | €19,027 | €755 | -€18,272 | -96.0% |
| Total equity and liabilities | 10/49 | €87,586 | €96,261 | +€8,675 | +9.9% |
| Equity | 10/15 | €16,689 | €481 | -€16,208 | -97.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,689 | - | -€14,689 | |
| Distributable reserves | 133 | €14,689 | - | -€14,689 | |
| Profit (loss) carried forward | 14 | - | -€1,519 | -€1,519 | |
| Amounts payable | 17/49 | €70,897 | €95,779 | +€24,882 | +35.1% |
| Amounts payable after more than one year | 17 | €38,199 | €82,797 | +€44,597 | +117% |
| Financial debts | 170/4 | €38,199 | €82,797 | +€44,597 | +117% |
| Amounts payable within one year | 42/48 | €32,697 | €12,983 | -€19,715 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | €24,051 | €12,230 | -€11,820 | -49.1% |
| Trade debts | 44 | €1,401 | - | -€1,401 | |
| Suppliers | 440/4 | €1,401 | - | -€1,401 | |
| Taxes, remuneration and social security | 45 | €7,246 | €752 | -€6,494 | -89.6% |
| Taxes | 450/3 | €7,246 | €752 | -€6,494 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,271 | €20,400 | +€9,130 | +81.0% |
| Other operating charges | 640/8 | €733 | €611 | -€122 | -16.7% |
| Gross operating margin | 9900 | €33,592 | €8,280 | -€25,312 | -75.4% |
| Operating profit (loss) | 9901 | €21,589 | -€12,731 | -€34,319 | |
| Financial charges | 65/66B | €2,276 | €3,477 | +€1,201 | +52.8% |
| Recurring financial charges | 65 | €2,276 | €3,477 | +€1,201 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €19,313 | -€16,208 | -€35,520 | |
| Income taxes | 67/77 | €4,624 | - | -€4,624 | |
| Profit (loss) for the period | 9904 | €14,689 | -€16,208 | -€30,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,689 | -€16,208 | -€30,897 |
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 16 October 2026 via checked.be.