360SURVEY: what changed
Two fiscal 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.
360SURVEY
Largest movements
- Receivables within one year +€143,910
up €143,910 (+268.0%), from €53,706 to €197,617
of which Trade receivables: +€122,098
- Cash -€17,885
down €17,885 (-10.6%), from €168,508 to €150,623
mainly Receivables within one year (-€143,910) and Contributions, distributions and other (-€60,000)
- Deferred charges and accrued income +€14,005
up €14,005 (+15796.8%), from €89 to €14,094
- Tangible fixed assets -€5,394
down €5,394 (-16.8%), from €32,080 to €26,687
of which Plant, machinery and equipment: -€5,066
- Trade debts +€106,158
up €106,158 (+8253.5%), from €1,286 to €107,444
- Tax, wage and social debts +€23,335
up €23,335 (+139.2%), from €16,766 to €40,101
of which Taxes: +€18,565
- Debts after one year -€21,000
down €21,000 (-14.3%), from €147,261 to €126,261
- Other debts +€15,000
up €15,000 (+33.8%), from €44,384 to €59,384
- Profit (loss) carried forward +€11,144
new in 2025: €11,144
- Depreciation -€11,260
down €11,260 (-48.2%), from €23,363 to €12,103
- Gross operating margin -€8,418
down €8,418 (-5.7%), from €146,936 to €138,517
- Staff costs +€4,130
up €4,130 (+9.3%), from €44,328 to €48,458
- Taxes +€3,931
up €3,931 (+201.6%), from €1,950 to €5,881
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 | €254,384 | €389,020 | +€134,637 | +52.9% |
| Fixed assets | 21/28 | €32,080 | €26,687 | -€5,394 | -16.8% |
| Tangible fixed assets | 22/27 | €32,080 | €26,687 | -€5,394 | -16.8% |
| Plant, machinery and equipment | 23 | €31,314 | €26,248 | -€5,066 | -16.2% |
| Furniture and vehicles | 24 | €766 | €438 | -€328 | -42.8% |
| Current assets | 29/58 | €222,303 | €362,334 | +€140,030 | +63.0% |
| Amounts receivable within one year | 40/41 | €53,706 | €197,617 | +€143,910 | +268.0% |
| Trade receivables | 40 | €43,755 | €165,853 | +€122,098 | +279.0% |
| Other amounts receivable | 41 | €9,951 | €31,763 | +€21,812 | +219.2% |
| Cash at bank and in hand | 54/58 | €168,508 | €150,623 | -€17,885 | -10.6% |
| Deferred charges and accrued income | 490/1 | €89 | €14,094 | +€14,005 | +15796.8% |
| Total equity and liabilities | 10/49 | €254,384 | €389,020 | +€134,637 | +52.9% |
| Equity | 10/15 | €44,687 | €55,830 | +€11,144 | +24.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €42,687 | €42,687 | = | 0.0% |
| Distributable reserves | 133 | €42,687 | €42,687 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €11,144 | +€11,144 | |
| Amounts payable | 17/49 | €209,697 | €333,190 | +€123,493 | +58.9% |
| Amounts payable after more than one year | 17 | €147,261 | €126,261 | -€21,000 | -14.3% |
| Other amounts payable | 178/9 | €147,261 | €126,261 | -€21,000 | -14.3% |
| Amounts payable within one year | 42/48 | €62,436 | €206,929 | +€144,493 | +231.4% |
| Trade debts | 44 | €1,286 | €107,444 | +€106,158 | +8253.5% |
| Suppliers | 440/4 | €1,286 | €107,444 | +€106,158 | +8253.5% |
| Taxes, remuneration and social security | 45 | €16,766 | €40,101 | +€23,335 | +139.2% |
| Taxes | 450/3 | €6,669 | €25,233 | +€18,565 | +278.4% |
| Remuneration and social security | 454/9 | €10,098 | €14,868 | +€4,770 | +47.2% |
| Other amounts payable | 47/48 | €44,384 | €59,384 | +€15,000 | +33.8% |
| Remuneration, social security and pensions | 62 | €44,328 | €48,458 | +€4,130 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,363 | €12,103 | -€11,260 | -48.2% |
| Other operating charges | 640/8 | €528 | €619 | +€91 | +17.2% |
| Gross operating margin | 9900 | €146,936 | €138,517 | -€8,418 | -5.7% |
| Operating profit (loss) | 9901 | €78,716 | €77,338 | -€1,379 | -1.8% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.8% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.8% |
| Financial charges | 65/66B | €248 | €313 | +€65 | +26.1% |
| Recurring financial charges | 65 | €248 | €313 | +€65 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €78,472 | €77,024 | -€1,448 | -1.8% |
| Income taxes | 67/77 | €1,950 | €5,881 | +€3,931 | +201.6% |
| Profit (loss) for the period | 9904 | €76,522 | €71,144 | -€5,379 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,522 | €71,144 | -€5,379 | -7.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.