360technics: 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.
360technics
Largest movements
- Tangible fixed assets +€110,811
up €110,811 (+56.4%), from €196,636 to €307,447
of which Land and buildings: +€98,883
- Receivables within one year -€32,416
down €32,416 (-52.6%), from €61,643 to €29,228
of which Trade receivables: -€38,182
- Deferred charges and accrued income +€6,068
new in 2025: €6,068
- Debts after one year +€78,498
up €78,498 (+42.4%), from €185,268 to €263,766
- Other debts -€35,545
down €35,545 (-67.9%), from €52,372 to €16,827
- Profit (loss) carried forward +€20,631
up €20,631 (+89.3%), from €23,108 to €43,738
- Current portion of long-term debt +€18,811
up €18,811 (+177%), from €10,640 to €29,450
- Tax, wage and social debts +€12,467
up €12,467 (+207%), from €6,014 to €18,481
of which Taxes: +€8,595
- Staff costs +€21,546
new in 2025: €21,546
- Gross operating margin -€18,719
down €18,719 (-16.5%), from €113,260 to €94,541
- Depreciation -€6,569
down €6,569 (-25.0%), from €26,257 to €19,688
- Financial charges +€3,023
up €3,023 (+51.5%), from €5,873 to €8,896
- Taxes +€1,894
up €1,894 (+31.5%), from €6,014 to €7,908
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 | €302,841 | €391,199 | +€88,357 | +29.2% |
| Fixed assets | 21/28 | €196,636 | €307,447 | +€110,811 | +56.4% |
| Tangible fixed assets | 22/27 | €196,636 | €307,447 | +€110,811 | +56.4% |
| Land and buildings | 22 | €195,393 | €294,276 | +€98,883 | +50.6% |
| Plant, machinery and equipment | 23 | €1,243 | €993 | -€251 | -20.2% |
| Furniture and vehicles | 24 | - | €12,178 | +€12,178 | |
| Current assets | 29/58 | €106,205 | €83,752 | -€22,453 | -21.1% |
| Amounts receivable within one year | 40/41 | €61,643 | €29,228 | -€32,416 | -52.6% |
| Trade receivables | 40 | €51,751 | €13,569 | -€38,182 | -73.8% |
| Other amounts receivable | 41 | €9,892 | €15,658 | +€5,766 | +58.3% |
| Cash at bank and in hand | 54/58 | €44,562 | €48,456 | +€3,895 | +8.7% |
| Deferred charges and accrued income | 490/1 | - | €6,068 | +€6,068 | |
| Total equity and liabilities | 10/49 | €302,841 | €391,199 | +€88,357 | +29.2% |
| Equity | 10/15 | €33,108 | €53,738 | +€20,631 | +62.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,108 | €43,738 | +€20,631 | +89.3% |
| Amounts payable | 17/49 | €269,734 | €337,460 | +€67,727 | +25.1% |
| Amounts payable after more than one year | 17 | €185,268 | €263,766 | +€78,498 | +42.4% |
| Financial debts | 170/4 | €185,268 | €263,766 | +€78,498 | +42.4% |
| Amounts payable within one year | 42/48 | €84,466 | €73,694 | -€10,771 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €10,640 | €29,450 | +€18,811 | +177% |
| Trade debts | 44 | €15,440 | €8,936 | -€6,504 | -42.1% |
| Suppliers | 440/4 | €15,440 | €8,936 | -€6,504 | -42.1% |
| Taxes, remuneration and social security | 45 | €6,014 | €18,481 | +€12,467 | +207% |
| Taxes | 450/3 | €6,014 | €14,609 | +€8,595 | +143% |
| Remuneration and social security | 454/9 | - | €3,872 | +€3,872 | |
| Other amounts payable | 47/48 | €52,372 | €16,827 | -€35,545 | -67.9% |
| Remuneration, social security and pensions | 62 | - | €21,546 | +€21,546 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,257 | €19,688 | -€6,569 | -25.0% |
| Other operating charges | 640/8 | €605 | €1,267 | +€663 | +110% |
| Gross operating margin | 9900 | €113,260 | €94,541 | -€18,719 | -16.5% |
| Operating profit (loss) | 9901 | €86,399 | €52,039 | -€34,359 | -39.8% |
| Financial income | 75/76B | €596 | €395 | -€201 | -33.7% |
| Recurring financial income | 75 | €596 | €395 | -€201 | -33.7% |
| Financial charges | 65/66B | €5,873 | €8,896 | +€3,023 | +51.5% |
| Recurring financial charges | 65 | €5,873 | €8,896 | +€3,023 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €81,122 | €43,539 | -€37,583 | -46.3% |
| Income taxes | 67/77 | €6,014 | €7,908 | +€1,894 | +31.5% |
| Profit (loss) for the period | 9904 | €75,108 | €35,631 | -€39,477 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,108 | €35,631 | -€39,477 | -52.6% |
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 20 October 2026 via checked.be.