365+: 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.
365+
Largest movements
- Cash -€114,621
down €114,621 (-43.7%), from €262,002 to €147,381
mainly Contributions, distributions and other (-€117,724) and Current investments (-€100,000)
- Current investments +€100,000
new in 2024: €100,000
- Tangible fixed assets +€3,130
new in 2024: €3,130
- Other debts -€32,720
down €32,720 (-22.7%), from €144,035 to €111,314
- Tax, wage and social debts +€20,267
up €20,267 (+93.4%), from €21,711 to €41,978
of which Taxes: +€22,809
- Trade debts +€3,735
up €3,735 (+198.2%), from €1,885 to €5,620
- Gross operating margin +€3,906
up €3,906 (+2.6%), from €147,921 to €151,827
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,532 | €265,480 | -€9,052 | -3.3% |
| Fixed assets | 21/28 | €375 | €3,505 | +€3,130 | +834.7% |
| Tangible fixed assets | 22/27 | - | €3,130 | +€3,130 | |
| Plant, machinery and equipment | 23 | - | €3,130 | +€3,130 | |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €274,157 | €261,974 | -€12,182 | -4.4% |
| Amounts receivable within one year | 40/41 | €11,731 | €14,179 | +€2,449 | +20.9% |
| Trade receivables | 40 | - | €14,179 | +€14,179 | |
| Other amounts receivable | 41 | €11,731 | - | -€11,731 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €262,002 | €147,381 | -€114,621 | -43.7% |
| Deferred charges and accrued income | 490/1 | €424 | €414 | -€9 | -2.2% |
| Total equity and liabilities | 10/49 | €274,532 | €265,480 | -€9,052 | -3.3% |
| Equity | 10/15 | €106,567 | €106,567 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €88,017 | €88,017 | = | 0.0% |
| Distributable reserves | 133 | €88,017 | €88,017 | = | 0.0% |
| Amounts payable | 17/49 | €167,965 | €158,913 | -€9,052 | -5.4% |
| Amounts payable within one year | 42/48 | €167,631 | €158,913 | -€8,718 | -5.2% |
| Trade debts | 44 | €1,885 | €5,620 | +€3,735 | +198.2% |
| Suppliers | 440/4 | €1,885 | €5,620 | +€3,735 | +198.2% |
| Taxes, remuneration and social security | 45 | €21,711 | €41,978 | +€20,267 | +93.4% |
| Taxes | 450/3 | €19,169 | €41,978 | +€22,809 | +119.0% |
| Remuneration and social security | 454/9 | €2,542 | - | -€2,542 | |
| Other amounts payable | 47/48 | €144,035 | €111,314 | -€32,720 | -22.7% |
| Accrued charges and deferred income | 492/3 | €334 | - | -€334 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33 | €52 | +€19 | +57.6% |
| Other operating charges | 640/8 | €968 | €855 | -€113 | -11.7% |
| Gross operating margin | 9900 | €147,921 | €151,827 | +€3,906 | +2.6% |
| Operating profit (loss) | 9901 | €146,919 | €150,919 | +€4,000 | +2.7% |
| Financial income | 75/76B | €1,198 | €982 | -€216 | -18.0% |
| Recurring financial income | 75 | €1,198 | €982 | -€216 | -18.0% |
| Financial charges | 65/66B | €55 | €87 | +€32 | +58.3% |
| Recurring financial charges | 65 | €55 | €87 | +€32 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | €148,062 | €151,815 | +€3,753 | +2.5% |
| Income taxes | 67/77 | €32,824 | €34,090 | +€1,266 | +3.9% |
| Profit (loss) for the period | 9904 | €115,238 | €117,724 | +€2,486 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €115,238 | €117,724 | +€2,486 | +2.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.