365 Advisory: 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.
365 Advisory
Largest movements
- Cash -€36,018
down €36,018 (-41.3%), from €87,121 to €51,104
mainly Contributions, distributions and other (-€150,000) and Debts after one year (-€11,422)
- Receivables within one year -€10,548
down €10,548 (-90.8%), from €11,618 to €1,070
of which Other amounts receivable: -€7,643
- Reserves -€35,732
down €35,732 (-17.6%), from €203,101 to €167,369
- Debts after one year -€11,422
down €11,422 (-13.2%), from €86,619 to €75,197
- Trade debts +€5,563
up €5,563 (+163%), from €3,418 to €8,981
- Short-term financial debts -€4,500
down €4,500 (-55.8%), from €8,063 to €3,564
- Gross operating margin +€31,547
up €31,547 (+23.1%), from €136,314 to €167,861
- Taxes +€6,008
up €6,008 (+20.8%), from €28,922 to €34,930
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 | €327,775 | €284,110 | -€43,665 | -13.3% |
| Fixed assets | 21/28 | €221,822 | €222,142 | +€320 | +0.1% |
| Tangible fixed assets | 22/27 | €221,822 | €222,142 | +€320 | +0.1% |
| Land and buildings | 22 | €215,099 | €208,258 | -€6,841 | -3.2% |
| Furniture and vehicles | 24 | €6,723 | €13,884 | +€7,161 | +107% |
| Current assets | 29/58 | €105,953 | €61,969 | -€43,984 | -41.5% |
| Amounts receivable within one year | 40/41 | €11,618 | €1,070 | -€10,548 | -90.8% |
| Trade receivables | 40 | €2,905 | - | -€2,905 | |
| Other amounts receivable | 41 | €8,713 | €1,070 | -€7,643 | -87.7% |
| Current investments | 50/53 | €6,110 | €6,110 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €87,121 | €51,104 | -€36,018 | -41.3% |
| Deferred charges and accrued income | 490/1 | €1,104 | €3,685 | +€2,581 | +234% |
| Total equity and liabilities | 10/49 | €327,775 | €284,110 | -€43,665 | -13.3% |
| Equity | 10/15 | €208,101 | €172,369 | -€35,732 | -17.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €203,101 | €167,369 | -€35,732 | -17.6% |
| Distributable reserves | 133 | €203,101 | €167,369 | -€35,732 | -17.6% |
| Amounts payable | 17/49 | €119,674 | €111,741 | -€7,932 | -6.6% |
| Amounts payable after more than one year | 17 | €86,619 | €75,197 | -€11,422 | -13.2% |
| Financial debts | 170/4 | €86,619 | €75,197 | -€11,422 | -13.2% |
| Amounts payable within one year | 42/48 | €33,054 | €36,544 | +€3,490 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €11,422 | €11,422 | = | 0.0% |
| Financial debts | 43 | €8,063 | €3,564 | -€4,500 | -55.8% |
| Credit institutions | 430/8 | €8,063 | €3,564 | -€4,500 | -55.8% |
| Trade debts | 44 | €3,418 | €8,981 | +€5,563 | +163% |
| Suppliers | 440/4 | €3,418 | €8,981 | +€5,563 | +163% |
| Taxes, remuneration and social security | 45 | €10,151 | €10,687 | +€536 | +5.3% |
| Taxes | 450/3 | €10,151 | €10,687 | +€536 | +5.3% |
| Other amounts payable | 47/48 | - | €1,890 | +€1,890 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,098 | €9,187 | +€89 | +1.0% |
| Other operating charges | 640/8 | €1,217 | €1,533 | +€316 | +26.0% |
| Gross operating margin | 9900 | €136,314 | €167,861 | +€31,547 | +23.1% |
| Operating profit (loss) | 9901 | €125,998 | €157,141 | +€31,143 | +24.7% |
| Financial income | 75/76B | €1 | €11 | +€11 | +2,140% |
| Recurring financial income | 75 | €1 | €11 | +€11 | +2,140% |
| Financial charges | 65/66B | €7,126 | €7,954 | +€829 | +11.6% |
| Recurring financial charges | 65 | €7,126 | €7,954 | +€829 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €118,873 | €149,198 | +€30,325 | +25.5% |
| Income taxes | 67/77 | €28,922 | €34,930 | +€6,008 | +20.8% |
| Profit (loss) for the period | 9904 | €89,951 | €114,268 | +€24,317 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,951 | €114,268 | +€24,317 | +27.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.