3SIXTY: 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.
3SIXTY
Largest movements
- Cash +€21,204
up €21,204 (+63.6%), from €33,359 to €54,563
mainly Net result for the year (+€35,339) and Depreciation (+€1,803)
- Receivables after one year +€15,538
up €15,538 (+49.3%), from €31,538 to €47,076
- Receivables within one year +€3,430
up €3,430 (+27.9%), from €12,280 to €15,710
of which Trade receivables: +€1,791
- Tangible fixed assets -€1,803
down €1,803 (-37.8%), from €4,765 to €2,961
of which Furniture and vehicles: -€1,510
- Reserves +€35,339
up €35,339 (+51.1%), from €69,097 to €104,436
- Tax, wage and social debts +€1,645
up €1,645 (+20.8%), from €7,914 to €9,558
of which Taxes: +€1,645
- Trade debts +€1,466
up €1,466 (+69.0%), from €2,123 to €3,589
- Gross operating margin +€12,572
up €12,572 (+31.8%), from €39,487 to €52,060
- Taxes +€4,016
up €4,016 (+35.5%), from €11,316 to €15,332
- Financial income +€737
up €737 (+133.6%), from €552 to €1,289
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 | €82,138 | €120,587 | +€38,450 | +46.8% |
| Fixed assets | 21/28 | €4,765 | €2,961 | -€1,803 | -37.8% |
| Tangible fixed assets | 22/27 | €4,765 | €2,961 | -€1,803 | -37.8% |
| Plant, machinery and equipment | 23 | €293 | - | -€293 | |
| Furniture and vehicles | 24 | €4,471 | €2,961 | -€1,510 | -33.8% |
| Current assets | 29/58 | €77,373 | €117,626 | +€40,253 | +52.0% |
| Amounts receivable after more than one year | 29 | €31,538 | €47,076 | +€15,538 | +49.3% |
| Other amounts receivable | 291 | €31,538 | €47,076 | +€15,538 | +49.3% |
| Amounts receivable within one year | 40/41 | €12,280 | €15,710 | +€3,430 | +27.9% |
| Trade receivables | 40 | €10,835 | €12,626 | +€1,791 | +16.5% |
| Other amounts receivable | 41 | €1,445 | €3,084 | +€1,639 | +113.4% |
| Cash at bank and in hand | 54/58 | €33,359 | €54,563 | +€21,204 | +63.6% |
| Deferred charges and accrued income | 490/1 | €197 | €277 | +€80 | +40.9% |
| Total equity and liabilities | 10/49 | €82,138 | €120,587 | +€38,450 | +46.8% |
| Equity | 10/15 | €72,097 | €107,436 | +€35,339 | +49.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,097 | €104,436 | +€35,339 | +51.1% |
| Distributable reserves | 133 | €69,097 | €104,436 | +€35,339 | +51.1% |
| Amounts payable | 17/49 | €10,041 | €13,152 | +€3,110 | +31.0% |
| Amounts payable within one year | 42/48 | €10,037 | €13,147 | +€3,110 | +31.0% |
| Trade debts | 44 | €2,123 | €3,589 | +€1,466 | +69.0% |
| Suppliers | 440/4 | €2,123 | €3,589 | +€1,466 | +69.0% |
| Taxes, remuneration and social security | 45 | €7,914 | €9,558 | +€1,645 | +20.8% |
| Taxes | 450/3 | €5,914 | €7,558 | +€1,645 | +27.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4 | €4 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,423 | €1,803 | +€380 | +26.7% |
| Other operating charges | 640/8 | €266 | €120 | -€146 | -54.9% |
| Gross operating margin | 9900 | €39,487 | €52,060 | +€12,572 | +31.8% |
| Operating profit (loss) | 9901 | €37,798 | €50,136 | +€12,338 | +32.6% |
| Financial income | 75/76B | €552 | €1,289 | +€737 | +133.6% |
| Recurring financial income | 75 | €552 | €1,289 | +€737 | +133.6% |
| Financial charges | 65/66B | €1,205 | €754 | -€451 | -37.4% |
| Recurring financial charges | 65 | €1,205 | €754 | -€451 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €37,145 | €50,672 | +€13,526 | +36.4% |
| Income taxes | 67/77 | €11,316 | €15,332 | +€4,016 | +35.5% |
| Profit (loss) for the period | 9904 | €25,829 | €35,339 | +€9,510 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,829 | €35,339 | +€9,510 | +36.8% |
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 9 October 2026 via checked.be.