3SIXTYONE EVENTS: 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.
3SIXTYONE EVENTS
Largest movements
- Tangible fixed assets -€11,347
down €11,347 (-35.8%), from €31,737 to €20,390
- Cash +€10,338
up €10,338 (+97.2%), from €10,632 to €20,970
mainly Depreciation (+€13,577) and Receivables within one year (+€5,126)
- Receivables within one year -€5,126
down €5,126 (-39.8%), from €12,870 to €7,744
- Other debts -€6,141
down €6,141 (-44.2%), from €13,903 to €7,762
- Reserves +€3,380
up €3,380 (+26.7%), from €12,672 to €16,053
- Trade debts -€3,115
down €3,115 (-67.9%), from €4,589 to €1,475
- Accrued charges and deferred income -€725
down €725 (-100%), from €725 to €0
- Depreciation +€5,601
up €5,601 (+70.2%), from €7,976 to €13,577
- Other operating charges -€2,317
down €2,317 (-67.5%), from €3,430 to €1,113
- Taxes -€504
down €504 (-8.6%), from €5,870 to €5,367
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 | €59,361 | €52,831 | -€6,530 | -11.0% |
| Fixed assets | 21/28 | €31,737 | €20,390 | -€11,347 | -35.8% |
| Tangible fixed assets | 22/27 | €31,737 | €20,390 | -€11,347 | -35.8% |
| Furniture and vehicles | 24 | €31,737 | €20,390 | -€11,347 | -35.8% |
| Current assets | 29/58 | €27,624 | €32,441 | +€4,817 | +17.4% |
| Amounts receivable within one year | 40/41 | €12,870 | €7,744 | -€5,126 | -39.8% |
| Trade receivables | 40 | €12,870 | €7,744 | -€5,126 | -39.8% |
| Cash at bank and in hand | 54/58 | €10,632 | €20,970 | +€10,338 | +97.2% |
| Deferred charges and accrued income | 490/1 | €4,122 | €3,727 | -€395 | -9.6% |
| Total equity and liabilities | 10/49 | €59,361 | €52,831 | -€6,530 | -11.0% |
| Equity | 10/15 | €37,672 | €41,053 | +€3,380 | +9.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €12,672 | €16,053 | +€3,380 | +26.7% |
| Distributable reserves | 133 | €12,672 | €16,053 | +€3,380 | +26.7% |
| Amounts payable | 17/49 | €21,689 | €11,778 | -€9,911 | -45.7% |
| Amounts payable within one year | 42/48 | €20,964 | €11,778 | -€9,186 | -43.8% |
| Trade debts | 44 | €4,589 | €1,475 | -€3,115 | -67.9% |
| Suppliers | 440/4 | €4,589 | €1,475 | -€3,115 | -67.9% |
| Taxes, remuneration and social security | 45 | €2,472 | €2,542 | +€70 | +2.8% |
| Taxes | 450/3 | €2,472 | €2,542 | +€70 | +2.8% |
| Other amounts payable | 47/48 | €13,903 | €7,762 | -€6,141 | -44.2% |
| Accrued charges and deferred income | 492/3 | €725 | €0 | -€725 | -100% |
| Non-recurring operating income | 76A | €1,810 | €0 | -€1,810 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,976 | €13,577 | +€5,601 | +70.2% |
| Other operating charges | 640/8 | €3,430 | €1,113 | -€2,317 | -67.5% |
| Non-recurring operating charges | 66A | - | €1,078 | +€1,078 | |
| Gross operating margin | 9900 | €24,460 | €24,578 | +€117 | +0.5% |
| Operating profit (loss) | 9901 | €13,055 | €8,809 | -€4,245 | -32.5% |
| Financial income | 75/76B | €38 | €81 | +€43 | +114% |
| Recurring financial income | 75 | €38 | €81 | +€43 | +114% |
| Financial charges | 65/66B | €204 | €143 | -€61 | -29.7% |
| Recurring financial charges | 65 | €204 | €143 | -€61 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €12,889 | €8,747 | -€4,141 | -32.1% |
| Income taxes | 67/77 | €5,870 | €5,367 | -€504 | -8.6% |
| Profit (loss) for the period | 9904 | €7,018 | €3,380 | -€3,638 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,018 | €3,380 | -€3,638 | -51.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.