3SixtyProjects: 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.
3SixtyProjects
Largest movements
- Tangible fixed assets -€6,092
down €6,092 (-10.5%), from €58,094 to €52,002
of which Furniture and vehicles: -€3,344
- Receivables within one year -€5,273
down €5,273 (-59.6%), from €8,843 to €3,569
of which Trade receivables: -€3,519
- Reserves -€33,067
down €33,067 (-14.3%), from €231,178 to €198,111
- Other debts +€21,184
up €21,184 (+114.8%), from €18,447 to €39,631
- Trade debts +€4,064
up €4,064 (+320.2%), from €1,269 to €5,333
- Debts after one year -€3,700
no longer reported in 2025 (was €3,700)
- Gross operating margin +€18,923
up €18,923 (+45.5%), from €41,576 to €60,499
- Other operating charges -€5,202
down €5,202 (-92.9%), from €5,602 to €400
- Taxes +€4,973
up €4,973 (+59.9%), from €8,306 to €13,278
- Financial charges -€1,930
down €1,930 (-72.3%), from €2,671 to €741
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 | €323,405 | €311,799 | -€11,606 | -3.6% |
| Fixed assets | 21/28 | €306,473 | €300,381 | -€6,092 | -2.0% |
| Tangible fixed assets | 22/27 | €58,094 | €52,002 | -€6,092 | -10.5% |
| Plant, machinery and equipment | 23 | €3,200 | €2,268 | -€932 | -29.1% |
| Furniture and vehicles | 24 | €12,255 | €8,911 | -€3,344 | -27.3% |
| Other tangible fixed assets | 26 | €42,639 | €40,823 | -€1,816 | -4.3% |
| Financial fixed assets | 28 | €248,379 | €248,379 | = | 0.0% |
| Current assets | 29/58 | €16,933 | €11,418 | -€5,514 | -32.6% |
| Amounts receivable within one year | 40/41 | €8,843 | €3,569 | -€5,273 | -59.6% |
| Trade receivables | 40 | €7,089 | €3,569 | -€3,519 | -49.6% |
| Other amounts receivable | 41 | €1,754 | - | -€1,754 | |
| Cash at bank and in hand | 54/58 | €7,125 | €7,544 | +€419 | +5.9% |
| Deferred charges and accrued income | 490/1 | €965 | €305 | -€660 | -68.4% |
| Total equity and liabilities | 10/49 | €323,405 | €311,799 | -€11,606 | -3.6% |
| Equity | 10/15 | €286,802 | €250,735 | -€36,067 | -12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €231,178 | €198,111 | -€33,067 | -14.3% |
| Distributable reserves | 133 | €231,178 | €198,111 | -€33,067 | -14.3% |
| Profit (loss) carried forward | 14 | €37,025 | €34,025 | -€3,000 | -8.1% |
| Amounts payable | 17/49 | €36,603 | €61,064 | +€24,461 | +66.8% |
| Amounts payable after more than one year | 17 | €3,700 | - | -€3,700 | |
| Financial debts | 170/4 | €3,700 | - | -€3,700 | |
| Amounts payable within one year | 42/48 | €32,903 | €61,064 | +€28,161 | +85.6% |
| Current portion of amounts payable after more than one year | 42 | €7,277 | €7,111 | -€166 | -2.3% |
| Trade debts | 44 | €1,269 | €5,333 | +€4,064 | +320.2% |
| Suppliers | 440/4 | €1,269 | €5,333 | +€4,064 | +320.2% |
| Taxes, remuneration and social security | 45 | €5,910 | €8,989 | +€3,079 | +52.1% |
| Taxes | 450/3 | €5,910 | €8,989 | +€3,079 | +52.1% |
| Other amounts payable | 47/48 | €18,447 | €39,631 | +€21,184 | +114.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,250 | €10,490 | +€241 | +2.3% |
| Other operating charges | 640/8 | €5,602 | €400 | -€5,202 | -92.9% |
| Non-recurring operating charges | 66A | €53 | - | -€53 | |
| Gross operating margin | 9900 | €41,576 | €60,499 | +€18,923 | +45.5% |
| Operating profit (loss) | 9901 | €25,671 | €49,609 | +€23,938 | +93.2% |
| Financial charges | 65/66B | €2,671 | €741 | -€1,930 | -72.3% |
| Recurring financial charges | 65 | €2,671 | €741 | -€1,930 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | €23,000 | €48,868 | +€25,868 | +112.5% |
| Income taxes | 67/77 | €8,306 | €13,278 | +€4,973 | +59.9% |
| Profit (loss) for the period | 9904 | €14,694 | €35,590 | +€20,895 | +142.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,694 | €35,590 | +€20,895 | +142.2% |
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 12 October 2026 via checked.be.