Three-Sixty Media: 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.
Three-Sixty Media
Largest movements
- Receivables within one year -€19,251
down €19,251 (-19.9%), from €96,653 to €77,402
of which Trade receivables: -€19,565
- Cash -€15,069
down €15,069 (-33.6%), from €44,800 to €29,731
mainly Investment in fixed assets (net) (-€55,975) and Other debts (-€15,802)
- Intangible fixed assets +€13,785
up €13,785 (+12.1%), from €113,619 to €127,404
- Tangible fixed assets -€2,995
down €2,995 (-39.0%), from €7,676 to €4,681
of which Plant, machinery and equipment: -€2,104
- Reserves +€20,194
up €20,194 (+25.4%), from €79,512 to €99,706
- Other debts -€15,802
down €15,802 (-67.5%), from €23,409 to €7,607
- Tax, wage and social debts -€10,350
down €10,350 (-36.2%), from €28,554 to €18,204
of which Taxes: -€10,712
- Debts after one year -€9,906
down €9,906 (-30.1%), from €32,951 to €23,045
- Contributions -€6,199
down €6,199 (-100.0%), from €6,200 to €1
- Gross operating margin -€63,054
down €63,054 (-32.3%), from €195,167 to €132,113
- Staff costs -€46,933
down €46,933 (-47.2%), from €99,396 to €52,463
- Depreciation +€10,836
up €10,836 (+31.5%), from €34,349 to €45,185
- Taxes -€7,746
down €7,746 (-45.2%), from €17,142 to €9,396
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 | €263,412 | €241,435 | -€21,976 | -8.3% |
| Fixed assets | 21/28 | €121,470 | €132,260 | +€10,790 | +8.9% |
| Intangible fixed assets | 21 | €113,619 | €127,404 | +€13,785 | +12.1% |
| Tangible fixed assets | 22/27 | €7,676 | €4,681 | -€2,995 | -39.0% |
| Plant, machinery and equipment | 23 | €5,002 | €2,898 | -€2,104 | -42.1% |
| Other tangible fixed assets | 26 | €2,674 | €1,783 | -€891 | -33.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €141,942 | €109,175 | -€32,767 | -23.1% |
| Amounts receivable within one year | 40/41 | €96,653 | €77,402 | -€19,251 | -19.9% |
| Trade receivables | 40 | €96,363 | €76,798 | -€19,565 | -20.3% |
| Other amounts receivable | 41 | €290 | €604 | +€314 | +108% |
| Cash at bank and in hand | 54/58 | €44,800 | €29,731 | -€15,069 | -33.6% |
| Deferred charges and accrued income | 490/1 | €488 | €2,042 | +€1,553 | +318% |
| Total equity and liabilities | 10/49 | €263,412 | €241,435 | -€21,976 | -8.3% |
| Equity | 10/15 | €85,712 | €99,707 | +€13,995 | +16.3% |
| Contributions | 10/11 | €6,200 | €1 | -€6,199 | -100.0% |
| Reserves | 13 | €79,512 | €99,706 | +€20,194 | +25.4% |
| Distributable reserves | 133 | €79,512 | €99,706 | +€20,194 | +25.4% |
| Amounts payable | 17/49 | €177,700 | €141,728 | -€35,972 | -20.2% |
| Amounts payable after more than one year | 17 | €32,951 | €23,045 | -€9,906 | -30.1% |
| Financial debts | 170/4 | €32,951 | €23,045 | -€9,906 | -30.1% |
| Amounts payable within one year | 42/48 | €144,749 | €118,683 | -€26,066 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €9,473 | €9,906 | +€433 | +4.6% |
| Trade debts | 44 | €83,313 | €82,966 | -€347 | -0.4% |
| Suppliers | 440/4 | €83,313 | €82,966 | -€347 | -0.4% |
| Taxes, remuneration and social security | 45 | €28,554 | €18,204 | -€10,350 | -36.2% |
| Taxes | 450/3 | €22,788 | €12,076 | -€10,712 | -47.0% |
| Remuneration and social security | 454/9 | €5,766 | €6,128 | +€361 | +6.3% |
| Other amounts payable | 47/48 | €23,409 | €7,607 | -€15,802 | -67.5% |
| Remuneration, social security and pensions | 62 | €99,396 | €52,463 | -€46,933 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,349 | €45,185 | +€10,836 | +31.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,381 | - | -€1,381 | |
| Other operating charges | 640/8 | €3,062 | €1,740 | -€1,321 | -43.2% |
| Gross operating margin | 9900 | €195,167 | €132,113 | -€63,054 | -32.3% |
| Operating profit (loss) | 9901 | €56,979 | €32,725 | -€24,254 | -42.6% |
| Financial income | 75/76B | €1 | €699 | +€698 | +76,713% |
| Recurring financial income | 75 | €1 | €699 | +€698 | +76,713% |
| Financial charges | 65/66B | €2,441 | €2,102 | -€338 | -13.9% |
| Recurring financial charges | 65 | €2,441 | €2,102 | -€338 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €54,540 | €31,322 | -€23,218 | -42.6% |
| Income taxes | 67/77 | €17,142 | €9,396 | -€7,746 | -45.2% |
| Profit (loss) for the period | 9904 | €37,398 | €21,926 | -€15,472 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,398 | €21,926 | -€15,472 | -41.4% |
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 26 October 2026 via checked.be.