ThreeSixtyFive: what changed
Two fiscal 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.
ThreeSixtyFive
Largest movements
- Cash -€19,914
down €19,914 (-24.4%), from €81,633 to €61,719
mainly Contributions, distributions and other (-€117,647) and Other debts (-€17,647)
- Receivables within one year +€14,386
up €14,386 (+50.0%), from €28,780 to €43,166
of which Trade receivables: +€15,575
- Tangible fixed assets -€13,268
down €13,268 (-24.8%), from €53,433 to €40,166
- Deferred charges and accrued income +€6,391
up €6,391 (+823.5%), from €776 to €7,167
- Tax, wage and social debts +€17,824
up €17,824 (+135.1%), from €13,190 to €31,015
of which Taxes: +€20,324
- Other debts -€17,647
down €17,647 (-15.0%), from €117,647 to €100,000
- Profit (loss) carried forward -€12,370
down €12,370 (-99.3%), from €12,457 to €87
- Gross operating margin +€5,148
up €5,148 (+3.6%), from €143,529 to €148,677
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 | €164,622 | €152,217 | -€12,405 | -7.5% |
| Fixed assets | 21/28 | €53,433 | €40,166 | -€13,268 | -24.8% |
| Tangible fixed assets | 22/27 | €53,433 | €40,166 | -€13,268 | -24.8% |
| Furniture and vehicles | 24 | €53,433 | €40,166 | -€13,268 | -24.8% |
| Current assets | 29/58 | €111,189 | €112,051 | +€863 | +0.8% |
| Amounts receivable within one year | 40/41 | €28,780 | €43,166 | +€14,386 | +50.0% |
| Trade receivables | 40 | €26,768 | €42,343 | +€15,575 | +58.2% |
| Other amounts receivable | 41 | €2,012 | €823 | -€1,189 | -59.1% |
| Cash at bank and in hand | 54/58 | €81,633 | €61,719 | -€19,914 | -24.4% |
| Deferred charges and accrued income | 490/1 | €776 | €7,167 | +€6,391 | +823.5% |
| Total equity and liabilities | 10/49 | €164,622 | €152,217 | -€12,405 | -7.5% |
| Equity | 10/15 | €32,917 | €20,547 | -€12,370 | -37.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,457 | €87 | -€12,370 | -99.3% |
| Amounts payable | 17/49 | €131,705 | €131,670 | -€35 | 0.0% |
| Amounts payable within one year | 42/48 | €131,705 | €131,670 | -€35 | 0.0% |
| Trade debts | 44 | €868 | €656 | -€212 | -24.4% |
| Suppliers | 440/4 | €868 | €656 | -€212 | -24.4% |
| Taxes, remuneration and social security | 45 | €13,190 | €31,015 | +€17,824 | +135.1% |
| Taxes | 450/3 | €10,690 | €31,015 | +€20,324 | +190.1% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €117,647 | €100,000 | -€17,647 | -15.0% |
| Non-recurring operating income | 76A | €1,653 | €0 | -€1,653 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,905 | €13,268 | +€363 | +2.8% |
| Other operating charges | 640/8 | €416 | €860 | +€444 | +106.6% |
| Gross operating margin | 9900 | €143,529 | €148,677 | +€5,148 | +3.6% |
| Operating profit (loss) | 9901 | €130,208 | €134,549 | +€4,342 | +3.3% |
| Financial charges | 65/66B | €72 | €73 | +€1 | +0.9% |
| Recurring financial charges | 65 | €72 | €73 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €130,136 | €134,477 | +€4,341 | +3.3% |
| Income taxes | 67/77 | €28,011 | €29,200 | +€1,189 | +4.2% |
| Profit (loss) for the period | 9904 | €102,125 | €105,277 | +€3,152 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €102,125 | €105,277 | +€3,152 | +3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.