360Now: what changed
360Now
Largest movements
- Tangible fixed assets +€30,000
up €30,000 (+47.1%), from €63,730 to €93,730
of which Land and buildings: +€45,000
- Cash -€18,272
down €18,272 (-96.0%), from €19,027 to €755
mainly Investment in fixed assets (net) (-€50,400) and Net result for the year (-€16,208)
- Receivables within one year -€3,053
down €3,053 (-63.2%), from €4,829 to €1,776
of which Trade receivables: -€3,096
- Debts after one year +€44,597
up €44,597 (+117%), from €38,199 to €82,797
- Reserves -€14,689
no longer reported in 2025 (was €14,689)
- Current portion of long-term debt -€11,820
down €11,820 (-49.1%), from €24,051 to €12,230
- Tax, wage and social debts -€6,494
down €6,494 (-89.6%), from €7,246 to €752
- Profit (loss) carried forward -€1,519
new in 2025: -€1,519
- Gross operating margin -€25,312
down €25,312 (-75.4%), from €33,592 to €8,280
- Depreciation +€9,130
up €9,130 (+81.0%), from €11,271 to €20,400
- Taxes -€4,624
no longer reported in 2025 (was €4,624)
- Financial charges +€1,201
up €1,201 (+52.8%), from €2,276 to €3,477
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,586 | €96,261 | +€8,675 | +9.9% |
| Fixed assets | 21/28 | €63,730 | €93,730 | +€30,000 | +47.1% |
| Tangible fixed assets | 22/27 | €63,730 | €93,730 | +€30,000 | +47.1% |
| Land and buildings | 22 | - | €45,000 | +€45,000 | |
| Plant, machinery and equipment | 23 | €4,249 | €3,249 | -€1,000 | -23.5% |
| Furniture and vehicles | 24 | €59,481 | €45,481 | -€14,000 | -23.5% |
| Current assets | 29/58 | €23,856 | €2,531 | -€21,325 | -89.4% |
| Amounts receivable within one year | 40/41 | €4,829 | €1,776 | -€3,053 | -63.2% |
| Trade receivables | 40 | €4,782 | €1,686 | -€3,096 | -64.7% |
| Other amounts receivable | 41 | €47 | €90 | +€42 | +89.7% |
| Cash at bank and in hand | 54/58 | €19,027 | €755 | -€18,272 | -96.0% |
| Total equity and liabilities | 10/49 | €87,586 | €96,261 | +€8,675 | +9.9% |
| Equity | 10/15 | €16,689 | €481 | -€16,208 | -97.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,689 | - | -€14,689 | |
| Distributable reserves | 133 | €14,689 | - | -€14,689 | |
| Profit (loss) carried forward | 14 | - | -€1,519 | -€1,519 | |
| Amounts payable | 17/49 | €70,897 | €95,779 | +€24,882 | +35.1% |
| Amounts payable after more than one year | 17 | €38,199 | €82,797 | +€44,597 | +117% |
| Financial debts | 170/4 | €38,199 | €82,797 | +€44,597 | +117% |
| Amounts payable within one year | 42/48 | €32,697 | €12,983 | -€19,715 | -60.3% |
| Current portion of amounts payable after more than one year | 42 | €24,051 | €12,230 | -€11,820 | -49.1% |
| Trade debts | 44 | €1,401 | - | -€1,401 | |
| Suppliers | 440/4 | €1,401 | - | -€1,401 | |
| Taxes, remuneration and social security | 45 | €7,246 | €752 | -€6,494 | -89.6% |
| Taxes | 450/3 | €7,246 | €752 | -€6,494 | -89.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,271 | €20,400 | +€9,130 | +81.0% |
| Other operating charges | 640/8 | €733 | €611 | -€122 | -16.7% |
| Gross operating margin | 9900 | €33,592 | €8,280 | -€25,312 | -75.4% |
| Operating profit (loss) | 9901 | €21,589 | -€12,731 | -€34,319 | |
| Financial charges | 65/66B | €2,276 | €3,477 | +€1,201 | +52.8% |
| Recurring financial charges | 65 | €2,276 | €3,477 | +€1,201 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €19,313 | -€16,208 | -€35,520 | |
| Income taxes | 67/77 | €4,624 | - | -€4,624 | |
| Profit (loss) for the period | 9904 | €14,689 | -€16,208 | -€30,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,689 | -€16,208 | -€30,897 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.