90PLUS: 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.
90PLUS
Largest movements
- Stocks and contracts -€41,022
down €41,022 (-7.9%), from €517,834 to €476,812
- Receivables within one year +€23,723
up €23,723 (+70.4%), from €33,676 to €57,399
of which Other amounts receivable: +€27,523
- Profit (loss) carried forward -€26,494
down €26,494 (-12.0%), from -€220,184 to -€246,678
- Other debts +€21,673
up €21,673 (+71.5%), from €30,296 to €51,969
- Current portion of long-term debt -€9,685
down €9,685 (-100%), from €9,685 to €0
- Gross operating margin +€15,546
up €15,546, from -€10,798 to €4,749
- Financial charges -€1,008
down €1,008 (-79.9%), from €1,262 to €253
- Staff costs +€818
up €818 (+2.7%), from €30,743 to €31,562
- Other operating charges -€368
down €368 (-40.4%), from €912 to €544
- Financial income -€128
down €128 (-10.3%), from €1,244 to €1,116
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 | €554,100 | €537,240 | -€16,860 | -3.0% |
| Current assets | 29/58 | €554,100 | €537,240 | -€16,860 | -3.0% |
| Stocks and contracts in progress | 3 | €517,834 | €476,812 | -€41,022 | -7.9% |
| Stocks | 30/36 | €517,834 | €476,812 | -€41,022 | -7.9% |
| Amounts receivable within one year | 40/41 | €33,676 | €57,399 | +€23,723 | +70.4% |
| Trade receivables | 40 | €12,158 | €8,358 | -€3,800 | -31.3% |
| Other amounts receivable | 41 | €21,518 | €49,041 | +€27,523 | +128% |
| Cash at bank and in hand | 54/58 | €2,590 | €3,029 | +€439 | +16.9% |
| Total equity and liabilities | 10/49 | €554,100 | €537,240 | -€16,860 | -3.0% |
| Equity | 10/15 | €229,816 | €203,322 | -€26,494 | -11.5% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€220,184 | -€246,678 | -€26,494 | -12.0% |
| Amounts payable | 17/49 | €324,284 | €333,918 | +€9,633 | +3.0% |
| Amounts payable after more than one year | 17 | €280,845 | €275,605 | -€5,240 | -1.9% |
| Other amounts payable | 178/9 | €280,845 | €275,605 | -€5,240 | -1.9% |
| Amounts payable within one year | 42/48 | €43,439 | €58,312 | +€14,873 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €9,685 | €0 | -€9,685 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,825 | €6,343 | +€4,519 | +248% |
| Suppliers | 440/4 | €1,825 | €6,343 | +€4,519 | +248% |
| Taxes, remuneration and social security | 45 | €1,634 | €0 | -€1,634 | -100% |
| Remuneration and social security | 454/9 | €1,634 | €0 | -€1,634 | -100% |
| Other amounts payable | 47/48 | €30,296 | €51,969 | +€21,673 | +71.5% |
| Remuneration, social security and pensions | 62 | €30,743 | €31,562 | +€818 | +2.7% |
| Other operating charges | 640/8 | €912 | €544 | -€368 | -40.4% |
| Gross operating margin | 9900 | -€10,798 | €4,749 | +€15,546 | |
| Operating profit (loss) | 9901 | -€42,453 | -€27,357 | +€15,096 | +35.6% |
| Financial income | 75/76B | €1,244 | €1,116 | -€128 | -10.3% |
| Recurring financial income | 75 | €1,244 | €1,116 | -€128 | -10.3% |
| Financial charges | 65/66B | €1,262 | €253 | -€1,008 | -79.9% |
| Recurring financial charges | 65 | €1,262 | €253 | -€1,008 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | -€42,470 | -€26,494 | +€15,977 | +37.6% |
| Profit (loss) for the period | 9904 | -€42,470 | -€26,494 | +€15,977 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,470 | -€26,494 | +€15,977 | +37.6% |
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 23 October 2026 via checked.be.