A Plus Label Management: 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.
A Plus Label Management
Largest movements
- Cash +€47,210
up €47,210 (+139%), from €34,001 to €81,211
mainly Net result for the year (+€29,686) and Tax, wage and social debts (+€10,697)
- Tangible fixed assets -€10,414
down €10,414 (-20.0%), from €52,102 to €41,687
of which Furniture and vehicles: -€9,725
- Receivables within one year -€2,382
down €2,382 (-21.1%), from €11,304 to €8,922
of which Trade receivables: -€1,254
- Profit (loss) carried forward +€29,686
up €29,686 (+60.6%), from €48,953 to €78,639
- Tax, wage and social debts +€10,697
up €10,697 (+176%), from €6,074 to €16,771
- Debts after one year -€7,770
down €7,770 (-23.9%), from €32,447 to €24,677
- Other debts +€1,642
up €1,642, from €0 to €1,642
- Depreciation +€6,996
up €6,996 (+205%), from €3,419 to €10,414
- Gross operating margin -€2,529
down €2,529 (-4.9%), from €51,562 to €49,034
- Taxes -€1,598
down €1,598 (-16.6%), from €9,633 to €8,035
- Financial charges +€663
up €663 (+132%), from €501 to €1,164
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 | €98,715 | €133,101 | +€34,386 | +34.8% |
| Fixed assets | 21/28 | €52,102 | €41,687 | -€10,414 | -20.0% |
| Tangible fixed assets | 22/27 | €52,102 | €41,687 | -€10,414 | -20.0% |
| Plant, machinery and equipment | 23 | €6,781 | €6,092 | -€690 | -10.2% |
| Furniture and vehicles | 24 | €45,320 | €35,596 | -€9,725 | -21.5% |
| Current assets | 29/58 | €46,613 | €91,414 | +€44,801 | +96.1% |
| Amounts receivable within one year | 40/41 | €11,304 | €8,922 | -€2,382 | -21.1% |
| Trade receivables | 40 | €10,176 | €8,922 | -€1,254 | -12.3% |
| Other amounts receivable | 41 | €1,128 | €0 | -€1,128 | -100% |
| Cash at bank and in hand | 54/58 | €34,001 | €81,211 | +€47,210 | +139% |
| Deferred charges and accrued income | 490/1 | €1,308 | €1,280 | -€27 | -2.1% |
| Total equity and liabilities | 10/49 | €98,715 | €133,101 | +€34,386 | +34.8% |
| Equity | 10/15 | €51,453 | €81,139 | +€29,686 | +57.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,953 | €78,639 | +€29,686 | +60.6% |
| Amounts payable | 17/49 | €47,261 | €51,962 | +€4,701 | +9.9% |
| Amounts payable after more than one year | 17 | €32,447 | €24,677 | -€7,770 | -23.9% |
| Financial debts | 170/4 | €32,447 | €24,677 | -€7,770 | -23.9% |
| Amounts payable within one year | 42/48 | €14,335 | €26,896 | +€12,561 | +87.6% |
| Current portion of amounts payable after more than one year | 42 | €7,553 | €7,770 | +€217 | +2.9% |
| Trade debts | 44 | €708 | €713 | +€5 | +0.7% |
| Suppliers | 440/4 | €708 | €713 | +€5 | +0.7% |
| Taxes, remuneration and social security | 45 | €6,074 | €16,771 | +€10,697 | +176% |
| Taxes | 450/3 | €6,074 | €16,771 | +€10,697 | +176% |
| Other amounts payable | 47/48 | €0 | €1,642 | +€1,642 | |
| Accrued charges and deferred income | 492/3 | €479 | €389 | -€90 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,419 | €10,414 | +€6,996 | +205% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €51,562 | €49,034 | -€2,529 | -4.9% |
| Operating profit (loss) | 9901 | €48,143 | €38,619 | -€9,524 | -19.8% |
| Financial income | 75/76B | €0 | €266 | +€266 | |
| Recurring financial income | 75 | €0 | €266 | +€266 | |
| Financial charges | 65/66B | €501 | €1,164 | +€663 | +132% |
| Recurring financial charges | 65 | €501 | €1,164 | +€663 | +132% |
| Profit (loss) for the period before taxes | 9903 | €47,643 | €37,721 | -€9,922 | -20.8% |
| Income taxes | 67/77 | €9,633 | €8,035 | -€1,598 | -16.6% |
| Profit (loss) for the period | 9904 | €38,010 | €29,686 | -€8,324 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,010 | €29,686 | -€8,324 | -21.9% |
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 24 October 2026 via checked.be.