AU PLUS NET: 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.
What changed
AU PLUS NET
NACE 81.220, Other building cleaning and industrial cleaning
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€200,177
2024 · €210,697-€10,521
Equity
€1.0m
2024 · €829,454+€200,177
Cash
€912,934
2024 · €736,893+€176,042
Balance sheet total
€1.3m
2024 · €1.0m+€226,178
Largest movements
Assets
- Cash +€176,042
up €176,042 (+23.9%), from €736,893 to €912,934
mainly Net result for the year (+€200,177) and Debts after one year (+€29,044)
- Tangible fixed assets +€49,316
up €49,316 (+201%), from €24,574 to €73,891
of which Furniture and vehicles: +€46,734
Equity and liabilities
- Reserves +€200,177
up €200,177 (+31.8%), from €629,454 to €829,630
of which Non-distributable reserves: +€200,177
- Debts after one year +€29,044
new in 2025: €29,044
Income statement
- Staff costs -€70,835
down €70,835 (-3.8%), from €1.9m to €1.8m
- Gross operating margin -€65,962
down €65,962 (-3.2%), from €2.1m to €2.0m
- Purchases and services +€21,010
up €21,010 (+12.1%), from €173,155 to €194,166
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.
Result 2024
€210,697
Gross operating margin
-€65,962
Staff costs
+€70,835
Depreciation
-€10,402
Other operating charges
-€3,330
Other operating items
+€58
Financial income
-€528
Financial charges
-€762
Taxes
-€429
Result 2025
€200,177
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€204,298
Investment
-€64,867
Financing
+€36,611
Cash 2024
€736,893
From operations (derived)
+€204,298
Net result for the year
+€200,177
Depreciation
+€16,156
Receivables within one year
+€2,143
Deferred charges and accrued income
-€3,569
Trade debts
-€3,569
Tax, wage and social debts
-€7,699
Accrued charges and deferred income
+€659
Investment (derived)
-€64,867
Investment in fixed assets (net)
-€64,867
Financing
+€36,611
Debts after one year
+€29,044
Current portion of long-term debt
+€7,567
Cash 2025
€912,934
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,028,298 | €1,254,476 | +€226,178 | +22.0% |
| Fixed assets | 21/28 | €25,305 | €74,016 | +€48,711 | +192% |
| Intangible fixed assets | 21 | €606 | €0 | -€606 | -100% |
| Tangible fixed assets | 22/27 | €24,574 | €73,891 | +€49,316 | +201% |
| Plant, machinery and equipment | 23 | €1,088 | €3,670 | +€2,582 | +237% |
| Furniture and vehicles | 24 | €23,487 | €70,221 | +€46,734 | +199% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €1,002,993 | €1,180,461 | +€177,468 | +17.7% |
| Amounts receivable within one year | 40/41 | €233,763 | €231,620 | -€2,143 | -0.9% |
| Trade receivables | 40 | €233,763 | €231,612 | -€2,151 | -0.9% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €736,893 | €912,934 | +€176,042 | +23.9% |
| Deferred charges and accrued income | 490/1 | €32,337 | €35,906 | +€3,569 | +11.0% |
| Total equity and liabilities | 10/49 | €1,028,298 | €1,254,476 | +€226,178 | +22.0% |
| Equity | 10/15 | €829,454 | €1,029,630 | +€200,177 | +24.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €629,454 | €829,630 | +€200,177 | +31.8% |
| Non-distributable reserves | 130/1 | €606,997 | €807,174 | +€200,177 | +33.0% |
| Reserves not available under the articles | 1311 | €606,997 | €807,174 | +€200,177 | +33.0% |
| Distributable reserves | 133 | €22,456 | €22,456 | = | 0.0% |
| Amounts payable | 17/49 | €198,844 | €224,846 | +€26,002 | +13.1% |
| Amounts payable after more than one year | 17 | - | €29,044 | +€29,044 | |
| Financial debts | 170/4 | - | €29,044 | +€29,044 | |
| Amounts payable within one year | 42/48 | €198,844 | €195,143 | -€3,701 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,567 | +€7,567 | |
| Trade debts | 44 | €5,930 | €2,361 | -€3,569 | -60.2% |
| Suppliers | 440/4 | €5,930 | €2,361 | -€3,569 | -60.2% |
| Taxes, remuneration and social security | 45 | €192,915 | €185,215 | -€7,699 | -4.0% |
| Taxes | 450/3 | €26,448 | €24,672 | -€1,776 | -6.7% |
| Remuneration and social security | 454/9 | €166,467 | €160,543 | -€5,924 | -3.6% |
| Accrued charges and deferred income | 492/3 | - | €659 | +€659 | |
| Turnover | 70 | €1,904,415 | €1,911,872 | +€7,457 | +0.4% |
| Non-recurring operating income | 76A | - | €8,693 | +€8,693 | |
| Goods, raw materials, services and sundry goods | 60/61 | €173,155 | €194,166 | +€21,010 | +12.1% |
| Remuneration, social security and pensions | 62 | €1,868,163 | €1,797,328 | -€70,835 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,754 | €16,156 | +€10,402 | +181% |
| Other operating charges | 640/8 | €4,284 | €7,614 | +€3,330 | +77.7% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | €2,086,978 | €2,021,016 | -€65,962 | -3.2% |
| Operating profit (loss) | 9901 | €208,718 | €199,917 | -€8,801 | -4.2% |
| Financial income | 75/76B | €3,319 | €2,791 | -€528 | -15.9% |
| Recurring financial income | 75 | €3,319 | €2,791 | -€528 | -15.9% |
| Financial charges | 65/66B | €344 | €1,107 | +€762 | +221% |
| Recurring financial charges | 65 | €344 | €1,107 | +€762 | +221% |
| Profit (loss) for the period before taxes | 9903 | €211,693 | €201,602 | -€10,091 | -4.8% |
| Income taxes | 67/77 | €996 | €1,425 | +€429 | +43.1% |
| Profit (loss) for the period | 9904 | €210,697 | €200,177 | -€10,521 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €210,697 | €200,177 | -€10,521 | -5.0% |
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 13 October 2026 via checked.be.