Cash Plus: 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
Cash Plus
NACE 47.120, Other non-specialised retail sale
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€297,091
2024 · -€72,668+€369,759
Equity
€14.2m
2024 · €13.9m+€297,091
Cash
€1.2m
2024 · €1.2m+€55,004
Balance sheet total
€16.3m
2024 · €15.4m+€811,061
Largest movements
Assets
- Current investments +€690,811
up €690,811 (+13.6%), from €5.1m to €5.8m
- Receivables within one year +€193,434
up €193,434 (+11.9%), from €1.6m to €1.8m
of which Trade receivables: +€177,599
Equity and liabilities
- Trade debts +€373,947
up €373,947 (+58.3%), from €641,275 to €1.0m
- Reserves +€297,091
up €297,091 (+3.4%), from €8.7m to €9.0m
of which Distributable reserves: +€297,091
Income statement
- Turnover -€2.4m
down €2.4m (-11.0%), from €21.4m to €19.1m
- Goods and materials -€2.3m
down €2.3m (-15.3%), from €14.9m to €12.6m
of which Purchases: -€2.0m
- Write-downs -€218,044
down €218,044, from €138,151 to -€79,893
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
-€72,668
Turnover
-€2.4m
Other operating income
+€7,943
Goods and materials
+€2.3m
Services and other goods
+€191,116
Staff costs
+€67,628
Depreciation
+€37,106
Write-downs
+€218,044
Other operating charges
-€3,009
Other operating items
+€2,893
Financial income
+€14,291
Financial charges
+€12,404
Taxes
-€104,828
Result 2025
€297,091
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.
From operations
+€769,015
Investment
-€714,011
Financing
€0
Cash 2024
€1.2m
From operations (derived)
+€769,015
Net result for the year
+€297,091
Depreciation
+€125,913
Stocks and contracts
+€55,880
Receivables within one year
-€193,434
Deferred charges and accrued income
-€30,406
Trade debts
+€373,947
Tax, wage and social debts
+€92,860
Advances received
+€1,376
Other debts
+€40,813
Accrued charges and deferred income
+€4,976
Investment (derived)
-€714,011
Investment in fixed assets (net)
-€23,200
Current investments
-€690,811
Cash 2025
€1.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,439,524 | €16,250,585 | +€811,061 | +5.3% |
| Fixed assets | 21/28 | €497,300 | €394,587 | -€102,713 | -20.7% |
| Intangible fixed assets | 21 | €61,111 | €60,602 | -€509 | -0.8% |
| Tangible fixed assets | 22/27 | €435,384 | €333,180 | -€102,204 | -23.5% |
| Plant, machinery and equipment | 23 | €413,153 | €323,291 | -€89,862 | -21.8% |
| Furniture and vehicles | 24 | €22,231 | €9,889 | -€12,342 | -55.5% |
| Financial fixed assets | 28 | €805 | €805 | = | 0.0% |
| Other financial fixed assets | 284/8 | €805 | €805 | = | 0.0% |
| Shares | 284 | €805 | €805 | = | 0.0% |
| Current assets | 29/58 | €14,942,223 | €15,855,997 | +€913,774 | +6.1% |
| Stocks and contracts in progress | 3 | €7,058,628 | €7,002,748 | -€55,880 | -0.8% |
| Stocks | 30/36 | €7,058,628 | €7,002,748 | -€55,880 | -0.8% |
| Goods purchased for resale | 34 | €7,058,628 | €7,002,748 | -€55,880 | -0.8% |
| Amounts receivable within one year | 40/41 | €1,626,992 | €1,820,426 | +€193,434 | +11.9% |
| Trade receivables | 40 | €321,062 | €498,661 | +€177,599 | +55.3% |
| Other amounts receivable | 41 | €1,305,930 | €1,321,765 | +€15,835 | +1.2% |
| Current investments | 50/53 | €5,076,347 | €5,767,158 | +€690,811 | +13.6% |
| Other investments | 51/53 | €5,076,347 | €5,767,158 | +€690,811 | +13.6% |
| Cash at bank and in hand | 54/58 | €1,157,976 | €1,212,980 | +€55,004 | +4.8% |
| Deferred charges and accrued income | 490/1 | €22,281 | €52,686 | +€30,406 | +136.5% |
| Total equity and liabilities | 10/49 | €15,439,524 | €16,250,585 | +€811,061 | +5.3% |
| Equity | 10/15 | €13,932,342 | €14,229,433 | +€297,091 | +2.1% |
| Contributions | 10/11 | €5,270,000 | €5,270,000 | = | 0.0% |
| Capital | 10 | €5,270,000 | €5,270,000 | = | 0.0% |
| Issued capital | 100 | €5,270,000 | €5,270,000 | = | 0.0% |
| Reserves | 13 | €8,662,342 | €8,959,433 | +€297,091 | +3.4% |
| Non-distributable reserves | 130/1 | €507,834 | €507,834 | = | 0.0% |
| Legal reserve | 130 | €507,834 | €507,834 | = | 0.0% |
| Distributable reserves | 133 | €8,154,508 | €8,451,599 | +€297,091 | +3.6% |
| Amounts payable | 17/49 | €1,507,182 | €2,021,152 | +€513,970 | +34.1% |
| Amounts payable within one year | 42/48 | €1,484,110 | €1,993,105 | +€508,995 | +34.3% |
| Trade debts | 44 | €641,275 | €1,015,222 | +€373,947 | +58.3% |
| Suppliers | 440/4 | €641,275 | €1,015,222 | +€373,947 | +58.3% |
| Advances received on contracts in progress | 46 | €152,624 | €154,000 | +€1,376 | +0.9% |
| Taxes, remuneration and social security | 45 | €440,187 | €533,047 | +€92,860 | +21.1% |
| Taxes | 450/3 | €101,458 | €166,137 | +€64,679 | +63.7% |
| Remuneration and social security | 454/9 | €338,729 | €366,910 | +€28,181 | +8.3% |
| Other amounts payable | 47/48 | €250,024 | €290,837 | +€40,813 | +16.3% |
| Accrued charges and deferred income | 492/3 | €23,071 | €28,047 | +€4,976 | +21.6% |
| Operating income | 70/76A | €21,433,785 | €19,093,957 | -€2.3m | -10.9% |
| Turnover | 70 | €21,401,823 | €19,051,160 | -€2.4m | -11.0% |
| Other operating income | 74 | €31,962 | €39,904 | +€7,943 | +24.9% |
| Non-recurring operating income | 76A | - | €2,893 | +€2,893 | |
| Operating charges | 60/66A | €21,825,308 | €19,037,589 | -€2.8m | -12.8% |
| Goods for resale, raw materials and consumables | 60 | €14,865,518 | €12,588,684 | -€2.3m | -15.3% |
| Purchases | 600/8 | €14,420,771 | €12,443,786 | -€2.0m | -13.7% |
| Change in stocks: decrease (increase) | 609 | €444,747 | €144,898 | -€299,849 | -67.4% |
| Services and other goods | 61 | €4,507,098 | €4,315,981 | -€191,116 | -4.2% |
| Remuneration, social security and pensions | 62 | €2,145,604 | €2,077,975 | -€67,628 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €163,019 | €125,913 | -€37,106 | -22.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €138,151 | -€79,893 | -€218,044 | |
| Other operating charges | 640/8 | €5,920 | €8,929 | +€3,009 | +50.8% |
| Operating profit (loss) | 9901 | -€391,524 | €56,368 | +€447,891 | |
| Financial income | 75/76B | €416,613 | €430,904 | +€14,291 | +3.4% |
| Recurring financial income | 75 | €416,613 | €430,904 | +€14,291 | +3.4% |
| Income from financial fixed assets | 750 | €1,453 | €776 | -€677 | -46.6% |
| Income from current assets | 751 | €196,924 | €226,061 | +€29,137 | +14.8% |
| Other financial income | 752/9 | €218,237 | €204,067 | -€14,169 | -6.5% |
| Financial charges | 65/66B | €92,689 | €80,284 | -€12,404 | -13.4% |
| Recurring financial charges | 65 | €92,689 | €80,284 | -€12,404 | -13.4% |
| Debt charges | 650 | €3,070 | €41,053 | +€37,984 | +1237.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€6,248 | -€5,192 | +€1,055 | +16.9% |
| Other financial charges | 652/9 | €95,867 | €44,423 | -€51,444 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | -€67,599 | €406,987 | +€474,587 | |
| Income taxes | 67/77 | €5,069 | €109,896 | +€104,828 | +2068.2% |
| Taxes | 670/3 | €5,069 | €109,896 | +€104,828 | +2068.2% |
| Profit (loss) for the period | 9904 | -€72,668 | €297,091 | +€369,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,668 | €297,091 | +€369,759 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.