ONEPLUS+: what changed
Two fiscal 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.
ONEPLUS+
Largest movements
- Tangible fixed assets -€27,447
down €27,447 (-30.0%), from €91,455 to €64,008
of which Furniture and vehicles: -€22,818
- Stocks and contracts -€3,297
down €3,297 (-6.2%), from €52,893 to €49,596
- Debts after one year -€24,517
down €24,517 (-41.3%), from €59,298 to €34,781
- Short-term financial debts +€10,050
up €10,050 (+40.4%), from €24,877 to €34,927
- Profit (loss) carried forward -€8,563
down €8,563 (-12.6%), from -€67,789 to -€76,352
- Trade debts -€8,250
down €8,250 (-10.0%), from €82,270 to €74,020
- Other debts -€2,580
down €2,580 (-15.0%), from €17,220 to €14,640
- Gross operating margin +€16,187
up €16,187 (+19.6%), from €82,568 to €98,755
- Staff costs +€2,533
up €2,533 (+4.2%), from €60,569 to €63,102
- Financial charges +€1,158
up €1,158 (+11.2%), from €10,300 to €11,458
- Other operating charges -€998
down €998 (-21.7%), from €4,589 to €3,591
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,336 | €166,896 | -€31,440 | -15.9% |
| Fixed assets | 21/28 | €91,455 | €64,008 | -€27,447 | -30.0% |
| Tangible fixed assets | 22/27 | €91,455 | €64,008 | -€27,447 | -30.0% |
| Plant, machinery and equipment | 23 | €11,926 | €7,296 | -€4,630 | -38.8% |
| Furniture and vehicles | 24 | €79,529 | €56,712 | -€22,818 | -28.7% |
| Current assets | 29/58 | €106,881 | €102,888 | -€3,993 | -3.7% |
| Stocks and contracts in progress | 3 | €52,893 | €49,596 | -€3,297 | -6.2% |
| Stocks | 30/36 | €52,893 | €49,596 | -€3,297 | -6.2% |
| Amounts receivable within one year | 40/41 | €53,988 | €53,292 | -€696 | -1.3% |
| Trade receivables | 40 | €53,988 | €53,292 | -€696 | -1.3% |
| Total equity and liabilities | 10/49 | €198,336 | €166,896 | -€31,440 | -15.9% |
| Equity | 10/15 | -€43,789 | -€52,352 | -€8,563 | -19.6% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,789 | -€76,352 | -€8,563 | -12.6% |
| Amounts payable | 17/49 | €242,125 | €219,248 | -€22,877 | -9.4% |
| Amounts payable after more than one year | 17 | €59,298 | €34,781 | -€24,517 | -41.3% |
| Financial debts | 170/4 | €59,298 | €34,781 | -€24,517 | -41.3% |
| Amounts payable within one year | 42/48 | €182,827 | €184,467 | +€1,640 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €23,462 | €24,517 | +€1,056 | +4.5% |
| Financial debts | 43 | €24,877 | €34,927 | +€10,050 | +40.4% |
| Credit institutions | 430/8 | €24,877 | €34,927 | +€10,050 | +40.4% |
| Trade debts | 44 | €82,270 | €74,020 | -€8,250 | -10.0% |
| Suppliers | 440/4 | €82,270 | €74,020 | -€8,250 | -10.0% |
| Taxes, remuneration and social security | 45 | €34,998 | €36,362 | +€1,364 | +3.9% |
| Taxes | 450/3 | €17,400 | €16,593 | -€807 | -4.6% |
| Remuneration and social security | 454/9 | €17,599 | €19,769 | +€2,171 | +12.3% |
| Other amounts payable | 47/48 | €17,220 | €14,640 | -€2,580 | -15.0% |
| Remuneration, social security and pensions | 62 | €60,569 | €63,102 | +€2,533 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,508 | €29,049 | -€459 | -1.6% |
| Other operating charges | 640/8 | €4,589 | €3,591 | -€998 | -21.7% |
| Gross operating margin | 9900 | €82,568 | €98,755 | +€16,187 | +19.6% |
| Operating profit (loss) | 9901 | -€12,099 | €3,012 | +€15,111 | |
| Financial income | 75/76B | €300 | €374 | +€74 | +24.6% |
| Recurring financial income | 75 | €300 | €374 | +€74 | +24.6% |
| Financial charges | 65/66B | €10,300 | €11,458 | +€1,158 | +11.2% |
| Recurring financial charges | 65 | €10,300 | €11,458 | +€1,158 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,099 | -€8,072 | +€14,027 | +63.5% |
| Income taxes | 67/77 | €168 | €490 | +€322 | +192.2% |
| Profit (loss) for the period | 9904 | -€22,267 | -€8,563 | +€13,704 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,267 | -€8,563 | +€13,704 | +61.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.