PLENUS: 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.
PLENUS
Largest movements
- Tangible fixed assets -€37,248
down €37,248 (-9.0%), from €414,958 to €377,710
of which Land and buildings: -€31,307
- Receivables within one year +€12,602
up €12,602 (+105%), from €12,007 to €24,609
- Cash +€7,285
up €7,285 (+194%), from €3,747 to €11,032
mainly Depreciation (+€37,248) and Net result for the year (+€18,915)
- Debts after one year -€42,283
down €42,283 (-17.2%), from €245,917 to €203,633
- Reserves +€18,915
up €18,915 (+33.3%), from €56,759 to €75,675
of which Distributable reserves: +€18,915
- Accrued charges and deferred income +€15,584
up €15,584 (+226%), from €6,907 to €22,491
- Trade debts -€4,701
down €4,701 (-89.8%), from €5,234 to €533
- Gross operating margin +€11,397
up €11,397 (+18.4%), from €61,947 to €73,345
- Taxes +€3,369
up €3,369 (+95.8%), from €3,517 to €6,886
- Financial charges -€821
down €821 (-19.5%), from €4,212 to €3,391
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 | €430,787 | €413,426 | -€17,361 | -4.0% |
| Fixed assets | 21/28 | €414,958 | €377,710 | -€37,248 | -9.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €414,958 | €377,710 | -€37,248 | -9.0% |
| Land and buildings | 22 | €395,821 | €364,514 | -€31,307 | -7.9% |
| Plant, machinery and equipment | 23 | €19,137 | €13,196 | -€5,941 | -31.0% |
| Current assets | 29/58 | €15,829 | €35,716 | +€19,888 | +126% |
| Amounts receivable within one year | 40/41 | €12,007 | €24,609 | +€12,602 | +105% |
| Trade receivables | 40 | €12,007 | €24,609 | +€12,602 | +105% |
| Cash at bank and in hand | 54/58 | €3,747 | €11,032 | +€7,285 | +194% |
| Deferred charges and accrued income | 490/1 | €74 | €75 | +€1 | +1.2% |
| Total equity and liabilities | 10/49 | €430,787 | €413,426 | -€17,361 | -4.0% |
| Equity | 10/15 | €75,359 | €94,275 | +€18,915 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,759 | €75,675 | +€18,915 | +33.3% |
| Non-distributable reserves | 130/1 | €215 | €215 | = | 0.0% |
| Reserves not available under the articles | 1311 | €215 | €215 | = | 0.0% |
| Distributable reserves | 133 | €56,544 | €75,460 | +€18,915 | +33.5% |
| Amounts payable | 17/49 | €355,427 | €319,151 | -€36,276 | -10.2% |
| Amounts payable after more than one year | 17 | €245,917 | €203,633 | -€42,283 | -17.2% |
| Financial debts | 170/4 | €245,917 | €203,633 | -€42,283 | -17.2% |
| Amounts payable within one year | 42/48 | €102,604 | €93,027 | -€9,577 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €41,690 | €42,283 | +€593 | +1.4% |
| Trade debts | 44 | €5,234 | €533 | -€4,701 | -89.8% |
| Suppliers | 440/4 | €5,234 | €533 | -€4,701 | -89.8% |
| Taxes, remuneration and social security | 45 | €13,230 | €10,517 | -€2,712 | -20.5% |
| Taxes | 450/3 | €13,230 | €10,517 | -€2,712 | -20.5% |
| Other amounts payable | 47/48 | €42,450 | €39,694 | -€2,756 | -6.5% |
| Accrued charges and deferred income | 492/3 | €6,907 | €22,491 | +€15,584 | +226% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,127 | €37,248 | +€122 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €436 | +€436 | |
| Other operating charges | 640/8 | €6,277 | €6,472 | +€195 | +3.1% |
| Gross operating margin | 9900 | €61,947 | €73,345 | +€11,397 | +18.4% |
| Operating profit (loss) | 9901 | €18,544 | €29,189 | +€10,645 | +57.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €4,212 | €3,391 | -€821 | -19.5% |
| Recurring financial charges | 65 | €4,212 | €3,391 | -€821 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €14,332 | €25,801 | +€11,469 | +80.0% |
| Income taxes | 67/77 | €3,517 | €6,886 | +€3,369 | +95.8% |
| Profit (loss) for the period | 9904 | €10,815 | €18,915 | +€8,100 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,815 | €18,915 | +€8,100 | +74.9% |
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.