Plinius: 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.
Plinius
Largest movements
- Cash -€16,624
no longer reported in 2025 (was €16,624)
mainly Net result for the year (-€21,078) and Receivables within one year (-€489)
- Tangible fixed assets -€1,108
down €1,108 (-16.7%), from €6,642 to €5,534
- Receivables within one year +€489
up €489 (+5.4%), from €9,109 to €9,598
- Deferred charges and accrued income +€361
up €361 (+36.7%), from €984 to €1,345
- Profit (loss) carried forward -€13,150
new in 2025: -€13,150
- Reserves -€7,928
down €7,928 (-81.0%), from €9,788 to €1,860
of which Distributable reserves: -€7,928
- Accrued charges and deferred income +€1,400
up €1,400 (+70.0%), from €2,000 to €3,400
- Tax, wage and social debts +€1,332
up €1,332 (+208%), from €640 to €1,972
- Other debts +€874
up €874 (+42.2%), from €2,069 to €2,943
- Gross operating margin +€20,511
up €20,511 (+53.6%), from -€38,268 to -€17,758
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 | €33,359 | €16,477 | -€16,882 | -50.6% |
| Fixed assets | 21/28 | €6,642 | €5,534 | -€1,108 | -16.7% |
| Tangible fixed assets | 22/27 | €6,642 | €5,534 | -€1,108 | -16.7% |
| Furniture and vehicles | 24 | €6,642 | €5,534 | -€1,108 | -16.7% |
| Current assets | 29/58 | €26,717 | €10,943 | -€15,774 | -59.0% |
| Amounts receivable within one year | 40/41 | €9,109 | €9,598 | +€489 | +5.4% |
| Other amounts receivable | 41 | €9,109 | €9,598 | +€489 | +5.4% |
| Cash at bank and in hand | 54/58 | €16,624 | - | -€16,624 | |
| Deferred charges and accrued income | 490/1 | €984 | €1,345 | +€361 | +36.7% |
| Total equity and liabilities | 10/49 | €33,359 | €16,477 | -€16,882 | -50.6% |
| Equity | 10/15 | €28,388 | €7,310 | -€21,078 | -74.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,788 | €1,860 | -€7,928 | -81.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,928 | - | -€7,928 | |
| Profit (loss) carried forward | 14 | - | -€13,150 | -€13,150 | |
| Amounts payable | 17/49 | €4,971 | €9,167 | +€4,196 | +84.4% |
| Amounts payable within one year | 42/48 | €2,971 | €5,767 | +€2,797 | +94.1% |
| Financial debts | 43 | - | €160 | +€160 | |
| Credit institutions | 430/8 | - | €160 | +€160 | |
| Trade debts | 44 | €261 | €693 | +€432 | +165% |
| Suppliers | 440/4 | €261 | €693 | +€432 | +165% |
| Taxes, remuneration and social security | 45 | €640 | €1,972 | +€1,332 | +208% |
| Taxes | 450/3 | €640 | €1,972 | +€1,332 | +208% |
| Other amounts payable | 47/48 | €2,069 | €2,943 | +€874 | +42.2% |
| Accrued charges and deferred income | 492/3 | €2,000 | €3,400 | +€1,400 | +70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,291 | €1,108 | -€183 | -14.2% |
| Other operating charges | 640/8 | €1,347 | €1,399 | +€52 | +3.8% |
| Non-recurring operating charges | 66A | €235 | - | -€235 | |
| Gross operating margin | 9900 | -€38,268 | -€17,758 | +€20,511 | +53.6% |
| Operating profit (loss) | 9901 | -€41,141 | -€20,264 | +€20,877 | +50.7% |
| Financial charges | 65/66B | €89 | €165 | +€77 | +86.7% |
| Recurring financial charges | 65 | €89 | €165 | +€77 | +86.7% |
| Profit (loss) for the period before taxes | 9903 | -€41,230 | -€20,430 | +€20,800 | +50.4% |
| Income taxes | 67/77 | €487 | €649 | +€161 | +33.1% |
| Profit (loss) for the period | 9904 | -€41,717 | -€21,078 | +€20,639 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,717 | -€21,078 | +€20,639 | +49.5% |
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 16 October 2026 via checked.be.