Plue Construct: 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.
Plue Construct
Largest movements
- Tangible fixed assets +€27,024
up €27,024 (+97.5%), from €27,710 to €54,734
of which Furniture and vehicles: +€29,069
- Cash +€18,403
up €18,403 (+130.6%), from €14,090 to €32,493
mainly Debts after one year (+€25,503) and Depreciation (+€11,876)
- Receivables within one year +€1,633
up €1,633 (+23.5%), from €6,946 to €8,579
of which Trade receivables: +€3,976
- Debts after one year +€25,503
new in 2025: €25,503
- Reserves +€10,111
up €10,111 (+52.5%), from €19,271 to €29,382
- Current portion of long-term debt +€9,114
new in 2025: €9,114
- Trade debts +€2,748
up €2,748 (+193.9%), from €1,417 to €4,166
- Other debts -€1,194
down €1,194 (-6.2%), from €19,234 to €18,040
- Depreciation +€9,051
up €9,051 (+320.4%), from €2,825 to €11,876
- Gross operating margin +€8,256
up €8,256 (+40.2%), from €20,523 to €28,778
- Financial charges +€1,246
up €1,246 (+1078.5%), from €116 to €1,362
- Taxes -€883
down €883 (-16.5%), from €5,338 to €4,455
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
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 | €48,746 | €95,806 | +€47,059 | +96.5% |
| Fixed assets | 21/28 | €27,710 | €54,734 | +€27,024 | +97.5% |
| Tangible fixed assets | 22/27 | €27,710 | €54,734 | +€27,024 | +97.5% |
| Plant, machinery and equipment | 23 | €15,323 | €13,278 | -€2,045 | -13.3% |
| Furniture and vehicles | 24 | €12,387 | €41,455 | +€29,069 | +234.7% |
| Current assets | 29/58 | €21,036 | €41,072 | +€20,036 | +95.2% |
| Amounts receivable within one year | 40/41 | €6,946 | €8,579 | +€1,633 | +23.5% |
| Trade receivables | 40 | €4,052 | €8,028 | +€3,976 | +98.1% |
| Other amounts receivable | 41 | €2,894 | €551 | -€2,343 | -81.0% |
| Cash at bank and in hand | 54/58 | €14,090 | €32,493 | +€18,403 | +130.6% |
| Total equity and liabilities | 10/49 | €48,746 | €95,806 | +€47,059 | +96.5% |
| Equity | 10/15 | €22,271 | €32,382 | +€10,111 | +45.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,271 | €29,382 | +€10,111 | +52.5% |
| Distributable reserves | 133 | €19,271 | €29,382 | +€10,111 | +52.5% |
| Amounts payable | 17/49 | €26,475 | €63,424 | +€36,949 | +139.6% |
| Amounts payable after more than one year | 17 | - | €25,503 | +€25,503 | |
| Financial debts | 170/4 | - | €25,503 | +€25,503 | |
| Amounts payable within one year | 42/48 | €26,475 | €37,921 | +€11,445 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,114 | +€9,114 | |
| Trade debts | 44 | €1,417 | €4,166 | +€2,748 | +193.9% |
| Suppliers | 440/4 | €1,417 | €4,166 | +€2,748 | +193.9% |
| Taxes, remuneration and social security | 45 | €5,824 | €6,601 | +€777 | +13.3% |
| Taxes | 450/3 | €5,824 | €6,601 | +€777 | +13.3% |
| Other amounts payable | 47/48 | €19,234 | €18,040 | -€1,194 | -6.2% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €183 | - | -€183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,825 | €11,876 | +€9,051 | +320.4% |
| Other operating charges | 640/8 | €737 | €975 | +€238 | +32.3% |
| Gross operating margin | 9900 | €20,523 | €28,778 | +€8,256 | +40.2% |
| Operating profit (loss) | 9901 | €16,778 | €15,927 | -€851 | -5.1% |
| Financial income | 75/76B | €0 | €1 | +€0 | +381.8% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +381.8% |
| Financial charges | 65/66B | €116 | €1,362 | +€1,246 | +1078.5% |
| Recurring financial charges | 65 | €116 | €1,362 | +€1,246 | +1078.5% |
| Profit (loss) for the period before taxes | 9903 | €16,662 | €14,566 | -€2,096 | -12.6% |
| Income taxes | 67/77 | €5,338 | €4,455 | -€883 | -16.5% |
| Profit (loss) for the period | 9904 | €11,324 | €10,111 | -€1,213 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,324 | €10,111 | -€1,213 | -10.7% |
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 10 October 2026 via checked.be.