PLUG-IN: 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.
PLUG-IN
Largest movements
- Cash -€11,397
down €11,397 (-48.7%), from €23,420 to €12,023
mainly Receivables within one year (-€11,028) and Deferred charges and accrued income (-€8,324)
- Receivables within one year +€11,028
up €11,028 (+685.1%), from €1,610 to €12,638
of which Trade receivables: +€11,025
- Deferred charges and accrued income +€8,324
up €8,324 (+690.6%), from €1,205 to €9,529
- Tangible fixed assets -€3,616
down €3,616 (-27.9%), from €12,944 to €9,329
of which Furniture and vehicles: -€2,300
- Tax, wage and social debts -€7,413
down €7,413 (-74.8%), from €9,913 to €2,500
of which Taxes: -€7,413
- Trade debts +€7,103
up €7,103 (+190.3%), from €3,733 to €10,836
- Profit (loss) carried forward +€3,481
up €3,481 (+20.2%), from €17,198 to €20,680
- Other debts +€1,166
up €1,166 (+15.8%), from €7,370 to €8,537
- Gross operating margin -€8,215
down €8,215 (-43.0%), from €19,101 to €10,886
- Depreciation -€4,182
down €4,182 (-45.6%), from €9,180 to €4,997
- Taxes -€893
down €893 (-49.8%), from €1,793 to €900
- Financial charges +€390
up €390 (+104.7%), from €372 to €763
of which Financial charges: +€549
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 | €39,180 | €43,519 | +€4,339 | +11.1% |
| Fixed assets | 21/28 | €12,944 | €9,329 | -€3,616 | -27.9% |
| Tangible fixed assets | 22/27 | €12,944 | €9,329 | -€3,616 | -27.9% |
| Plant, machinery and equipment | 23 | €8,402 | €7,086 | -€1,316 | -15.7% |
| Furniture and vehicles | 24 | €4,542 | €2,243 | -€2,300 | -50.6% |
| Current assets | 29/58 | €26,235 | €34,191 | +€7,955 | +30.3% |
| Amounts receivable within one year | 40/41 | €1,610 | €12,638 | +€11,028 | +685.1% |
| Trade receivables | 40 | €1,610 | €12,635 | +€11,025 | +684.9% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €23,420 | €12,023 | -€11,397 | -48.7% |
| Deferred charges and accrued income | 490/1 | €1,205 | €9,529 | +€8,324 | +690.6% |
| Total equity and liabilities | 10/49 | €39,180 | €43,519 | +€4,339 | +11.1% |
| Equity | 10/15 | €18,098 | €21,580 | +€3,481 | +19.2% |
| Contributions | 10/11 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,198 | €20,680 | +€3,481 | +20.2% |
| Amounts payable | 17/49 | €21,081 | €21,939 | +€858 | +4.1% |
| Amounts payable within one year | 42/48 | €21,016 | €21,872 | +€857 | +4.1% |
| Trade debts | 44 | €3,733 | €10,836 | +€7,103 | +190.3% |
| Suppliers | 440/4 | €3,733 | €10,836 | +€7,103 | +190.3% |
| Taxes, remuneration and social security | 45 | €9,913 | €2,500 | -€7,413 | -74.8% |
| Taxes | 450/3 | €8,313 | €900 | -€7,413 | -89.2% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €7,370 | €8,537 | +€1,166 | +15.8% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,180 | €4,997 | -€4,182 | -45.6% |
| Other operating charges | 640/8 | €743 | €591 | -€152 | -20.4% |
| Non-recurring operating charges | 66A | - | €153 | +€153 | |
| Gross operating margin | 9900 | €19,101 | €10,886 | -€8,215 | -43.0% |
| Operating profit (loss) | 9901 | €9,178 | €5,144 | -€4,034 | -44.0% |
| Financial income | 75/76B | €56 | €0 | -€56 | -100.0% |
| Recurring financial income | 75 | €56 | €0 | -€56 | -100.0% |
| Financial charges | 65/66B | €372 | €763 | +€390 | +104.7% |
| Recurring financial charges | 65 | €213 | €763 | +€549 | +257.2% |
| Non-recurring financial charges | 66B | €159 | - | -€159 | |
| Profit (loss) for the period before taxes | 9903 | €8,861 | €4,381 | -€4,480 | -50.6% |
| Income taxes | 67/77 | €1,793 | €900 | -€893 | -49.8% |
| Profit (loss) for the period | 9904 | €7,068 | €3,481 | -€3,587 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,068 | €3,481 | -€3,587 | -50.7% |
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 9 October 2026 via checked.be.