PLUI: 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.
PLUI
Largest movements
- Receivables within one year +€1,936
up €1,936 (+1136.8%), from €170 to €2,107
of which Trade receivables: +€1,909
- Other debts +€8,202
up €8,202 (+101.2%), from €8,109 to €16,311
- Profit (loss) carried forward -€7,936
down €7,936 (-44.9%), from -€17,681 to -€25,617
- Trade debts +€1,592
up €1,592 (+795.9%), from €200 to €1,792
- Accrued charges and deferred income +€48
up €48 (+3.1%), from €1,522 to €1,569
- Gross operating margin +€9,228
up €9,228 (+55.6%), from -€16,586 to -€7,358
- Other operating charges -€531
down €531 (-57.1%), from €931 to €400
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 | €2,149 | €4,056 | +€1,906 | +88.7% |
| Current assets | 29/58 | €2,149 | €4,056 | +€1,906 | +88.7% |
| Amounts receivable within one year | 40/41 | €170 | €2,107 | +€1,936 | +1136.8% |
| Trade receivables | 40 | - | €1,909 | +€1,909 | |
| Other amounts receivable | 41 | €170 | €198 | +€28 | +16.3% |
| Cash at bank and in hand | 54/58 | €1,979 | €1,949 | -€30 | -1.5% |
| Total equity and liabilities | 10/49 | €2,149 | €4,056 | +€1,906 | +88.7% |
| Equity | 10/15 | -€7,681 | -€15,617 | -€7,936 | -103.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,681 | -€25,617 | -€7,936 | -44.9% |
| Amounts payable | 17/49 | €9,831 | €19,673 | +€9,842 | +100.1% |
| Amounts payable within one year | 42/48 | €8,309 | €18,103 | +€9,794 | +117.9% |
| Trade debts | 44 | €200 | €1,792 | +€1,592 | +795.9% |
| Suppliers | 440/4 | €200 | €1,792 | +€1,592 | +795.9% |
| Other amounts payable | 47/48 | €8,109 | €16,311 | +€8,202 | +101.2% |
| Accrued charges and deferred income | 492/3 | €1,522 | €1,569 | +€48 | +3.1% |
| Other operating charges | 640/8 | €931 | €400 | -€531 | -57.1% |
| Gross operating margin | 9900 | -€16,586 | -€7,358 | +€9,228 | +55.6% |
| Operating profit (loss) | 9901 | -€17,518 | -€7,758 | +€9,760 | +55.7% |
| Financial charges | 65/66B | €164 | €178 | +€14 | +8.6% |
| Recurring financial charges | 65 | €164 | €178 | +€14 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,681 | -€7,936 | +€9,746 | +55.1% |
| Profit (loss) for the period | 9904 | -€17,681 | -€7,936 | +€9,746 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,681 | -€7,936 | +€9,746 | +55.1% |
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.