PLURAL: 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.
PLURAL
Largest movements
- Receivables within one year -€38,096
down €38,096 (-3.9%), from €985,961 to €947,865
of which Other amounts receivable: -€38,096
- Cash +€16,606
up €16,606 (+3285.6%), from €505 to €17,111
mainly Receivables within one year (+€38,096) and Net result for the year (+€21,536)
- Profit (loss) carried forward +€21,536
up €21,536 (+2.4%), from €883,190 to €904,726
- Short-term financial debts -€20,210
no longer reported in 2025 (was €20,210)
of which Other loans: -€15,000
- Tax, wage and social debts -€18,526
down €18,526 (-32.8%), from €56,467 to €37,941
- Gross operating margin -€46,438
down €46,438 (-57.4%), from €80,859 to €34,422
- Taxes -€40,661
down €40,661 (-84.4%), from €48,163 to €7,502
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 | €986,777 | €965,887 | -€20,890 | -2.1% |
| Fixed assets | 21/28 | €310 | €910 | +€600 | +193.2% |
| Financial fixed assets | 28 | €310 | €910 | +€600 | +193.2% |
| Current assets | 29/58 | €986,467 | €964,976 | -€21,490 | -2.2% |
| Amounts receivable within one year | 40/41 | €985,961 | €947,865 | -€38,096 | -3.9% |
| Trade receivables | 40 | €564 | €564 | = | 0.0% |
| Other amounts receivable | 41 | €985,397 | €947,301 | -€38,096 | -3.9% |
| Cash at bank and in hand | 54/58 | €505 | €17,111 | +€16,606 | +3285.6% |
| Total equity and liabilities | 10/49 | €986,777 | €965,887 | -€20,890 | -2.1% |
| Equity | 10/15 | €903,641 | €925,177 | +€21,536 | +2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €883,190 | €904,726 | +€21,536 | +2.4% |
| Amounts payable | 17/49 | €83,136 | €40,710 | -€42,426 | -51.0% |
| Amounts payable within one year | 42/48 | €81,905 | €39,479 | -€42,426 | -51.8% |
| Financial debts | 43 | €20,210 | - | -€20,210 | |
| Credit institutions | 430/8 | €5,210 | - | -€5,210 | |
| Other loans | 439 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €5,228 | €1,538 | -€3,690 | -70.6% |
| Suppliers | 440/4 | €5,228 | €1,538 | -€3,690 | -70.6% |
| Taxes, remuneration and social security | 45 | €56,467 | €37,941 | -€18,526 | -32.8% |
| Taxes | 450/3 | €56,467 | €37,941 | -€18,526 | -32.8% |
| Accrued charges and deferred income | 492/3 | €1,231 | €1,231 | = | 0.0% |
| Other operating charges | 640/8 | €4,414 | €4,179 | -€235 | -5.3% |
| Gross operating margin | 9900 | €80,859 | €34,422 | -€46,438 | -57.4% |
| Operating profit (loss) | 9901 | €76,445 | €30,243 | -€46,202 | -60.4% |
| Financial charges | 65/66B | €928 | €1,205 | +€277 | +29.8% |
| Recurring financial charges | 65 | €928 | €1,205 | +€277 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €75,517 | €29,038 | -€46,479 | -61.5% |
| Income taxes | 67/77 | €48,163 | €7,502 | -€40,661 | -84.4% |
| Profit (loss) for the period | 9904 | €27,354 | €21,536 | -€5,818 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,354 | €21,536 | -€5,818 | -21.3% |
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 6 October 2026 via checked.be.