PLURIELL: 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.
PLURIELL
Largest movements
- Cash +€81,708
up €81,708 (+298%), from €27,391 to €109,098
mainly Trade debts (+€143,363) and Debts after one year (+€71,146)
- Intangible fixed assets -€37,003
down €37,003 (-46.4%), from €79,714 to €42,710
- Deferred charges and accrued income -€33,816
down €33,816 (-48.7%), from €69,507 to €35,691
- Receivables within one year +€11,072
up €11,072 (+22.2%), from €49,782 to €60,854
of which Trade receivables: +€12,179
- Profit (loss) carried forward -€281,165
down €281,165 (-38.3%), from -€733,325 to -€1.0m
- Trade debts +€143,363
up €143,363 (+512%), from €27,986 to €171,350
- Debts after one year +€71,146
up €71,146 (+21.2%), from €335,427 to €406,573
- Accrued charges and deferred income +€51,670
up €51,670 (+31.0%), from €166,505 to €218,176
- Tax, wage and social debts +€37,963
up €37,963 (+92.8%), from €40,928 to €78,891
of which Remuneration and social security: +€19,940
- Financial charges +€84,549
up €84,549 (+3,379%), from €2,503 to €87,052
- Gross operating margin +€36,008
up €36,008 (+133%), from €27,145 to €63,153
- Staff costs +€27,859
up €27,859 (+14.9%), from €187,349 to €215,208
- Depreciation -€8,327
down €8,327 (-17.2%), from €48,395 to €40,068
- Other operating charges +€1,628
up €1,628 (+295%), from €551 to €2,180
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 | €236,021 | €258,998 | +€22,977 | +9.7% |
| Formation expenses | 20 | €537 | €147 | -€390 | -72.7% |
| Fixed assets | 21/28 | €88,805 | €53,208 | -€35,597 | -40.1% |
| Intangible fixed assets | 21 | €79,714 | €42,710 | -€37,003 | -46.4% |
| Tangible fixed assets | 22/27 | €4,254 | €5,661 | +€1,407 | +33.1% |
| Plant, machinery and equipment | 23 | €2,002 | €1,540 | -€462 | -23.1% |
| Furniture and vehicles | 24 | €2,252 | €4,121 | +€1,869 | +83.0% |
| Financial fixed assets | 28 | €4,837 | €4,837 | = | 0.0% |
| Current assets | 29/58 | €146,679 | €205,643 | +€58,964 | +40.2% |
| Amounts receivable within one year | 40/41 | €49,782 | €60,854 | +€11,072 | +22.2% |
| Trade receivables | 40 | €48,342 | €60,521 | +€12,179 | +25.2% |
| Other amounts receivable | 41 | €1,440 | €333 | -€1,107 | -76.9% |
| Cash at bank and in hand | 54/58 | €27,391 | €109,098 | +€81,708 | +298% |
| Deferred charges and accrued income | 490/1 | €69,507 | €35,691 | -€33,816 | -48.7% |
| Total equity and liabilities | 10/49 | €236,021 | €258,998 | +€22,977 | +9.7% |
| Equity | 10/15 | -€334,825 | -€615,991 | -€281,165 | -84.0% |
| Contributions | 10/11 | €398,500 | €398,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€733,325 | -€1,014,491 | -€281,165 | -38.3% |
| Amounts payable | 17/49 | €570,846 | €874,989 | +€304,143 | +53.3% |
| Amounts payable after more than one year | 17 | €335,427 | €406,573 | +€71,146 | +21.2% |
| Financial debts | 170/4 | €335,427 | €406,573 | +€71,146 | +21.2% |
| Amounts payable within one year | 42/48 | €68,914 | €250,240 | +€181,326 | +263% |
| Trade debts | 44 | €27,986 | €171,350 | +€143,363 | +512% |
| Suppliers | 440/4 | €27,986 | €171,350 | +€143,363 | +512% |
| Taxes, remuneration and social security | 45 | €40,928 | €78,891 | +€37,963 | +92.8% |
| Taxes | 450/3 | €24,334 | €42,357 | +€18,023 | +74.1% |
| Remuneration and social security | 454/9 | €16,594 | €36,534 | +€19,940 | +120% |
| Accrued charges and deferred income | 492/3 | €166,505 | €218,176 | +€51,670 | +31.0% |
| Remuneration, social security and pensions | 62 | €187,349 | €215,208 | +€27,859 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,395 | €40,068 | -€8,327 | -17.2% |
| Other operating charges | 640/8 | €551 | €2,180 | +€1,628 | +295% |
| Gross operating margin | 9900 | €27,145 | €63,153 | +€36,008 | +133% |
| Operating profit (loss) | 9901 | -€209,151 | -€194,302 | +€14,849 | +7.1% |
| Financial income | 75/76B | €445 | €188 | -€256 | -57.7% |
| Recurring financial income | 75 | €445 | €188 | -€256 | -57.7% |
| Financial charges | 65/66B | €2,503 | €87,052 | +€84,549 | +3,379% |
| Recurring financial charges | 65 | €2,503 | €87,052 | +€84,549 | +3,379% |
| Profit (loss) for the period before taxes | 9903 | -€211,209 | -€281,165 | -€69,957 | -33.1% |
| Income taxes | 67/77 | €312 | - | -€312 | |
| Profit (loss) for the period | 9904 | -€211,521 | -€281,165 | -€69,644 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€211,521 | -€281,165 | -€69,644 | -32.9% |
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 13 October 2026 via checked.be.