PLURIELS: 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.
PLURIELS
Largest movements
- Tangible fixed assets -€8,419
down €8,419 (-23.9%), from €35,196 to €26,778
- Receivables within one year -€1,092
down €1,092 (-8.6%), from €12,644 to €11,551
of which Trade receivables: -€6,050
- Reserves -€23,880
down €23,880 (-33.2%), from €71,960 to €48,080
- Other debts +€11,495
up €11,495 (+119.9%), from €9,590 to €21,085
- Profit (loss) carried forward +€1,861
up €1,861 (+11.4%), from €16,347 to €18,208
- Trade debts +€1,251
up €1,251 (+302.7%), from €413 to €1,665
- Gross operating margin -€15,410
down €15,410 (-40.9%), from €37,632 to €22,223
- Taxes -€4,027
down €4,027 (-41.3%), from €9,740 to €5,713
- Depreciation -€1,464
down €1,464 (-14.8%), from €9,883 to €8,419
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,706 | €96,461 | -€9,245 | -8.7% |
| Fixed assets | 21/28 | €35,196 | €26,778 | -€8,419 | -23.9% |
| Tangible fixed assets | 22/27 | €35,196 | €26,778 | -€8,419 | -23.9% |
| Furniture and vehicles | 24 | €35,196 | €26,778 | -€8,419 | -23.9% |
| Current assets | 29/58 | €70,510 | €69,684 | -€826 | -1.2% |
| Amounts receivable within one year | 40/41 | €12,644 | €11,551 | -€1,092 | -8.6% |
| Trade receivables | 40 | €12,100 | €6,050 | -€6,050 | -50.0% |
| Other amounts receivable | 41 | €544 | €5,501 | +€4,958 | +911.9% |
| Cash at bank and in hand | 54/58 | €56,118 | €56,771 | +€653 | +1.2% |
| Deferred charges and accrued income | 490/1 | €1,748 | €1,361 | -€387 | -22.1% |
| Total equity and liabilities | 10/49 | €105,706 | €96,461 | -€9,245 | -8.7% |
| Equity | 10/15 | €94,507 | €72,488 | -€22,019 | -23.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,960 | €48,080 | -€23,880 | -33.2% |
| Distributable reserves | 133 | €71,960 | €48,080 | -€23,880 | -33.2% |
| Profit (loss) carried forward | 14 | €16,347 | €18,208 | +€1,861 | +11.4% |
| Amounts payable | 17/49 | €11,199 | €23,973 | +€12,774 | +114.1% |
| Amounts payable within one year | 42/48 | €11,199 | €23,973 | +€12,774 | +114.1% |
| Trade debts | 44 | €413 | €1,665 | +€1,251 | +302.7% |
| Suppliers | 440/4 | €413 | €1,665 | +€1,251 | +302.7% |
| Taxes, remuneration and social security | 45 | €1,196 | €1,224 | +€27 | +2.3% |
| Taxes | 450/3 | €1,196 | €1,224 | +€27 | +2.3% |
| Other amounts payable | 47/48 | €9,590 | €21,085 | +€11,495 | +119.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,883 | €8,419 | -€1,464 | -14.8% |
| Other operating charges | 640/8 | €1,223 | €942 | -€282 | -23.0% |
| Gross operating margin | 9900 | €37,632 | €22,223 | -€15,410 | -40.9% |
| Operating profit (loss) | 9901 | €26,526 | €12,862 | -€13,664 | -51.5% |
| Financial income | 75/76B | €201 | €142 | -€59 | -29.2% |
| Recurring financial income | 75 | €201 | €142 | -€59 | -29.2% |
| Financial charges | 65/66B | €265 | €310 | +€46 | +17.3% |
| Recurring financial charges | 65 | €265 | €310 | +€46 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €26,462 | €12,694 | -€13,768 | -52.0% |
| Income taxes | 67/77 | €9,740 | €5,713 | -€4,027 | -41.3% |
| Profit (loss) for the period | 9904 | €16,723 | €6,981 | -€9,742 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,723 | €6,981 | -€9,742 | -58.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.