PLURIS: 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.
PLURIS
Largest movements
- Cash -€18,363
down €18,363 (-77.5%), from €23,707 to €5,344
mainly Other debts (-€12,846) and Tax, wage and social debts (-€11,532)
- Receivables within one year -€10,720
down €10,720 (-4.5%), from €238,291 to €227,572
of which Other amounts receivable: -€34,394
- Other debts -€12,846
down €12,846 (-91.8%), from €14,000 to €1,154
- Tax, wage and social debts -€11,532
down €11,532 (-46.4%), from €24,855 to €13,322
- Gross operating margin -€10,829
down €10,829 (-66.1%), from €16,381 to €5,553
- Taxes -€1,971
down €1,971 (-64.8%), from €3,042 to €1,072
- Depreciation -€1,306
down €1,306 (-31.0%), from €4,215 to €2,909
- Financial income +€852
new in 2025: €852
- Financial charges +€763
up €763 (+71.9%), from €1,061 to €1,824
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 | €266,002 | €239,355 | -€26,647 | -10.0% |
| Fixed assets | 21/28 | €4,003 | €6,439 | +€2,436 | +60.9% |
| Tangible fixed assets | 22/27 | €3,803 | €6,239 | +€2,436 | +64.1% |
| Plant, machinery and equipment | 23 | €943 | €664 | -€279 | -29.6% |
| Furniture and vehicles | 24 | €2,860 | €5,575 | +€2,715 | +94.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €261,999 | €232,916 | -€29,083 | -11.1% |
| Amounts receivable within one year | 40/41 | €238,291 | €227,572 | -€10,720 | -4.5% |
| Trade receivables | 40 | €193,011 | €216,685 | +€23,675 | +12.3% |
| Other amounts receivable | 41 | €45,280 | €10,886 | -€34,394 | -76.0% |
| Cash at bank and in hand | 54/58 | €23,707 | €5,344 | -€18,363 | -77.5% |
| Total equity and liabilities | 10/49 | €266,002 | €239,355 | -€26,647 | -10.0% |
| Equity | 10/15 | €149,742 | €149,865 | +€123 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,877 | €1,877 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €1,257 | €1,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,665 | €141,788 | +€123 | +0.1% |
| Amounts payable | 17/49 | €116,259 | €89,490 | -€26,770 | -23.0% |
| Amounts payable after more than one year | 17 | €600 | €600 | = | 0.0% |
| Other amounts payable | 178/9 | €600 | €600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €115,659 | €88,890 | -€26,770 | -23.1% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €76,803 | €74,413 | -€2,390 | -3.1% |
| Suppliers | 440/4 | €76,803 | €74,413 | -€2,390 | -3.1% |
| Taxes, remuneration and social security | 45 | €24,855 | €13,322 | -€11,532 | -46.4% |
| Taxes | 450/3 | €24,855 | €13,322 | -€11,532 | -46.4% |
| Other amounts payable | 47/48 | €14,000 | €1,154 | -€12,846 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,215 | €2,909 | -€1,306 | -31.0% |
| Other operating charges | 640/8 | €770 | €477 | -€293 | -38.0% |
| Gross operating margin | 9900 | €16,381 | €5,553 | -€10,829 | -66.1% |
| Operating profit (loss) | 9901 | €11,397 | €2,167 | -€9,230 | -81.0% |
| Financial income | 75/76B | - | €852 | +€852 | |
| Recurring financial income | 75 | - | €852 | +€852 | |
| Financial charges | 65/66B | €1,061 | €1,824 | +€763 | +71.9% |
| Recurring financial charges | 65 | €1,061 | €1,824 | +€763 | +71.9% |
| Profit (loss) for the period before taxes | 9903 | €10,335 | €1,194 | -€9,141 | -88.4% |
| Income taxes | 67/77 | €3,042 | €1,072 | -€1,971 | -64.8% |
| Profit (loss) for the period | 9904 | €7,293 | €123 | -€7,170 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,293 | €123 | -€7,170 | -98.3% |
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 16 October 2026 via checked.be.