PLURIWAY: 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.
PLURIWAY
Largest movements
- Cash +€12,787
up €12,787 (+66.7%), from €19,161 to €31,948
mainly Receivables within one year (+€8,927) and Net result for the year (+€5,824)
- Receivables within one year -€8,927
down €8,927 (-45.8%), from €19,490 to €10,563
of which Other amounts receivable: -€8,600
- Deferred charges and accrued income +€3,302
new in 2025: €3,302
- Tangible fixed assets +€743
up €743 (+432.2%), from €172 to €915
of which Other tangible fixed assets: +€831
- Reserves +€5,820
up €5,820 (+312.9%), from €1,860 to €7,680
of which Distributable reserves: +€7,680
- Tax, wage and social debts +€1,027
up €1,027 (+47.7%), from €2,151 to €3,178
- Other debts +€663
up €663 (+10.8%), from €6,134 to €6,797
- Accrued charges and deferred income +€483
up €483 (+54.9%), from €879 to €1,362
- Gross operating margin +€20,563
up €20,563, from -€13,012 to €7,551
- Financial income -€1,213
no longer reported in 2025 (was €1,213)
- Taxes +€582
new in 2025: €582
- Financial charges +€256
up €256 (+62.9%), from €407 to €663
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 | €38,823 | €46,728 | +€7,905 | +20.4% |
| Fixed assets | 21/28 | €172 | €915 | +€743 | +432.2% |
| Tangible fixed assets | 22/27 | €172 | €915 | +€743 | +432.2% |
| Furniture and vehicles | 24 | €172 | €85 | -€87 | -50.8% |
| Other tangible fixed assets | 26 | - | €831 | +€831 | |
| Current assets | 29/58 | €38,651 | €45,813 | +€7,162 | +18.5% |
| Amounts receivable within one year | 40/41 | €19,490 | €10,563 | -€8,927 | -45.8% |
| Trade receivables | 40 | €10,890 | €10,563 | -€327 | -3.0% |
| Other amounts receivable | 41 | €8,600 | - | -€8,600 | |
| Cash at bank and in hand | 54/58 | €19,161 | €31,948 | +€12,787 | +66.7% |
| Deferred charges and accrued income | 490/1 | - | €3,302 | +€3,302 | |
| Total equity and liabilities | 10/49 | €38,823 | €46,728 | +€7,905 | +20.4% |
| Equity | 10/15 | €23,950 | €29,773 | +€5,824 | +24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €7,680 | +€5,820 | +312.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €7,680 | +€7,680 | |
| Profit (loss) carried forward | 14 | €3,490 | €3,493 | +€4 | +0.1% |
| Amounts payable | 17/49 | €14,874 | €16,955 | +€2,082 | +14.0% |
| Amounts payable within one year | 42/48 | €13,994 | €15,594 | +€1,599 | +11.4% |
| Trade debts | 44 | €5,709 | €5,619 | -€90 | -1.6% |
| Suppliers | 440/4 | €5,709 | €5,619 | -€90 | -1.6% |
| Taxes, remuneration and social security | 45 | €2,151 | €3,178 | +€1,027 | +47.7% |
| Taxes | 450/3 | €2,151 | €3,178 | +€1,027 | +47.7% |
| Other amounts payable | 47/48 | €6,134 | €6,797 | +€663 | +10.8% |
| Accrued charges and deferred income | 492/3 | €879 | €1,362 | +€483 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87 | €95 | +€8 | +8.7% |
| Other operating charges | 640/8 | €494 | €387 | -€107 | -21.6% |
| Gross operating margin | 9900 | -€13,012 | €7,551 | +€20,563 | |
| Operating profit (loss) | 9901 | -€13,594 | €7,069 | +€20,662 | |
| Financial income | 75/76B | €1,213 | - | -€1,213 | |
| Recurring financial income | 75 | €1,213 | - | -€1,213 | |
| Financial charges | 65/66B | €407 | €663 | +€256 | +62.9% |
| Recurring financial charges | 65 | €407 | €663 | +€256 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,788 | €6,406 | +€19,194 | |
| Income taxes | 67/77 | - | €582 | +€582 | |
| Profit (loss) for the period | 9904 | -€12,788 | €5,824 | +€18,612 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,788 | €5,824 | +€18,612 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.