PLUS +: 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.
PLUS +
Largest movements
- Cash -€3,813
down €3,813 (-18.7%), from €20,355 to €16,542
mainly Net result for the year (-€3,080) and Trade debts (-€988)
- Receivables within one year -€678
down €678 (-41.5%), from €1,635 to €957
of which Trade receivables: -€1,232
- Deferred charges and accrued income +€326
new in 2025: €326
- Profit (loss) carried forward -€3,080
down €3,080 (-0.9%), from -€353,201 to -€356,281
- Trade debts -€988
down €988 (-98.3%), from €1,005 to €17
- Gross operating margin +€758
up €758 (+25.3%), from -€2,989 to -€2,231
- Financial charges -€213
down €213 (-52.2%), from €409 to €195
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 | €21,990 | €17,825 | -€4,165 | -18.9% |
| Current assets | 29/58 | €21,990 | €17,825 | -€4,165 | -18.9% |
| Amounts receivable within one year | 40/41 | €1,635 | €957 | -€678 | -41.5% |
| Trade receivables | 40 | €1,232 | €0 | -€1,232 | -100.0% |
| Other amounts receivable | 41 | €403 | €957 | +€554 | +137.5% |
| Cash at bank and in hand | 54/58 | €20,355 | €16,542 | -€3,813 | -18.7% |
| Deferred charges and accrued income | 490/1 | - | €326 | +€326 | |
| Total equity and liabilities | 10/49 | €21,990 | €17,825 | -€4,165 | -18.9% |
| Equity | 10/15 | -€253,201 | -€256,281 | -€3,080 | -1.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€353,201 | -€356,281 | -€3,080 | -0.9% |
| Amounts payable | 17/49 | €275,191 | €274,106 | -€1,085 | -0.4% |
| Amounts payable within one year | 42/48 | €275,094 | €274,106 | -€988 | -0.4% |
| Trade debts | 44 | €1,005 | €17 | -€988 | -98.3% |
| Suppliers | 440/4 | €1,005 | €17 | -€988 | -98.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €274,089 | €274,089 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €97 | €0 | -€97 | -99.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €658 | €654 | -€4 | -0.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€2,989 | -€2,231 | +€758 | +25.3% |
| Operating profit (loss) | 9901 | -€3,646 | -€2,885 | +€762 | +20.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €409 | €195 | -€213 | -52.2% |
| Recurring financial charges | 65 | €409 | €195 | -€213 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,055 | -€3,080 | +€975 | +24.0% |
| Profit (loss) for the period | 9904 | -€4,055 | -€3,080 | +€975 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,055 | -€3,080 | +€975 | +24.0% |
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 8 October 2026 via checked.be.