PLUS AU SUD: 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.
PLUS AU SUD
Largest movements
- Receivables within one year -€37,179
down €37,179 (-99.6%), from €37,334 to €155
- Cash -€13,414
down €13,414 (-31.8%), from €42,134 to €28,720
mainly Tax, wage and social debts (-€12,811) and Other debts (-€11,838)
- Intangible fixed assets +€4,698
up €4,698, from €0 to €4,698
- Deferred charges and accrued income +€3,466
up €3,466 (+90.4%), from €3,836 to €7,302
- Stocks and contracts +€2,530
up €2,530 (+61.8%), from €4,093 to €6,623
- Tax, wage and social debts -€12,811
down €12,811 (-61.5%), from €20,822 to €8,011
of which Taxes: -€6,800
- Other debts -€11,838
no longer reported in 2024 (was €11,838)
- Profit (loss) carried forward -€10,148
down €10,148 (-27.4%), from -€37,076 to -€47,224
- Accrued charges and deferred income -€6,385
down €6,385 (-16.9%), from €37,683 to €31,298
- Taxes +€32,025
no longer reported in 2024 (was -€32,025)
- Staff costs +€12,073
up €12,073 (+13.9%), from €86,663 to €98,736
- Turnover -€5,977
down €5,977 (-2.4%), from €244,423 to €238,446
- Purchases and services -€3,756
down €3,756 (-2.6%), from €143,815 to €140,059
- Depreciation -€3,010
down €3,010 (-56.9%), from €5,286 to €2,276
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,267 | €52,085 | -€41,182 | -44.2% |
| Fixed assets | 21/28 | €5,870 | €9,285 | +€3,415 | +58.2% |
| Intangible fixed assets | 21 | €0 | €4,698 | +€4,698 | |
| Tangible fixed assets | 22/27 | €4,616 | €3,333 | -€1,283 | -27.8% |
| Plant, machinery and equipment | 23 | €3,948 | €2,310 | -€1,638 | -41.5% |
| Furniture and vehicles | 24 | €668 | €1,023 | +€355 | +53.1% |
| Financial fixed assets | 28 | €1,254 | €1,254 | = | 0.0% |
| Current assets | 29/58 | €87,397 | €42,800 | -€44,597 | -51.0% |
| Stocks and contracts in progress | 3 | €4,093 | €6,623 | +€2,530 | +61.8% |
| Stocks | 30/36 | €4,093 | €6,623 | +€2,530 | +61.8% |
| Amounts receivable within one year | 40/41 | €37,334 | €155 | -€37,179 | -99.6% |
| Other amounts receivable | 41 | €37,334 | €155 | -€37,179 | -99.6% |
| Cash at bank and in hand | 54/58 | €42,134 | €28,720 | -€13,414 | -31.8% |
| Deferred charges and accrued income | 490/1 | €3,836 | €7,302 | +€3,466 | +90.4% |
| Total equity and liabilities | 10/49 | €93,267 | €52,085 | -€41,182 | -44.2% |
| Equity | 10/15 | €22,924 | €12,776 | -€10,148 | -44.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Capital | 10 | €60,000 | €60,000 | = | 0.0% |
| Issued capital | 100 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,076 | -€47,224 | -€10,148 | -27.4% |
| Amounts payable | 17/49 | €70,343 | €39,309 | -€31,034 | -44.1% |
| Amounts payable within one year | 42/48 | €32,660 | €8,011 | -€24,649 | -75.5% |
| Taxes, remuneration and social security | 45 | €20,822 | €8,011 | -€12,811 | -61.5% |
| Taxes | 450/3 | €11,499 | €4,699 | -€6,800 | -59.1% |
| Remuneration and social security | 454/9 | €9,323 | €3,312 | -€6,011 | -64.5% |
| Other amounts payable | 47/48 | €11,838 | - | -€11,838 | |
| Accrued charges and deferred income | 492/3 | €37,683 | €31,298 | -€6,385 | -16.9% |
| Turnover | 70 | €244,423 | €238,446 | -€5,977 | -2.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €143,815 | €140,059 | -€3,756 | -2.6% |
| Remuneration, social security and pensions | 62 | €86,663 | €98,736 | +€12,073 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,286 | €2,276 | -€3,010 | -56.9% |
| Other operating charges | 640/8 | €7,922 | €5,391 | -€2,531 | -31.9% |
| Gross operating margin | 9900 | €100,608 | €98,387 | -€2,221 | -2.2% |
| Operating profit (loss) | 9901 | €737 | -€8,016 | -€8,753 | |
| Financial income | 75/76B | €2 | €326 | +€324 | +16,200% |
| Recurring financial income | 75 | €2 | €326 | +€324 | +16,200% |
| Financial charges | 65/66B | €2,087 | €2,458 | +€371 | +17.8% |
| Recurring financial charges | 65 | €2,087 | €2,458 | +€371 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,348 | -€10,148 | -€8,800 | -653% |
| Income taxes | 67/77 | -€32,025 | - | +€32,025 | |
| Profit (loss) for the period | 9904 | €30,677 | -€10,148 | -€40,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,677 | -€10,148 | -€40,825 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.