PLUS BETON: 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 BETON
Largest movements
- Receivables within one year -€393,318
down €393,318 (-47.1%), from €835,953 to €442,635
of which Trade receivables: -€245,096
- Cash +€248,329
up €248,329 (+164%), from €151,204 to €399,533
mainly Receivables within one year (+€393,318) and Deferred charges and accrued income (+€36,352)
- Deferred charges and accrued income -€36,352
down €36,352 (-93.9%), from €38,715 to €2,363
- Stocks and contracts -€27,647
no longer reported in 2025 (was €27,647)
- Trade debts -€196,776
down €196,776 (-23.5%), from €837,891 to €641,115
- Current portion of long-term debt -€50,000
down €50,000 (-98.4%), from €50,833 to €833
- Profit (loss) carried forward +€26,042
up €26,042 (+25.9%), from €100,604 to €126,646
- Gross operating margin -€27,211
down €27,211 (-40.8%), from €66,667 to €39,456
- Other operating charges -€20,317
down €20,317 (-93.1%), from €21,829 to €1,512
- Staff costs -€10,871
no longer reported in 2025 (was €10,871)
- Taxes +€6,440
up €6,440 (+218%), from €2,949 to €9,389
- Financial income +€1,220
up €1,220 (+207%), from €589 to €1,809
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 | €1,055,328 | €844,843 | -€210,485 | -19.9% |
| Fixed assets | 21/28 | €1,808 | €312 | -€1,496 | -82.7% |
| Tangible fixed assets | 22/27 | €1,808 | €312 | -€1,496 | -82.7% |
| Plant, machinery and equipment | 23 | €886 | €186 | -€700 | -79.0% |
| Furniture and vehicles | 24 | €922 | €126 | -€796 | -86.3% |
| Current assets | 29/58 | €1,053,519 | €844,531 | -€208,989 | -19.8% |
| Stocks and contracts in progress | 3 | €27,647 | - | -€27,647 | |
| Stocks | 30/36 | €27,647 | - | -€27,647 | |
| Amounts receivable within one year | 40/41 | €835,953 | €442,635 | -€393,318 | -47.1% |
| Trade receivables | 40 | €589,987 | €344,891 | -€245,096 | -41.5% |
| Other amounts receivable | 41 | €245,966 | €97,744 | -€148,222 | -60.3% |
| Cash at bank and in hand | 54/58 | €151,204 | €399,533 | +€248,329 | +164% |
| Deferred charges and accrued income | 490/1 | €38,715 | €2,363 | -€36,352 | -93.9% |
| Total equity and liabilities | 10/49 | €1,055,328 | €844,843 | -€210,485 | -19.9% |
| Equity | 10/15 | €166,604 | €192,646 | +€26,042 | +15.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,604 | €126,646 | +€26,042 | +25.9% |
| Amounts payable | 17/49 | €888,724 | €652,197 | -€236,527 | -26.6% |
| Amounts payable within one year | 42/48 | €888,724 | €646,337 | -€242,387 | -27.3% |
| Current portion of amounts payable after more than one year | 42 | €50,833 | €833 | -€50,000 | -98.4% |
| Trade debts | 44 | €837,891 | €641,115 | -€196,776 | -23.5% |
| Suppliers | 440/4 | €837,891 | €641,115 | -€196,776 | -23.5% |
| Taxes, remuneration and social security | 45 | - | €4,389 | +€4,389 | |
| Taxes | 450/3 | - | €4,389 | +€4,389 | |
| Accrued charges and deferred income | 492/3 | - | €5,860 | +€5,860 | |
| Remuneration, social security and pensions | 62 | €10,871 | - | -€10,871 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,753 | €1,496 | -€257 | -14.7% |
| Other operating charges | 640/8 | €21,829 | €1,512 | -€20,317 | -93.1% |
| Gross operating margin | 9900 | €66,667 | €39,456 | -€27,211 | -40.8% |
| Operating profit (loss) | 9901 | €32,215 | €36,449 | +€4,234 | +13.1% |
| Financial income | 75/76B | €589 | €1,809 | +€1,220 | +207% |
| Recurring financial income | 75 | €589 | €1,809 | +€1,220 | +207% |
| Financial charges | 65/66B | €2,656 | €2,827 | +€170 | +6.4% |
| Recurring financial charges | 65 | €2,656 | €2,827 | +€170 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €30,148 | €35,431 | +€5,283 | +17.5% |
| Income taxes | 67/77 | €2,949 | €9,389 | +€6,440 | +218% |
| Profit (loss) for the period | 9904 | €27,199 | €26,042 | -€1,156 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,199 | €26,042 | -€1,156 | -4.3% |
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 30 October 2026 via checked.be.