PLUS BREEDING: 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 BREEDING
Largest movements
- Cash +€27,267
up €27,267 (+468.0%), from €5,826 to €33,093
mainly Other debts (+€15,000) and Net result for the year (+€5,303)
- Receivables within one year -€985
no longer reported in 2025 (was €985)
- Other debts +€15,000
up €15,000 (+150.0%), from €10,000 to €25,000
- Profit (loss) carried forward +€5,303
up €5,303 (+51.8%), from -€10,239 to -€4,936
- Current portion of long-term debt +€4,429
new in 2025: €4,429
- Tax, wage and social debts +€1,099
new in 2025: €1,099
- Trade debts +€450
up €450 (+22.0%), from €2,050 to €2,500
- Gross operating margin +€15,607
up €15,607, from -€9,690 to €5,917
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 | €6,811 | €33,093 | +€26,282 | +385.9% |
| Current assets | 29/58 | €6,811 | €33,093 | +€26,282 | +385.9% |
| Amounts receivable within one year | 40/41 | €985 | - | -€985 | |
| Other amounts receivable | 41 | €985 | - | -€985 | |
| Cash at bank and in hand | 54/58 | €5,826 | €33,093 | +€27,267 | +468.0% |
| Total equity and liabilities | 10/49 | €6,811 | €33,093 | +€26,282 | +385.9% |
| Equity | 10/15 | -€5,239 | €64 | +€5,303 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,239 | -€4,936 | +€5,303 | +51.8% |
| Amounts payable | 17/49 | €12,050 | €33,029 | +€20,979 | +174.1% |
| Amounts payable within one year | 42/48 | €12,050 | €33,029 | +€20,979 | +174.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,429 | +€4,429 | |
| Trade debts | 44 | €2,050 | €2,500 | +€450 | +22.0% |
| Suppliers | 440/4 | €2,050 | €2,500 | +€450 | +22.0% |
| Taxes, remuneration and social security | 45 | - | €1,099 | +€1,099 | |
| Taxes | 450/3 | - | €1,099 | +€1,099 | |
| Other amounts payable | 47/48 | €10,000 | €25,000 | +€15,000 | +150.0% |
| Other operating charges | 640/8 | €384 | €470 | +€85 | +22.2% |
| Gross operating margin | 9900 | -€9,690 | €5,917 | +€15,607 | |
| Operating profit (loss) | 9901 | -€10,074 | €5,447 | +€15,521 | |
| Financial charges | 65/66B | €165 | €144 | -€21 | -12.7% |
| Recurring financial charges | 65 | €165 | €144 | -€21 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,239 | €5,303 | +€15,542 | |
| Profit (loss) for the period | 9904 | -€10,239 | €5,303 | +€15,542 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,239 | €5,303 | +€15,542 |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.