PLUS EXTRA CONSULTING: 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 EXTRA CONSULTING
Largest movements
- Financial fixed assets +€250,000
up €250,000 (+83.8%), from €298,185 to €548,185
- Tangible fixed assets +€40,550
up €40,550 (+76.6%), from €52,947 to €93,497
of which Furniture and vehicles: +€30,969
- Receivables within one year -€39,190
down €39,190 (-82.7%), from €47,400 to €8,210
of which Other amounts receivable: -€40,079
- Cash -€26,955
down €26,955 (-57.2%), from €47,085 to €20,130
mainly Investment in fixed assets (net) (-€304,627) and Tax, wage and social debts (-€9,958)
- Short-term financial debts +€130,000
up €130,000 (+56.5%), from €230,000 to €360,000
- Other debts +€53,002
up €53,002 (+7078.1%), from €749 to €53,751
- Reserves +€49,652
up €49,652 (+27.4%), from €180,978 to €230,630
- Tax, wage and social debts -€9,958
down €9,958 (-66.9%), from €14,882 to €4,924
- Financial income -€71,281
down €71,281 (-98.9%), from €72,066 to €785
- Gross operating margin +€17,051
up €17,051 (+28.3%), from €60,354 to €77,405
- Taxes -€5,708
down €5,708 (-53.5%), from €10,673 to €4,965
- Depreciation +€3,648
up €3,648 (+35.0%), from €10,429 to €14,077
- Financial charges +€3,455
up €3,455 (+319.7%), from €1,081 to €4,535
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 | €446,576 | €670,989 | +€224,413 | +50.3% |
| Fixed assets | 21/28 | €351,131 | €641,681 | +€290,550 | +82.7% |
| Tangible fixed assets | 22/27 | €52,947 | €93,497 | +€40,550 | +76.6% |
| Land and buildings | 22 | €50,715 | €41,495 | -€9,221 | -18.2% |
| Plant, machinery and equipment | 23 | €2,232 | €2,323 | +€91 | +4.1% |
| Furniture and vehicles | 24 | - | €30,969 | +€30,969 | |
| Other tangible fixed assets | 26 | - | €18,711 | +€18,711 | |
| Financial fixed assets | 28 | €298,185 | €548,185 | +€250,000 | +83.8% |
| Current assets | 29/58 | €95,445 | €29,308 | -€66,137 | -69.3% |
| Amounts receivable within one year | 40/41 | €47,400 | €8,210 | -€39,190 | -82.7% |
| Trade receivables | 40 | - | €888 | +€888 | |
| Other amounts receivable | 41 | €47,400 | €7,321 | -€40,079 | -84.6% |
| Cash at bank and in hand | 54/58 | €47,085 | €20,130 | -€26,955 | -57.2% |
| Deferred charges and accrued income | 490/1 | €960 | €969 | +€9 | +0.9% |
| Total equity and liabilities | 10/49 | €446,576 | €670,989 | +€224,413 | +50.3% |
| Equity | 10/15 | €199,578 | €249,230 | +€49,652 | +24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,978 | €230,630 | +€49,652 | +27.4% |
| Distributable reserves | 133 | €180,978 | €230,630 | +€49,652 | +27.4% |
| Amounts payable | 17/49 | €246,999 | €421,760 | +€174,761 | +70.8% |
| Amounts payable within one year | 42/48 | €246,999 | €421,683 | +€174,684 | +70.7% |
| Financial debts | 43 | €230,000 | €360,000 | +€130,000 | +56.5% |
| Other loans | 439 | €230,000 | €360,000 | +€130,000 | +56.5% |
| Trade debts | 44 | €1,368 | €3,008 | +€1,640 | +119.9% |
| Suppliers | 440/4 | €1,368 | €3,008 | +€1,640 | +119.9% |
| Taxes, remuneration and social security | 45 | €14,882 | €4,924 | -€9,958 | -66.9% |
| Taxes | 450/3 | €14,882 | €4,924 | -€9,958 | -66.9% |
| Other amounts payable | 47/48 | €749 | €53,751 | +€53,002 | +7078.1% |
| Accrued charges and deferred income | 492/3 | - | €77 | +€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,429 | €14,077 | +€3,648 | +35.0% |
| Other operating charges | 640/8 | €3,506 | €4,961 | +€1,454 | +41.5% |
| Gross operating margin | 9900 | €60,354 | €77,405 | +€17,051 | +28.3% |
| Operating profit (loss) | 9901 | €46,419 | €58,367 | +€11,948 | +25.7% |
| Financial income | 75/76B | €72,066 | €785 | -€71,281 | -98.9% |
| Recurring financial income | 75 | €72,066 | €785 | -€71,281 | -98.9% |
| Financial charges | 65/66B | €1,081 | €4,535 | +€3,455 | +319.7% |
| Recurring financial charges | 65 | €1,081 | €4,535 | +€3,455 | +319.7% |
| Profit (loss) for the period before taxes | 9903 | €117,405 | €54,617 | -€62,787 | -53.5% |
| Income taxes | 67/77 | €10,673 | €4,965 | -€5,708 | -53.5% |
| Profit (loss) for the period | 9904 | €106,731 | €49,652 | -€57,080 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €106,731 | €49,652 | -€57,080 | -53.5% |
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 3 October 2026 via checked.be.