PLUS HAUT: 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 HAUT
Largest movements
- Tangible fixed assets +€38,004
up €38,004 (+579.7%), from €6,556 to €44,560
of which Furniture and vehicles: +€37,427
- Cash -€11,661
down €11,661 (-31.4%), from €37,150 to €25,489
mainly Investment in fixed assets (net) (-€48,730) and Tax, wage and social debts (-€11,339)
- Receivables within one year +€7,255
up €7,255 (+42.1%), from €17,231 to €24,486
of which Other amounts receivable: +€16,781
- Deferred charges and accrued income -€6,042
down €6,042 (-37.5%), from €16,096 to €10,054
- Stocks and contracts +€3,259
up €3,259 (+24.8%), from €13,122 to €16,381
- Other debts +€33,050
up €33,050 (+395.2%), from €8,362 to €41,412
- Profit (loss) carried forward +€13,825
up €13,825 (+46.6%), from €29,676 to €43,500
- Tax, wage and social debts -€11,339
down €11,339 (-84.7%), from €13,382 to €2,043
of which Remuneration and social security: -€10,350
- Accrued charges and deferred income -€6,000
down €6,000 (-28.6%), from €21,000 to €15,000
- Short-term financial debts +€1,684
new in 2025: €1,684
- Turnover +€84,252
new in 2025: €84,252
- Purchases and services +€67,639
new in 2025: €67,639
- Gross operating margin +€34,001
up €34,001, from -€6,323 to €27,678
- Depreciation +€4,305
up €4,305 (+67.0%), from €6,421 to €10,726
- Taxes +€1,949
up €1,949 (+2066.7%), from €94 to €2,043
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 | €90,204 | €121,019 | +€30,815 | +34.2% |
| Fixed assets | 21/28 | €6,606 | €44,610 | +€38,004 | +575.3% |
| Tangible fixed assets | 22/27 | €6,556 | €44,560 | +€38,004 | +579.7% |
| Plant, machinery and equipment | 23 | €1,155 | €1,732 | +€577 | +50.0% |
| Furniture and vehicles | 24 | €5,401 | €42,827 | +€37,427 | +693.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €83,598 | €76,409 | -€7,189 | -8.6% |
| Stocks and contracts in progress | 3 | €13,122 | €16,381 | +€3,259 | +24.8% |
| Stocks | 30/36 | €13,122 | €16,381 | +€3,259 | +24.8% |
| Amounts receivable within one year | 40/41 | €17,231 | €24,486 | +€7,255 | +42.1% |
| Trade receivables | 40 | €17,017 | €7,491 | -€9,526 | -56.0% |
| Other amounts receivable | 41 | €213 | €16,994 | +€16,781 | +7863.7% |
| Cash at bank and in hand | 54/58 | €37,150 | €25,489 | -€11,661 | -31.4% |
| Deferred charges and accrued income | 490/1 | €16,096 | €10,054 | -€6,042 | -37.5% |
| Total equity and liabilities | 10/49 | €90,204 | €121,019 | +€30,815 | +34.2% |
| Equity | 10/15 | €44,676 | €58,500 | +€13,825 | +30.9% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,676 | €43,500 | +€13,825 | +46.6% |
| Amounts payable | 17/49 | €45,529 | €62,519 | +€16,990 | +37.3% |
| Amounts payable within one year | 42/48 | €24,529 | €47,519 | +€22,990 | +93.7% |
| Financial debts | 43 | - | €1,684 | +€1,684 | |
| Credit institutions | 430/8 | - | €1,684 | +€1,684 | |
| Trade debts | 44 | €2,784 | €1,705 | -€1,079 | -38.8% |
| Suppliers | 440/4 | €2,784 | €1,705 | -€1,079 | -38.8% |
| Advances received on contracts in progress | 46 | - | €675 | +€675 | |
| Taxes, remuneration and social security | 45 | €13,382 | €2,043 | -€11,339 | -84.7% |
| Taxes | 450/3 | €3,032 | €2,043 | -€989 | -32.6% |
| Remuneration and social security | 454/9 | €10,350 | - | -€10,350 | |
| Other amounts payable | 47/48 | €8,362 | €41,412 | +€33,050 | +395.2% |
| Accrued charges and deferred income | 492/3 | €21,000 | €15,000 | -€6,000 | -28.6% |
| Turnover | 70 | - | €84,252 | +€84,252 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €67,639 | +€67,639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,421 | €10,726 | +€4,305 | +67.0% |
| Other operating charges | 640/8 | €927 | €896 | -€31 | -3.4% |
| Gross operating margin | 9900 | -€6,323 | €27,678 | +€34,001 | |
| Operating profit (loss) | 9901 | -€13,671 | €16,056 | +€29,727 | |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €1,088 | €228 | -€860 | -79.1% |
| Recurring financial charges | 65 | €1,088 | €228 | -€860 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,759 | €15,868 | +€30,627 | |
| Income taxes | 67/77 | €94 | €2,043 | +€1,949 | +2066.7% |
| Profit (loss) for the period | 9904 | -€14,853 | €13,825 | +€28,678 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,853 | €13,825 | +€28,678 |
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 4 October 2026 via checked.be.