PLUS OULTRE EVENTS: 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 OULTRE EVENTS
Largest movements
- Receivables within one year -€27,203
down €27,203 (-49.7%), from €54,684 to €27,482
of which Trade receivables: -€43,491
- Tangible fixed assets -€10,689
down €10,689 (-32.4%), from €33,031 to €22,342
of which Other tangible fixed assets: -€5,976
- Cash -€3,462
down €3,462 (-37.0%), from €9,349 to €5,887
mainly Net result for the year (-€15,862) and Trade debts (-€10,112)
- Deferred charges and accrued income +€1,850
new in 2025: €1,850
- Profit (loss) carried forward -€15,862
down €15,862 (-43.2%), from €36,694 to €20,831
- Trade debts -€10,112
down €10,112 (-75.6%), from €13,371 to €3,259
- Tax, wage and social debts -€9,093
down €9,093 (-77.2%), from €11,781 to €2,688
of which Taxes: -€6,421
- Debts after one year -€5,176
down €5,176 (-26.6%), from €19,485 to €14,309
- Other debts +€1,728
new in 2025: €1,728
- Gross operating margin -€12,185
down €12,185 (-31.1%), from €39,222 to €27,037
- Staff costs +€8,389
up €8,389 (+39.7%), from €21,132 to €29,521
- Taxes -€2,301
down €2,301 (-81.9%), from €2,808 to €507
- Financial income -€1,189
down €1,189 (-71.5%), from €1,663 to €474
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 | €108,250 | €68,506 | -€39,744 | -36.7% |
| Fixed assets | 21/28 | €36,544 | €25,855 | -€10,689 | -29.2% |
| Tangible fixed assets | 22/27 | €33,031 | €22,342 | -€10,689 | -32.4% |
| Furniture and vehicles | 24 | €9,129 | €4,415 | -€4,713 | -51.6% |
| Other tangible fixed assets | 26 | €23,902 | €17,927 | -€5,976 | -25.0% |
| Financial fixed assets | 28 | €3,513 | €3,513 | = | 0.0% |
| Current assets | 29/58 | €71,706 | €42,651 | -€29,055 | -40.5% |
| Stocks and contracts in progress | 3 | €7,673 | €7,432 | -€241 | -3.1% |
| Stocks | 30/36 | €7,673 | €7,432 | -€241 | -3.1% |
| Amounts receivable within one year | 40/41 | €54,684 | €27,482 | -€27,203 | -49.7% |
| Trade receivables | 40 | €44,041 | €550 | -€43,491 | -98.8% |
| Other amounts receivable | 41 | €10,644 | €26,932 | +€16,288 | +153% |
| Cash at bank and in hand | 54/58 | €9,349 | €5,887 | -€3,462 | -37.0% |
| Deferred charges and accrued income | 490/1 | - | €1,850 | +€1,850 | |
| Total equity and liabilities | 10/49 | €108,250 | €68,506 | -€39,744 | -36.7% |
| Equity | 10/15 | €57,154 | €41,291 | -€15,862 | -27.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,694 | €20,831 | -€15,862 | -43.2% |
| Amounts payable | 17/49 | €51,096 | €27,215 | -€23,881 | -46.7% |
| Amounts payable after more than one year | 17 | €19,485 | €14,309 | -€5,176 | -26.6% |
| Financial debts | 170/4 | €19,485 | €14,309 | -€5,176 | -26.6% |
| Amounts payable within one year | 42/48 | €30,226 | €12,850 | -€17,377 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | €5,075 | €5,176 | +€101 | +2.0% |
| Trade debts | 44 | €13,371 | €3,259 | -€10,112 | -75.6% |
| Suppliers | 440/4 | €13,371 | €3,259 | -€10,112 | -75.6% |
| Taxes, remuneration and social security | 45 | €11,781 | €2,688 | -€9,093 | -77.2% |
| Taxes | 450/3 | €9,109 | €2,688 | -€6,421 | -70.5% |
| Remuneration and social security | 454/9 | €2,672 | - | -€2,672 | |
| Other amounts payable | 47/48 | - | €1,728 | +€1,728 | |
| Accrued charges and deferred income | 492/3 | €1,385 | €55 | -€1,329 | -96.0% |
| Remuneration, social security and pensions | 62 | €21,132 | €29,521 | +€8,389 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,978 | €10,689 | -€289 | -2.6% |
| Other operating charges | 640/8 | €1,513 | €1,806 | +€292 | +19.3% |
| Gross operating margin | 9900 | €39,222 | €27,037 | -€12,185 | -31.1% |
| Operating profit (loss) | 9901 | €5,599 | -€14,979 | -€20,577 | |
| Financial income | 75/76B | €1,663 | €474 | -€1,189 | -71.5% |
| Recurring financial income | 75 | €1,663 | €474 | -€1,189 | -71.5% |
| Financial charges | 65/66B | €1,072 | €851 | -€221 | -20.6% |
| Recurring financial charges | 65 | €1,072 | €851 | -€221 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €6,190 | -€15,355 | -€21,545 | |
| Income taxes | 67/77 | €2,808 | €507 | -€2,301 | -81.9% |
| Profit (loss) for the period | 9904 | €3,382 | -€15,862 | -€19,244 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,382 | -€15,862 | -€19,244 |
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 18 October 2026 via checked.be.