PLUS PHARMA: 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 PHARMA
Largest movements
- Cash -€830
down €830 (-63.1%), from €1,314 to €484
mainly Net result for the year (-€1,825) and Other debts (-€335)
- Profit (loss) carried forward -€1,825
down €1,825 (-1.1%), from -€168,317 to -€170,142
- Trade debts +€1,330
up €1,330 (+95.0%), from €1,400 to €2,730
- Other debts -€335
down €335 (-0.2%), from €150,155 to €149,820
- Other operating charges -€38
down €38 (-8.5%), from €445 to €408
- Gross operating margin -€12
down €12 (-1.3%), from -€911 to -€923
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 | €1,838 | €1,008 | -€830 | -45.1% |
| Current assets | 29/58 | €1,838 | €1,008 | -€830 | -45.1% |
| Amounts receivable within one year | 40/41 | €524 | €524 | = | 0.0% |
| Other amounts receivable | 41 | €524 | €524 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,314 | €484 | -€830 | -63.1% |
| Total equity and liabilities | 10/49 | €1,838 | €1,008 | -€830 | -45.1% |
| Equity | 10/15 | -€149,717 | -€151,542 | -€1,825 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,317 | -€170,142 | -€1,825 | -1.1% |
| Amounts payable | 17/49 | €151,555 | €152,550 | +€995 | +0.7% |
| Amounts payable within one year | 42/48 | €151,555 | €152,550 | +€995 | +0.7% |
| Trade debts | 44 | €1,400 | €2,730 | +€1,330 | +95.0% |
| Suppliers | 440/4 | €1,400 | €2,730 | +€1,330 | +95.0% |
| Other amounts payable | 47/48 | €150,155 | €149,820 | -€335 | -0.2% |
| Other operating charges | 640/8 | €445 | €408 | -€38 | -8.5% |
| Gross operating margin | 9900 | -€911 | -€923 | -€12 | -1.3% |
| Operating profit (loss) | 9901 | -€1,356 | -€1,330 | +€26 | +1.9% |
| Financial charges | 65/66B | €486 | €495 | +€9 | +1.9% |
| Recurring financial charges | 65 | €486 | €495 | +€9 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,842 | -€1,825 | +€17 | +0.9% |
| Profit (loss) for the period | 9904 | -€1,842 | -€1,825 | +€17 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,842 | -€1,825 | +€17 | +0.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.