PLUS SERVICES: 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 SERVICES
Largest movements
- Cash +€286,947
up €286,947 (+101%), from €283,381 to €570,328
mainly Net result for the year (+€562,506) and Tax, wage and social debts (+€58,247)
- Receivables within one year +€112,703
up €112,703 (+9.5%), from €1.2m to €1.3m
of which Other amounts receivable: +€125,813
- Intangible fixed assets +€71,690
up €71,690 (+459%), from €15,610 to €87,300
- Reserves +€373,824
up €373,824 (+20.9%), from €1.8m to €2.2m
- Tax, wage and social debts +€58,247
up €58,247 (+48.5%), from €120,052 to €178,299
of which Taxes: +€62,354
- Gross operating margin +€94,563
up €94,563 (+10.8%), from €879,037 to €973,600
- Taxes +€38,256
up €38,256 (+17.1%), from €223,797 to €262,053
- Financial income +€32,453
up €32,453 (+65.5%), from €49,528 to €81,980
- Staff costs -€24,241
down €24,241 (-12.0%), from €201,580 to €177,338
- Depreciation +€17,806
up €17,806 (+75.1%), from €23,724 to €41,530
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 | €1,948,803 | €2,394,261 | +€445,458 | +22.9% |
| Fixed assets | 21/28 | €124,591 | €174,047 | +€49,456 | +39.7% |
| Intangible fixed assets | 21 | €15,610 | €87,300 | +€71,690 | +459% |
| Tangible fixed assets | 22/27 | €106,469 | €84,235 | -€22,234 | -20.9% |
| Furniture and vehicles | 24 | €53,903 | €38,880 | -€15,023 | -27.9% |
| Other tangible fixed assets | 26 | €52,566 | €45,355 | -€7,211 | -13.7% |
| Financial fixed assets | 28 | €2,512 | €2,512 | = | 0.0% |
| Current assets | 29/58 | €1,824,212 | €2,220,214 | +€396,002 | +21.7% |
| Amounts receivable after more than one year | 29 | €350,000 | €350,000 | = | 0.0% |
| Other amounts receivable | 291 | €350,000 | €350,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,182,297 | €1,295,000 | +€112,703 | +9.5% |
| Trade receivables | 40 | €70,027 | €56,917 | -€13,110 | -18.7% |
| Other amounts receivable | 41 | €1,112,270 | €1,238,083 | +€125,813 | +11.3% |
| Cash at bank and in hand | 54/58 | €283,381 | €570,328 | +€286,947 | +101% |
| Deferred charges and accrued income | 490/1 | €8,535 | €4,886 | -€3,649 | -42.7% |
| Total equity and liabilities | 10/49 | €1,948,803 | €2,394,261 | +€445,458 | +22.9% |
| Equity | 10/15 | €1,802,341 | €2,176,165 | +€373,824 | +20.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,789,941 | €2,163,765 | +€373,824 | +20.9% |
| Distributable reserves | 133 | €1,789,941 | €2,163,765 | +€373,824 | +20.9% |
| Amounts payable | 17/49 | €146,462 | €218,096 | +€71,634 | +48.9% |
| Amounts payable within one year | 42/48 | €146,462 | €218,096 | +€71,634 | +48.9% |
| Trade debts | 44 | €26,411 | €39,117 | +€12,706 | +48.1% |
| Suppliers | 440/4 | €26,411 | €39,117 | +€12,706 | +48.1% |
| Advances received on contracts in progress | 46 | - | €681 | +€681 | |
| Taxes, remuneration and social security | 45 | €120,052 | €178,299 | +€58,247 | +48.5% |
| Taxes | 450/3 | €96,712 | €159,066 | +€62,354 | +64.5% |
| Remuneration and social security | 454/9 | €23,340 | €19,233 | -€4,107 | -17.6% |
| Remuneration, social security and pensions | 62 | €201,580 | €177,338 | -€24,241 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,724 | €41,530 | +€17,806 | +75.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,100 | - | +€2,100 | |
| Other operating charges | 640/8 | €4,364 | €11,564 | +€7,200 | +165% |
| Gross operating margin | 9900 | €879,037 | €973,600 | +€94,563 | +10.8% |
| Operating profit (loss) | 9901 | €651,469 | €743,167 | +€91,699 | +14.1% |
| Financial income | 75/76B | €49,528 | €81,980 | +€32,453 | +65.5% |
| Recurring financial income | 75 | €49,528 | €81,980 | +€32,453 | +65.5% |
| Financial charges | 65/66B | €1,307 | €588 | -€718 | -55.0% |
| Recurring financial charges | 65 | €1,307 | €588 | -€718 | -55.0% |
| Profit (loss) for the period before taxes | 9903 | €699,690 | €824,559 | +€124,869 | +17.8% |
| Income taxes | 67/77 | €223,797 | €262,053 | +€38,256 | +17.1% |
| Profit (loss) for the period | 9904 | €475,893 | €562,506 | +€86,613 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €475,893 | €562,506 | +€86,613 | +18.2% |
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 13 October 2026 via checked.be.