PLUS SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€39,079
up €39,079 (+439.4%), from €8,895 to €47,974
of which Trade receivables: +€40,674
- Tangible fixed assets +€31,480
up €31,480 (+26.0%), from €121,235 to €152,715
of which Land and buildings: +€34,931
- Cash -€5,550
down €5,550 (-6.1%), from €90,990 to €85,440
mainly Investment in fixed assets (net) (-€61,721) and Receivables within one year (-€39,079)
- Reserves +€37,240
up €37,240 (+36.4%), from €102,262 to €139,502
- Trade debts +€29,863
up €29,863 (+497.4%), from €6,003 to €35,866
- Debts after one year -€6,239
down €6,239 (-44.8%), from €13,923 to €7,684
- Accrued charges and deferred income +€5,701
new in 2026: €5,701
- Tax, wage and social debts -€5,097
down €5,097 (-27.2%), from €18,723 to €13,626
- Gross operating margin -€8,993
down €8,993 (-9.1%), from €98,693 to €89,700
- Depreciation +€6,743
up €6,743 (+28.2%), from €23,903 to €30,646
- Financial charges +€5,418
up €5,418 (+420.1%), from €1,290 to €6,708
- Taxes -€5,097
down €5,097 (-27.2%), from €18,723 to €13,626
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,014 | €295,357 | +€62,344 | +26.8% |
| Fixed assets | 21/28 | €128,437 | €159,512 | +€31,075 | +24.2% |
| Intangible fixed assets | 21 | €7,202 | €6,797 | -€405 | -5.6% |
| Tangible fixed assets | 22/27 | €121,235 | €152,715 | +€31,480 | +26.0% |
| Land and buildings | 22 | - | €34,931 | +€34,931 | |
| Plant, machinery and equipment | 23 | €100,735 | €100,888 | +€152 | +0.2% |
| Furniture and vehicles | 24 | €20,499 | €16,897 | -€3,603 | -17.6% |
| Current assets | 29/58 | €104,577 | €135,845 | +€31,268 | +29.9% |
| Amounts receivable within one year | 40/41 | €8,895 | €47,974 | +€39,079 | +439.4% |
| Trade receivables | 40 | €6,886 | €47,560 | +€40,674 | +590.7% |
| Other amounts receivable | 41 | €2,009 | €414 | -€1,595 | -79.4% |
| Cash at bank and in hand | 54/58 | €90,990 | €85,440 | -€5,550 | -6.1% |
| Deferred charges and accrued income | 490/1 | €4,692 | €2,432 | -€2,260 | -48.2% |
| Total equity and liabilities | 10/49 | €233,014 | €295,357 | +€62,344 | +26.8% |
| Equity | 10/15 | €107,262 | €144,502 | +€37,240 | +34.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €102,262 | €139,502 | +€37,240 | +36.4% |
| Distributable reserves | 133 | €102,262 | €139,502 | +€37,240 | +36.4% |
| Amounts payable | 17/49 | €125,752 | €150,855 | +€25,104 | +20.0% |
| Amounts payable after more than one year | 17 | €13,923 | €7,684 | -€6,239 | -44.8% |
| Financial debts | 170/4 | €13,923 | €7,684 | -€6,239 | -44.8% |
| Amounts payable within one year | 42/48 | €111,829 | €137,470 | +€25,642 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €5,936 | €6,239 | +€304 | +5.1% |
| Trade debts | 44 | €6,003 | €35,866 | +€29,863 | +497.4% |
| Suppliers | 440/4 | €6,003 | €35,866 | +€29,863 | +497.4% |
| Taxes, remuneration and social security | 45 | €18,723 | €13,626 | -€5,097 | -27.2% |
| Taxes | 450/3 | €18,723 | €13,626 | -€5,097 | -27.2% |
| Other amounts payable | 47/48 | €81,167 | €81,739 | +€572 | +0.7% |
| Accrued charges and deferred income | 492/3 | - | €5,701 | +€5,701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,903 | €30,646 | +€6,743 | +28.2% |
| Other operating charges | 640/8 | €531 | €647 | +€116 | +21.9% |
| Gross operating margin | 9900 | €98,693 | €89,700 | -€8,993 | -9.1% |
| Operating profit (loss) | 9901 | €74,259 | €58,407 | -€15,852 | -21.3% |
| Financial income | 75/76B | €5 | €0 | -€5 | -98.4% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -98.4% |
| Financial charges | 65/66B | €1,290 | €6,708 | +€5,418 | +420.1% |
| Recurring financial charges | 65 | €1,290 | €6,708 | +€5,418 | +420.1% |
| Profit (loss) for the period before taxes | 9903 | €72,975 | €51,699 | -€21,275 | -29.2% |
| Income taxes | 67/77 | €18,723 | €13,626 | -€5,097 | -27.2% |
| Profit (loss) for the period | 9904 | €54,251 | €38,073 | -€16,178 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,251 | €38,073 | -€16,178 | -29.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.