PLUS STYLE en 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 STYLE en SERVICES
Largest movements
- Cash +€5,062
up €5,062 (+296%), from €1,710 to €6,772
mainly Depreciation (+€5,728) and Stocks and contracts (+€5,016)
- Stocks and contracts -€5,016
down €5,016 (-10.6%), from €47,133 to €42,117
- Tangible fixed assets -€4,673
down €4,673 (-46.4%), from €10,078 to €5,405
of which Furniture and vehicles: -€2,648
- Receivables within one year -€887
down €887 (-96.4%), from €920 to €33
- Tax, wage and social debts -€10,191
down €10,191 (-74.9%), from €13,602 to €3,411
of which Taxes: -€5,691
- Trade debts +€2,703
up €2,703 (+18.6%), from €14,501 to €17,205
- Other debts +€1,545
up €1,545 (+32.9%), from €4,697 to €6,242
- Depreciation -€510
down €510 (-8.2%), from €6,238 to €5,728
- Gross operating margin -€343
down €343 (-4.2%), from €8,223 to €7,880
- Write-downs -€314
down €314, from €252 to -€61
- Taxes +€284
up €284 (+31.4%), from €902 to €1,186
- Financial charges -€271
down €271 (-70.7%), from €383 to €112
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 | €60,108 | €54,481 | -€5,627 | -9.4% |
| Fixed assets | 21/28 | €10,078 | €5,405 | -€4,673 | -46.4% |
| Tangible fixed assets | 22/27 | €10,078 | €5,405 | -€4,673 | -46.4% |
| Land and buildings | 22 | €218 | - | -€218 | |
| Plant, machinery and equipment | 23 | €3,856 | €2,443 | -€1,414 | -36.7% |
| Furniture and vehicles | 24 | €5,217 | €2,569 | -€2,648 | -50.8% |
| Other tangible fixed assets | 26 | €786 | €393 | -€393 | -50.0% |
| Current assets | 29/58 | €50,030 | €49,076 | -€954 | -1.9% |
| Stocks and contracts in progress | 3 | €47,133 | €42,117 | -€5,016 | -10.6% |
| Stocks | 30/36 | €47,133 | €42,117 | -€5,016 | -10.6% |
| Amounts receivable within one year | 40/41 | €920 | €33 | -€887 | -96.4% |
| Other amounts receivable | 41 | €920 | €33 | -€887 | -96.4% |
| Cash at bank and in hand | 54/58 | €1,710 | €6,772 | +€5,062 | +296% |
| Deferred charges and accrued income | 490/1 | €266 | €155 | -€112 | -42.0% |
| Total equity and liabilities | 10/49 | €60,108 | €54,481 | -€5,627 | -9.4% |
| Equity | 10/15 | €21,759 | €22,275 | +€516 | +2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,167 | €3,683 | +€516 | +16.3% |
| Distributable reserves | 133 | €3,167 | €3,683 | +€516 | +16.3% |
| Amounts payable | 17/49 | €38,349 | €32,207 | -€6,143 | -16.0% |
| Amounts payable within one year | 42/48 | €38,349 | €31,807 | -€6,542 | -17.1% |
| Financial debts | 43 | €5,550 | €4,950 | -€600 | -10.8% |
| Credit institutions | 430/8 | €5,550 | €4,950 | -€600 | -10.8% |
| Trade debts | 44 | €14,501 | €17,205 | +€2,703 | +18.6% |
| Suppliers | 440/4 | €14,501 | €17,205 | +€2,703 | +18.6% |
| Taxes, remuneration and social security | 45 | €13,602 | €3,411 | -€10,191 | -74.9% |
| Taxes | 450/3 | €9,102 | €3,411 | -€5,691 | -62.5% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €4,697 | €6,242 | +€1,545 | +32.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,238 | €5,728 | -€510 | -8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €252 | -€61 | -€314 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,223 | €7,880 | -€343 | -4.2% |
| Operating profit (loss) | 9901 | €1,346 | €1,813 | +€468 | +34.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €383 | €112 | -€271 | -70.7% |
| Recurring financial charges | 65 | €383 | €112 | -€271 | -70.7% |
| Profit (loss) for the period before taxes | 9903 | €965 | €1,701 | +€737 | +76.4% |
| Income taxes | 67/77 | €902 | €1,186 | +€284 | +31.4% |
| Profit (loss) for the period | 9904 | €63 | €516 | +€453 | +724% |
| Profit (loss) for the period to be appropriated | 9905 | €63 | €516 | +€453 | +724% |
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 17 October 2026 via checked.be.