PlusAssur: 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.
PlusAssur
Largest movements
- Receivables within one year -€455,492
down €455,492 (-95.2%), from €478,595 to €23,102
of which Other amounts receivable: -€455,492
- Intangible fixed assets -€297,252
down €297,252 (-9.2%), from €3.2m to €2.9m
- Deferred charges and accrued income -€101,255
down €101,255 (-45.2%), from €223,890 to €122,635
- Tangible fixed assets +€47,623
up €47,623 (+156.3%), from €30,465 to €78,089
of which Furniture and vehicles: +€54,142
- Debts after one year -€667,064
down €667,064 (-17.5%), from €3.8m to €3.1m
- Profit (loss) carried forward -€217,983
down €217,983 (-49.0%), from -€444,953 to -€662,936
- Other debts +€84,982
up €84,982 (+94.2%), from €90,257 to €175,239
- Tax, wage and social debts -€46,144
down €46,144 (-72.1%), from €63,991 to €17,847
of which Remuneration and social security: -€32,396
- Staff costs -€110,786
down €110,786 (-21.3%), from €520,018 to €409,233
- Other operating charges +€74,476
up €74,476 (+285.3%), from €26,108 to €100,584
- Financial charges -€10,847
down €10,847 (-15.8%), from €68,544 to €57,697
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 | €4,147,308 | €3,334,074 | -€813,234 | -19.6% |
| Formation expenses | 20 | €116,816 | €81,760 | -€35,056 | -30.0% |
| Fixed assets | 21/28 | €3,299,563 | €3,049,934 | -€249,629 | -7.6% |
| Intangible fixed assets | 21 | €3,245,010 | €2,947,757 | -€297,252 | -9.2% |
| Tangible fixed assets | 22/27 | €30,465 | €78,089 | +€47,623 | +156.3% |
| Plant, machinery and equipment | 23 | €6,801 | €4,331 | -€2,470 | -36.3% |
| Furniture and vehicles | 24 | €14,423 | €68,565 | +€54,142 | +375.4% |
| Other tangible fixed assets | 26 | €9,242 | €5,193 | -€4,049 | -43.8% |
| Financial fixed assets | 28 | €24,088 | €24,088 | = | 0.0% |
| Current assets | 29/58 | €730,929 | €202,380 | -€528,549 | -72.3% |
| Amounts receivable within one year | 40/41 | €478,595 | €23,102 | -€455,492 | -95.2% |
| Trade receivables | 40 | €9,946 | €9,946 | = | 0.0% |
| Other amounts receivable | 41 | €468,649 | €13,157 | -€455,492 | -97.2% |
| Cash at bank and in hand | 54/58 | €28,444 | €56,642 | +€28,199 | +99.1% |
| Deferred charges and accrued income | 490/1 | €223,890 | €122,635 | -€101,255 | -45.2% |
| Total equity and liabilities | 10/49 | €4,147,308 | €3,334,074 | -€813,234 | -19.6% |
| Equity | 10/15 | -€254,953 | -€472,936 | -€217,983 | -85.5% |
| Contributions | 10/11 | €190,000 | €190,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€444,953 | -€662,936 | -€217,983 | -49.0% |
| Amounts payable | 17/49 | €4,402,261 | €3,807,010 | -€595,251 | -13.5% |
| Amounts payable after more than one year | 17 | €3,812,642 | €3,145,578 | -€667,064 | -17.5% |
| Financial debts | 170/4 | €3,812,642 | €3,145,578 | -€667,064 | -17.5% |
| Amounts payable within one year | 42/48 | €584,900 | €620,121 | +€35,221 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €301,643 | €276,088 | -€25,555 | -8.5% |
| Trade debts | 44 | €129,009 | €150,947 | +€21,938 | +17.0% |
| Suppliers | 440/4 | €129,009 | €150,947 | +€21,938 | +17.0% |
| Taxes, remuneration and social security | 45 | €63,991 | €17,847 | -€46,144 | -72.1% |
| Taxes | 450/3 | €14,587 | €839 | -€13,747 | -94.2% |
| Remuneration and social security | 454/9 | €49,405 | €17,008 | -€32,396 | -65.6% |
| Other amounts payable | 47/48 | €90,257 | €175,239 | +€84,982 | +94.2% |
| Accrued charges and deferred income | 492/3 | €4,719 | €41,311 | +€36,592 | +775.4% |
| Remuneration, social security and pensions | 62 | €520,018 | €409,233 | -€110,786 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348,133 | €350,503 | +€2,371 | +0.7% |
| Other operating charges | 640/8 | €26,108 | €100,584 | +€74,476 | +285.3% |
| Gross operating margin | 9900 | €696,415 | €699,654 | +€3,239 | +0.5% |
| Operating profit (loss) | 9901 | -€197,844 | -€160,666 | +€37,177 | +18.8% |
| Financial income | 75/76B | €0 | €822 | +€822 | +8223200.0% |
| Recurring financial income | 75 | €0 | €822 | +€822 | +8223200.0% |
| Financial charges | 65/66B | €68,544 | €57,697 | -€10,847 | -15.8% |
| Recurring financial charges | 65 | €68,544 | €57,697 | -€10,847 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€266,388 | -€217,541 | +€48,847 | +18.3% |
| Income taxes | 67/77 | €5,397 | €442 | -€4,956 | -91.8% |
| Profit (loss) for the period | 9904 | -€271,785 | -€217,983 | +€53,802 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€271,785 | -€217,983 | +€53,802 | +19.8% |
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 10 October 2026 via checked.be.