PLUSBATHROOMS: 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.
PLUSBATHROOMS
Largest movements
- Receivables within one year +€34,434
up €34,434 (+222.4%), from €15,486 to €49,920
of which Trade receivables: +€35,204
- Tangible fixed assets -€4,667
down €4,667 (-27.7%), from €16,873 to €12,205
of which Other tangible fixed assets: -€4,523
- Stocks and contracts +€1,623
up €1,623 (+6.4%), from €25,380 to €27,003
- Tax, wage and social debts +€22,597
up €22,597 (+132.9%), from €17,009 to €39,606
of which Taxes: +€22,597
- Reserves +€12,559
up €12,559, from €0 to €12,559
- Short-term financial debts -€6,449
down €6,449 (-51.7%), from €12,485 to €6,036
- Advances received +€2,695
new in 2025: €2,695
- Gross operating margin +€32,785
up €32,785, from -€4,564 to €28,220
- Taxes +€3,588
up €3,588 (+9285.7%), from €39 to €3,627
- Financial charges +€1,140
up €1,140 (+23.5%), from €4,848 to €5,988
- Other operating charges +€1,028
up €1,028 (+323.2%), from €318 to €1,346
- Depreciation +€965
up €965 (+26.1%), from €3,703 to €4,667
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,023 | €93,222 | +€32,198 | +52.8% |
| Fixed assets | 21/28 | €19,185 | €14,517 | -€4,667 | -24.3% |
| Tangible fixed assets | 22/27 | €16,873 | €12,205 | -€4,667 | -27.7% |
| Plant, machinery and equipment | 23 | €1,306 | €1,161 | -€145 | -11.1% |
| Other tangible fixed assets | 26 | €15,567 | €11,044 | -€4,523 | -29.1% |
| Financial fixed assets | 28 | €2,312 | €2,312 | = | 0.0% |
| Current assets | 29/58 | €41,838 | €78,704 | +€36,866 | +88.1% |
| Stocks and contracts in progress | 3 | €25,380 | €27,003 | +€1,623 | +6.4% |
| Stocks | 30/36 | €25,380 | €27,003 | +€1,623 | +6.4% |
| Amounts receivable within one year | 40/41 | €15,486 | €49,920 | +€34,434 | +222.4% |
| Trade receivables | 40 | €10,700 | €45,904 | +€35,204 | +329.0% |
| Other amounts receivable | 41 | €4,786 | €4,016 | -€770 | -16.1% |
| Deferred charges and accrued income | 490/1 | €973 | €1,782 | +€808 | +83.1% |
| Total equity and liabilities | 10/49 | €61,023 | €93,222 | +€32,198 | +52.8% |
| Equity | 10/15 | €4,711 | €17,559 | +€12,848 | +272.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | €12,559 | +€12,559 | |
| Distributable reserves | 133 | €0 | €12,559 | +€12,559 | |
| Profit (loss) carried forward | 14 | -€289 | - | +€289 | |
| Amounts payable | 17/49 | €56,312 | €75,663 | +€19,351 | +34.4% |
| Amounts payable within one year | 42/48 | €56,312 | €75,663 | +€19,351 | +34.4% |
| Financial debts | 43 | €12,485 | €6,036 | -€6,449 | -51.7% |
| Credit institutions | 430/8 | €12,485 | €6,036 | -€6,449 | -51.7% |
| Trade debts | 44 | €26,818 | €27,325 | +€508 | +1.9% |
| Suppliers | 440/4 | €26,818 | €27,325 | +€508 | +1.9% |
| Advances received on contracts in progress | 46 | - | €2,695 | +€2,695 | |
| Taxes, remuneration and social security | 45 | €17,009 | €39,606 | +€22,597 | +132.9% |
| Taxes | 450/3 | €17,009 | €39,606 | +€22,597 | +132.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,703 | €4,667 | +€965 | +26.1% |
| Other operating charges | 640/8 | €318 | €1,346 | +€1,028 | +323.2% |
| Gross operating margin | 9900 | -€4,564 | €28,220 | +€32,785 | |
| Operating profit (loss) | 9901 | -€8,585 | €22,207 | +€30,792 | |
| Financial income | 75/76B | €1,201 | €255 | -€946 | -78.7% |
| Recurring financial income | 75 | €1,201 | €255 | -€946 | -78.7% |
| Financial charges | 65/66B | €4,848 | €5,988 | +€1,140 | +23.5% |
| Recurring financial charges | 65 | €4,848 | €5,988 | +€1,140 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,232 | €16,475 | +€28,706 | |
| Income taxes | 67/77 | €39 | €3,627 | +€3,588 | +9285.7% |
| Profit (loss) for the period | 9904 | -€12,270 | €12,848 | +€25,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,270 | €12,848 | +€25,118 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.