PLUSCARE: 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.
PLUSCARE
Largest movements
- Cash +€25,237
up €25,237 (+136.4%), from €18,497 to €43,734
mainly Net result for the year (+€26,046) and Depreciation (+€11,822)
- Deferred charges and accrued income +€2,437
up €2,437 (+14.5%), from €16,788 to €19,225
- Reserves +€23,046
up €23,046 (+41.4%), from €55,696 to €78,743
- Debts after one year -€6,815
down €6,815 (-7.8%), from €86,876 to €80,061
- Other debts +€6,498
up €6,498 (+674.4%), from €964 to €7,462
- Tax, wage and social debts +€5,354
new in 2025: €5,354
- Gross operating margin +€21,048
up €21,048 (+64.7%), from €32,552 to €53,600
- Taxes +€6,661
up €6,661 (+165.4%), from €4,026 to €10,687
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 | €154,011 | €181,064 | +€27,053 | +17.6% |
| Fixed assets | 21/28 | €116,731 | €116,087 | -€644 | -0.6% |
| Tangible fixed assets | 22/27 | €116,731 | €116,087 | -€644 | -0.6% |
| Land and buildings | 22 | €92,503 | €84,794 | -€7,709 | -8.3% |
| Furniture and vehicles | 24 | €364 | €9,451 | +€9,087 | +2494.6% |
| Other tangible fixed assets | 26 | €23,865 | €21,842 | -€2,022 | -8.5% |
| Current assets | 29/58 | €37,279 | €64,977 | +€27,698 | +74.3% |
| Amounts receivable within one year | 40/41 | €1,994 | €2,018 | +€24 | +1.2% |
| Trade receivables | 40 | €20 | €44 | +€24 | +120.0% |
| Other amounts receivable | 41 | €1,974 | €1,974 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,497 | €43,734 | +€25,237 | +136.4% |
| Deferred charges and accrued income | 490/1 | €16,788 | €19,225 | +€2,437 | +14.5% |
| Total equity and liabilities | 10/49 | €154,011 | €181,064 | +€27,053 | +17.6% |
| Equity | 10/15 | €56,696 | €79,743 | +€23,046 | +40.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €55,696 | €78,743 | +€23,046 | +41.4% |
| Distributable reserves | 133 | €55,696 | €78,743 | +€23,046 | +41.4% |
| Amounts payable | 17/49 | €97,314 | €101,321 | +€4,007 | +4.1% |
| Amounts payable after more than one year | 17 | €86,876 | €80,061 | -€6,815 | -7.8% |
| Financial debts | 170/4 | €86,876 | €80,061 | -€6,815 | -7.8% |
| Amounts payable within one year | 42/48 | €10,438 | €21,260 | +€10,822 | +103.7% |
| Current portion of amounts payable after more than one year | 42 | €6,665 | €6,815 | +€150 | +2.2% |
| Trade debts | 44 | €2,809 | €1,629 | -€1,180 | -42.0% |
| Suppliers | 440/4 | €2,809 | €1,629 | -€1,180 | -42.0% |
| Taxes, remuneration and social security | 45 | - | €5,354 | +€5,354 | |
| Taxes | 450/3 | - | €5,354 | +€5,354 | |
| Other amounts payable | 47/48 | €964 | €7,462 | +€6,498 | +674.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,826 | €11,822 | -€3 | 0.0% |
| Other operating charges | 640/8 | €2,648 | €2,772 | +€124 | +4.7% |
| Non-recurring operating charges | 66A | €5,276 | - | -€5,276 | |
| Gross operating margin | 9900 | €32,552 | €53,600 | +€21,048 | +64.7% |
| Operating profit (loss) | 9901 | €12,802 | €39,006 | +€26,204 | +204.7% |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.9% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.9% |
| Financial charges | 65/66B | €2,360 | €2,273 | -€87 | -3.7% |
| Recurring financial charges | 65 | €2,360 | €2,273 | -€87 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €10,451 | €36,733 | +€26,282 | +251.5% |
| Income taxes | 67/77 | €4,026 | €10,687 | +€6,661 | +165.4% |
| Profit (loss) for the period | 9904 | €6,425 | €26,046 | +€19,621 | +305.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,425 | €26,046 | +€19,621 | +305.4% |
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.