PLUSCI: 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.
PLUSCI
Largest movements
- Cash -€79,670
down €79,670 (-74.2%), from €107,405 to €27,736
mainly Receivables within one year (-€36,213) and Tax, wage and social debts (-€28,285)
- Receivables within one year +€36,213
up €36,213 (+70.3%), from €51,547 to €87,760
of which Trade receivables: +€36,191
- Tangible fixed assets -€25,529
down €25,529 (-20.6%), from €123,786 to €98,257
of which Furniture and vehicles: -€26,358
- Receivables after one year -€3,361
down €3,361 (-85.6%), from €3,925 to €563
- Tax, wage and social debts -€28,285
down €28,285 (-63.3%), from €44,674 to €16,389
of which Taxes: -€28,285
- Other debts -€25,996
down €25,996 (-29.1%), from €89,261 to €63,266
- Profit (loss) carried forward -€9,565
down €9,565, from €0 to -€9,565
- Trade debts -€6,626
down €6,626 (-23.5%), from €28,221 to €21,595
- Gross operating margin -€42,990
down €42,990 (-58.5%), from €73,488 to €30,498
- Taxes -€11,160
down €11,160 (-98.4%), from €11,341 to €181
- Other operating charges +€6,975
up €6,975 (+557%), from €1,253 to €8,228
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €292,688 | €221,673 | -€71,015 | -24.3% |
| Fixed assets | 21/28 | €126,126 | €100,597 | -€25,529 | -20.2% |
| Tangible fixed assets | 22/27 | €123,786 | €98,257 | -€25,529 | -20.6% |
| Plant, machinery and equipment | 23 | €2,562 | €7,358 | +€4,796 | +187% |
| Furniture and vehicles | 24 | €86,193 | €59,834 | -€26,358 | -30.6% |
| Other tangible fixed assets | 26 | €35,032 | €31,064 | -€3,967 | -11.3% |
| Financial fixed assets | 28 | €2,340 | €2,340 | = | 0.0% |
| Current assets | 29/58 | €166,561 | €121,076 | -€45,485 | -27.3% |
| Amounts receivable after more than one year | 29 | €3,925 | €563 | -€3,361 | -85.6% |
| Other amounts receivable | 291 | €3,925 | €563 | -€3,361 | -85.6% |
| Amounts receivable within one year | 40/41 | €51,547 | €87,760 | +€36,213 | +70.3% |
| Trade receivables | 40 | €48,192 | €84,383 | +€36,191 | +75.1% |
| Other amounts receivable | 41 | €3,355 | €3,377 | +€22 | +0.7% |
| Cash at bank and in hand | 54/58 | €107,405 | €27,736 | -€79,670 | -74.2% |
| Deferred charges and accrued income | 490/1 | €3,685 | €5,017 | +€1,333 | +36.2% |
| Total equity and liabilities | 10/49 | €292,688 | €221,673 | -€71,015 | -24.3% |
| Equity | 10/15 | €129,988 | €120,423 | -€9,565 | -7.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €109,988 | €109,988 | = | 0.0% |
| Distributable reserves | 133 | €109,988 | €109,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€9,565 | -€9,565 | |
| Amounts payable | 17/49 | €162,700 | €101,250 | -€61,450 | -37.8% |
| Amounts payable within one year | 42/48 | €162,157 | €101,250 | -€60,907 | -37.6% |
| Trade debts | 44 | €28,221 | €21,595 | -€6,626 | -23.5% |
| Suppliers | 440/4 | €28,221 | €21,595 | -€6,626 | -23.5% |
| Taxes, remuneration and social security | 45 | €44,674 | €16,389 | -€28,285 | -63.3% |
| Taxes | 450/3 | €44,674 | €16,389 | -€28,285 | -63.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €89,261 | €63,266 | -€25,996 | -29.1% |
| Accrued charges and deferred income | 492/3 | €543 | €0 | -€543 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,007 | €31,363 | +€356 | +1.1% |
| Other operating charges | 640/8 | €1,253 | €8,228 | +€6,975 | +557% |
| Gross operating margin | 9900 | €73,488 | €30,498 | -€42,990 | -58.5% |
| Operating profit (loss) | 9901 | €41,228 | -€9,093 | -€50,321 | |
| Financial income | 75/76B | €146 | €106 | -€40 | -27.2% |
| Recurring financial income | 75 | €146 | €106 | -€40 | -27.2% |
| Financial charges | 65/66B | €610 | €397 | -€213 | -34.9% |
| Recurring financial charges | 65 | €610 | €397 | -€213 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €40,764 | -€9,384 | -€50,148 | |
| Income taxes | 67/77 | €11,341 | €181 | -€11,160 | -98.4% |
| Profit (loss) for the period | 9904 | €29,423 | -€9,565 | -€38,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,423 | -€9,565 | -€38,988 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.