Plusminder: 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.
Plusminder
Largest movements
- Receivables within one year +€9,776
up €9,776 (+52.6%), from €18,579 to €28,354
of which Other amounts receivable: +€7,318
- Deferred charges and accrued income +€5,532
up €5,532 (+6758.9%), from €82 to €5,614
- Tangible fixed assets +€2,662
up €2,662 (+58.5%), from €4,554 to €7,216
of which Furniture and vehicles: +€3,182
- Cash -€2,222
down €2,222 (-96.5%), from €2,303 to €81
mainly Contributions, distributions and other (-€24,000) and Debts after one year (-€16,382)
- Current investments +€1,650
up €1,650 (+149.9%), from €1,101 to €2,751
- Debts after one year -€16,382
down €16,382 (-33.8%), from €48,455 to €32,073
- Profit (loss) carried forward +€14,776
up €14,776 (+30.0%), from €49,322 to €64,098
- Accrued charges and deferred income +€11,500
new in 2025: €11,500
- Tax, wage and social debts +€6,741
up €6,741 (+81.1%), from €8,309 to €15,049
- Trade debts +€3,360
up €3,360 (+330.4%), from €1,017 to €4,377
- Gross operating margin +€21,088
up €21,088 (+58.6%), from €35,992 to €57,080
- Financial income -€18,622
down €18,622 (-81.3%), from €22,906 to €4,284
- Taxes +€4,451
up €4,451 (+35.2%), from €12,649 to €17,100
- Financial charges -€947
down €947 (-33.5%), from €2,830 to €1,883
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 | €133,102 | €150,416 | +€17,314 | +13.0% |
| Fixed assets | 21/28 | €4,788 | €7,366 | +€2,578 | +53.9% |
| Tangible fixed assets | 22/27 | €4,554 | €7,216 | +€2,662 | +58.5% |
| Plant, machinery and equipment | 23 | €1,375 | €1,190 | -€185 | -13.5% |
| Furniture and vehicles | 24 | €1,171 | €4,352 | +€3,182 | +271.7% |
| Other tangible fixed assets | 26 | €2,008 | €1,673 | -€334 | -16.7% |
| Financial fixed assets | 28 | €234 | €150 | -€84 | -35.9% |
| Current assets | 29/58 | €128,315 | €143,050 | +€14,735 | +11.5% |
| Amounts receivable after more than one year | 29 | €106,250 | €106,250 | = | 0.0% |
| Other amounts receivable | 291 | €106,250 | €106,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,579 | €28,354 | +€9,776 | +52.6% |
| Trade receivables | 40 | €11,457 | €13,915 | +€2,458 | +21.5% |
| Other amounts receivable | 41 | €7,121 | €14,439 | +€7,318 | +102.8% |
| Current investments | 50/53 | €1,101 | €2,751 | +€1,650 | +149.9% |
| Cash at bank and in hand | 54/58 | €2,303 | €81 | -€2,222 | -96.5% |
| Deferred charges and accrued income | 490/1 | €82 | €5,614 | +€5,532 | +6758.9% |
| Total equity and liabilities | 10/49 | €133,102 | €150,416 | +€17,314 | +13.0% |
| Equity | 10/15 | €50,322 | €65,098 | +€14,776 | +29.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,322 | €64,098 | +€14,776 | +30.0% |
| Amounts payable | 17/49 | €82,781 | €85,318 | +€2,537 | +3.1% |
| Amounts payable after more than one year | 17 | €48,455 | €32,073 | -€16,382 | -33.8% |
| Financial debts | 170/4 | €48,455 | €32,073 | -€16,382 | -33.8% |
| Amounts payable within one year | 42/48 | €34,326 | €41,745 | +€7,419 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €16,411 | €16,382 | -€29 | -0.2% |
| Financial debts | 43 | €7,173 | €5,936 | -€1,237 | -17.2% |
| Credit institutions | 430/8 | €7,173 | €5,936 | -€1,237 | -17.2% |
| Trade debts | 44 | €1,017 | €4,377 | +€3,360 | +330.4% |
| Suppliers | 440/4 | €1,017 | €4,377 | +€3,360 | +330.4% |
| Taxes, remuneration and social security | 45 | €8,309 | €15,049 | +€6,741 | +81.1% |
| Taxes | 450/3 | €8,309 | €15,049 | +€6,741 | +81.1% |
| Other amounts payable | 47/48 | €1,416 | €0 | -€1,416 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €11,500 | +€11,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,292 | €2,867 | -€425 | -12.9% |
| Other operating charges | 640/8 | €931 | €738 | -€193 | -20.7% |
| Gross operating margin | 9900 | €35,992 | €57,080 | +€21,088 | +58.6% |
| Operating profit (loss) | 9901 | €31,769 | €53,476 | +€21,707 | +68.3% |
| Financial income | 75/76B | €22,906 | €4,284 | -€18,622 | -81.3% |
| Recurring financial income | 75 | €22,906 | €4,284 | -€18,622 | -81.3% |
| Financial charges | 65/66B | €2,830 | €1,883 | -€947 | -33.5% |
| Recurring financial charges | 65 | €2,830 | €1,883 | -€947 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €51,845 | €55,877 | +€4,032 | +7.8% |
| Income taxes | 67/77 | €12,649 | €17,100 | +€4,451 | +35.2% |
| Profit (loss) for the period | 9904 | €39,196 | €38,776 | -€420 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,196 | €38,776 | -€420 | -1.1% |
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 7 October 2026 via checked.be.