PLUSMINUS: 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.
PLUSMINUS
Largest movements
- Cash -€22,027
down €22,027 (-28.1%), from €78,505 to €56,478
mainly Contributions, distributions and other (-€97,969) and Tax, wage and social debts (-€7,993)
- Receivables within one year -€1,210
down €1,210 (-96.5%), from €1,254 to €44
of which Other amounts receivable: -€668
- Profit (loss) carried forward -€57,428
down €57,428 (-100.0%), from €57,428 to €0
- Other debts +€40,623
up €40,623, from €0 to €40,623
- Tax, wage and social debts -€7,993
down €7,993 (-49.3%), from €16,209 to €8,215
- Trade debts +€1,383
up €1,383 (+55.1%), from €2,512 to €3,894
- Gross operating margin +€12,334
up €12,334 (+30.0%), from €41,116 to €53,450
- Taxes +€2,653
up €2,653 (+32.6%), from €8,141 to €10,794
- Financial charges -€1,034
down €1,034 (-44.7%), from €2,312 to €1,278
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 | €81,148 | €57,883 | -€23,265 | -28.7% |
| Current assets | 29/58 | €81,148 | €57,883 | -€23,265 | -28.7% |
| Amounts receivable within one year | 40/41 | €1,254 | €44 | -€1,210 | -96.5% |
| Trade receivables | 40 | €542 | €0 | -€542 | -100.0% |
| Other amounts receivable | 41 | €712 | €44 | -€668 | -93.8% |
| Cash at bank and in hand | 54/58 | €78,505 | €56,478 | -€22,027 | -28.1% |
| Deferred charges and accrued income | 490/1 | €1,389 | €1,361 | -€28 | -2.0% |
| Total equity and liabilities | 10/49 | €81,148 | €57,883 | -€23,265 | -28.7% |
| Equity | 10/15 | €62,428 | €5,000 | -€57,428 | -92.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,428 | €0 | -€57,428 | -100.0% |
| Amounts payable | 17/49 | €18,720 | €52,883 | +€34,162 | +182.5% |
| Amounts payable within one year | 42/48 | €18,720 | €52,733 | +€34,012 | +181.7% |
| Trade debts | 44 | €2,512 | €3,894 | +€1,383 | +55.1% |
| Suppliers | 440/4 | €2,512 | €3,894 | +€1,383 | +55.1% |
| Taxes, remuneration and social security | 45 | €16,209 | €8,215 | -€7,993 | -49.3% |
| Taxes | 450/3 | €16,209 | €8,215 | -€7,993 | -49.3% |
| Other amounts payable | 47/48 | €0 | €40,623 | +€40,623 | |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Other operating charges | 640/8 | €421 | €836 | +€415 | +98.5% |
| Gross operating margin | 9900 | €41,116 | €53,450 | +€12,334 | +30.0% |
| Operating profit (loss) | 9901 | €40,695 | €52,613 | +€11,919 | +29.3% |
| Financial income | 75/76B | €28 | €0 | -€28 | -100.0% |
| Recurring financial income | 75 | €28 | €0 | -€28 | -100.0% |
| Financial charges | 65/66B | €2,312 | €1,278 | -€1,034 | -44.7% |
| Recurring financial charges | 65 | €2,312 | €1,278 | -€1,034 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €38,410 | €51,335 | +€12,925 | +33.7% |
| Income taxes | 67/77 | €8,141 | €10,794 | +€2,653 | +32.6% |
| Profit (loss) for the period | 9904 | €30,269 | €40,541 | +€10,272 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,269 | €40,541 | +€10,272 | +33.9% |
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 5 October 2026 via checked.be.