Plusoperator: 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.
Plusoperator
Largest movements
- Cash -€1,244
down €1,244 (-7.6%), from €16,329 to €15,085
mainly Tax, wage and social debts (-€818) and Net result for the year (-€567)
- Formation expenses -€276
down €276 (-25.0%), from €1,103 to €827
- Tax, wage and social debts -€818
down €818 (-66.5%), from €1,229 to €412
of which Taxes: -€830
- Profit (loss) carried forward -€567
down €567 (-33.9%), from -€1,670 to -€2,237
- Purchases and services -€4,085
down €4,085 (-57.4%), from €7,112 to €3,027
- Turnover -€2,929
down €2,929 (-47.8%), from €6,135 to €3,205
- Gross operating margin +€1,156
up €1,156, from -€978 to €178
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 | €19,559 | €18,175 | -€1,384 | -7.1% |
| Formation expenses | 20 | €1,103 | €827 | -€276 | -25.0% |
| Current assets | 29/58 | €18,456 | €17,347 | -€1,109 | -6.0% |
| Amounts receivable within one year | 40/41 | €2,127 | €2,262 | +€136 | +6.4% |
| Trade receivables | 40 | €2,127 | €2,043 | -€84 | -3.9% |
| Other amounts receivable | 41 | - | €219 | +€219 | |
| Cash at bank and in hand | 54/58 | €16,329 | €15,085 | -€1,244 | -7.6% |
| Total equity and liabilities | 10/49 | €19,559 | €18,175 | -€1,384 | -7.1% |
| Equity | 10/15 | €18,330 | €17,763 | -€567 | -3.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,670 | -€2,237 | -€567 | -33.9% |
| Amounts payable | 17/49 | €1,229 | €412 | -€818 | -66.5% |
| Amounts payable within one year | 42/48 | €1,229 | €412 | -€818 | -66.5% |
| Taxes, remuneration and social security | 45 | €1,229 | €412 | -€818 | -66.5% |
| Taxes | 450/3 | €830 | - | -€830 | |
| Remuneration and social security | 454/9 | €399 | €412 | +€13 | +3.2% |
| Turnover | 70 | €6,135 | €3,205 | -€2,929 | -47.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,112 | €3,027 | -€4,085 | -57.4% |
| Remuneration, social security and pensions | 62 | €399 | €429 | +€30 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €276 | = | 0.0% |
| Gross operating margin | 9900 | -€978 | €178 | +€1,156 | |
| Operating profit (loss) | 9901 | -€1,652 | -€526 | +€1,126 | +68.1% |
| Financial charges | 65/66B | €18 | €40 | +€22 | +123.5% |
| Recurring financial charges | 65 | €18 | €40 | +€22 | +123.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,670 | -€567 | +€1,104 | +66.1% |
| Profit (loss) for the period | 9904 | -€1,670 | -€567 | +€1,104 | +66.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,670 | -€567 | +€1,104 | +66.1% |
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.