PLUSPLANT: 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.
PLUSPLANT
Largest movements
- Tangible fixed assets +€211,142
up €211,142 (+32.7%), from €645,727 to €856,869
of which Land and buildings: +€211,463
- Cash -€65,421
down €65,421 (-34.4%), from €190,033 to €124,612
mainly Investment in fixed assets (net) (-€309,460) and Contributions, distributions and other (-€164,944)
- Stocks and contracts +€54,294
up €54,294 (+12.5%), from €434,102 to €488,395
- Receivables within one year -€28,251
down €28,251 (-20.6%), from €136,931 to €108,680
of which Trade receivables: -€35,668
- Debts after one year +€145,725
up €145,725 (+75.1%), from €193,946 to €339,670
of which Financial debts: +€145,725
- Reserves -€103,380
down €103,380 (-10.1%), from €1.0m to €918,407
of which Distributable reserves: -€188,360
- Other debts +€102,503
up €102,503 (+189%), from €54,137 to €156,641
- Staff costs +€53,420
up €53,420 (+26.3%), from €203,365 to €256,784
- Gross operating margin -€32,049
down €32,049 (-6.2%), from €518,540 to €486,491
- Taxes -€30,710
down €30,710 (-54.7%), from €56,110 to €25,400
- Depreciation +€14,362
up €14,362 (+17.1%), from €83,956 to €98,318
- Write-downs -€7,585
down €7,585 (-28.7%), from €26,398 to €18,812
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.
Derived cash bridge
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 | €1,411,303 | €1,583,643 | +€172,340 | +12.2% |
| Fixed assets | 21/28 | €645,727 | €856,869 | +€211,142 | +32.7% |
| Tangible fixed assets | 22/27 | €645,727 | €856,869 | +€211,142 | +32.7% |
| Land and buildings | 22 | €446,072 | €657,535 | +€211,463 | +47.4% |
| Plant, machinery and equipment | 23 | €58,575 | €48,873 | -€9,702 | -16.6% |
| Furniture and vehicles | 24 | €141,079 | €150,460 | +€9,381 | +6.6% |
| Current assets | 29/58 | €765,576 | €726,775 | -€38,801 | -5.1% |
| Stocks and contracts in progress | 3 | €434,102 | €488,395 | +€54,294 | +12.5% |
| Stocks | 30/36 | €434,102 | €488,395 | +€54,294 | +12.5% |
| Amounts receivable within one year | 40/41 | €136,931 | €108,680 | -€28,251 | -20.6% |
| Trade receivables | 40 | €128,739 | €93,071 | -€35,668 | -27.7% |
| Other amounts receivable | 41 | €8,192 | €15,609 | +€7,417 | +90.5% |
| Cash at bank and in hand | 54/58 | €190,033 | €124,612 | -€65,421 | -34.4% |
| Deferred charges and accrued income | 490/1 | €4,510 | €5,087 | +€577 | +12.8% |
| Total equity and liabilities | 10/49 | €1,411,303 | €1,583,643 | +€172,340 | +12.2% |
| Equity | 10/15 | €1,040,387 | €937,007 | -€103,380 | -9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,021,787 | €918,407 | -€103,380 | -10.1% |
| Non-distributable reserves | 130/1 | €0 | €84,980 | +€84,980 | |
| Reserves not available under the articles | 1311 | €0 | €84,980 | +€84,980 | |
| Distributable reserves | 133 | €1,021,787 | €833,428 | -€188,360 | -18.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €370,916 | €646,636 | +€275,720 | +74.3% |
| Amounts payable after more than one year | 17 | €193,946 | €339,670 | +€145,725 | +75.1% |
| Financial debts | 170/4 | €151,946 | €297,670 | +€145,725 | +95.9% |
| Other amounts payable | 178/9 | €42,000 | €42,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €176,970 | €306,966 | +€129,996 | +73.5% |
| Current portion of amounts payable after more than one year | 42 | €62,100 | €66,011 | +€3,911 | +6.3% |
| Trade debts | 44 | €39,291 | €48,912 | +€9,621 | +24.5% |
| Suppliers | 440/4 | €39,291 | €48,912 | +€9,621 | +24.5% |
| Taxes, remuneration and social security | 45 | €21,442 | €35,402 | +€13,960 | +65.1% |
| Taxes | 450/3 | €15,229 | €15,039 | -€190 | -1.2% |
| Remuneration and social security | 454/9 | €6,213 | €20,363 | +€14,151 | +228% |
| Other amounts payable | 47/48 | €54,137 | €156,641 | +€102,503 | +189% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €203,365 | €256,784 | +€53,420 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,956 | €98,318 | +€14,362 | +17.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,398 | €18,812 | -€7,585 | -28.7% |
| Other operating charges | 640/8 | €8,637 | €10,046 | +€1,408 | +16.3% |
| Gross operating margin | 9900 | €518,540 | €486,491 | -€32,049 | -6.2% |
| Operating profit (loss) | 9901 | €196,184 | €102,531 | -€93,653 | -47.7% |
| Financial income | 75/76B | €876 | €801 | -€75 | -8.5% |
| Recurring financial income | 75 | €876 | €801 | -€75 | -8.5% |
| Financial charges | 65/66B | €12,823 | €16,367 | +€3,545 | +27.6% |
| Recurring financial charges | 65 | €12,823 | €16,367 | +€3,545 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €184,237 | €86,965 | -€97,272 | -52.8% |
| Income taxes | 67/77 | €56,110 | €25,400 | -€30,710 | -54.7% |
| Profit (loss) for the period | 9904 | €128,127 | €61,564 | -€66,562 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €128,127 | €61,564 | -€66,562 | -52.0% |
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 30 October 2026 via checked.be.