PLUSPROPHARMA: 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.
PLUSPROPHARMA
Largest movements
- Receivables within one year -€15,580
down €15,580 (-17.0%), from €91,509 to €75,929
of which Trade receivables: -€16,496
- Cash +€8,174
up €8,174 (+39.7%), from €20,577 to €28,751
mainly Receivables within one year (+€15,580) and Depreciation (+€7,650)
- Tangible fixed assets -€7,650
down €7,650 (-45.5%), from €16,813 to €9,163
- Profit (loss) carried forward -€8,374
down €8,374 (-7.7%), from -€109,099 to -€117,473
- Debts after one year -€4,000
down €4,000 (-47.0%), from €8,516 to €4,516
- Gross operating margin +€15,022
up €15,022, from -€14,798 to €224
- Staff costs -€7,376
down €7,376, from €7,019 to -€357
- Financial charges -€4,097
down €4,097 (-79.4%), from €5,163 to €1,066
- Financial income +€652
up €652 (+466.9%), from €140 to €791
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 | €265,854 | €251,963 | -€13,891 | -5.2% |
| Fixed assets | 21/28 | €16,813 | €9,163 | -€7,650 | -45.5% |
| Tangible fixed assets | 22/27 | €16,813 | €9,163 | -€7,650 | -45.5% |
| Furniture and vehicles | 24 | €16,813 | €9,163 | -€7,650 | -45.5% |
| Current assets | 29/58 | €249,041 | €242,800 | -€6,241 | -2.5% |
| Stocks and contracts in progress | 3 | €135,032 | €136,249 | +€1,216 | +0.9% |
| Stocks | 30/36 | €135,032 | €136,249 | +€1,216 | +0.9% |
| Amounts receivable within one year | 40/41 | €91,509 | €75,929 | -€15,580 | -17.0% |
| Trade receivables | 40 | €63,423 | €46,927 | -€16,496 | -26.0% |
| Other amounts receivable | 41 | €28,087 | €29,002 | +€916 | +3.3% |
| Cash at bank and in hand | 54/58 | €20,577 | €28,751 | +€8,174 | +39.7% |
| Deferred charges and accrued income | 490/1 | €1,923 | €1,871 | -€52 | -2.7% |
| Total equity and liabilities | 10/49 | €265,854 | €251,963 | -€13,891 | -5.2% |
| Equity | 10/15 | €130,329 | €121,956 | -€8,374 | -6.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €220,878 | €220,878 | = | 0.0% |
| Distributable reserves | 133 | €220,878 | €220,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,099 | -€117,473 | -€8,374 | -7.7% |
| Amounts payable | 17/49 | €135,525 | €130,008 | -€5,517 | -4.1% |
| Amounts payable after more than one year | 17 | €8,516 | €4,516 | -€4,000 | -47.0% |
| Financial debts | 170/4 | €8,516 | €4,516 | -€4,000 | -47.0% |
| Amounts payable within one year | 42/48 | €96,966 | €95,491 | -€1,475 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €4,157 | €4,000 | -€157 | -3.8% |
| Financial debts | 43 | €8,486 | €8,430 | -€56 | -0.7% |
| Credit institutions | 430/8 | €8,486 | €8,430 | -€56 | -0.7% |
| Trade debts | 44 | €6,565 | €5,957 | -€608 | -9.3% |
| Suppliers | 440/4 | €6,565 | €5,957 | -€608 | -9.3% |
| Taxes, remuneration and social security | 45 | €6,519 | €5,779 | -€740 | -11.4% |
| Taxes | 450/3 | €3,669 | €2,909 | -€760 | -20.7% |
| Remuneration and social security | 454/9 | €2,850 | €2,870 | +€20 | +0.7% |
| Other amounts payable | 47/48 | €71,239 | €71,326 | +€87 | +0.1% |
| Accrued charges and deferred income | 492/3 | €30,042 | €30,000 | -€42 | -0.1% |
| Remuneration, social security and pensions | 62 | €7,019 | -€357 | -€7,376 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,659 | €7,650 | -€9 | -0.1% |
| Other operating charges | 640/8 | €906 | €1,031 | +€125 | +13.8% |
| Gross operating margin | 9900 | -€14,798 | €224 | +€15,022 | |
| Operating profit (loss) | 9901 | -€30,381 | -€8,099 | +€22,282 | +73.3% |
| Financial income | 75/76B | €140 | €791 | +€652 | +466.9% |
| Recurring financial income | 75 | €140 | €791 | +€652 | +466.9% |
| Financial charges | 65/66B | €5,163 | €1,066 | -€4,097 | -79.4% |
| Recurring financial charges | 65 | €5,163 | €1,066 | -€4,097 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,404 | -€8,374 | +€27,030 | +76.3% |
| Profit (loss) for the period | 9904 | -€35,404 | -€8,374 | +€27,030 | +76.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,404 | -€8,374 | +€27,030 | +76.3% |
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 29 September 2026 via checked.be.