PLUSPUNT: 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.
PLUSPUNT
Largest movements
- Cash +€8,993
up €8,993 (+100.7%), from €8,934 to €17,927
mainly Depreciation (+€8,969) and Receivables within one year (+€718)
- Tangible fixed assets -€8,969
down €8,969 (-7.8%), from €114,652 to €105,683
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,965
up €3,965 (+53.1%), from €7,463 to €11,428
- Depreciation +€1,814
up €1,814 (+25.4%), from €7,155 to €8,969
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 | €125,037 | €124,384 | -€653 | -0.5% |
| Fixed assets | 21/28 | €114,652 | €105,683 | -€8,969 | -7.8% |
| Tangible fixed assets | 22/27 | €114,652 | €105,683 | -€8,969 | -7.8% |
| Land and buildings | 22 | €114,652 | €105,683 | -€8,969 | -7.8% |
| Current assets | 29/58 | €10,385 | €18,701 | +€8,316 | +80.1% |
| Amounts receivable within one year | 40/41 | €718 | €0 | -€718 | -100.0% |
| Trade receivables | 40 | €718 | €0 | -€718 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,934 | €17,927 | +€8,993 | +100.7% |
| Deferred charges and accrued income | 490/1 | €733 | €774 | +€41 | +5.6% |
| Total equity and liabilities | 10/49 | €125,037 | €124,384 | -€653 | -0.5% |
| Equity | 10/15 | €91,368 | €90,567 | -€802 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,360 | €27,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,567 | €18,567 | = | 0.0% |
| Distributable reserves | 133 | €8,793 | €8,793 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,409 | €44,607 | -€802 | -1.8% |
| Amounts payable | 17/49 | €33,669 | €33,818 | +€149 | +0.4% |
| Amounts payable within one year | 42/48 | €33,669 | €33,818 | +€149 | +0.4% |
| Trade debts | 44 | €459 | €337 | -€122 | -26.6% |
| Suppliers | 440/4 | €459 | €337 | -€122 | -26.6% |
| Other amounts payable | 47/48 | €33,210 | €33,481 | +€271 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,155 | €8,969 | +€1,814 | +25.4% |
| Other operating charges | 640/8 | €3,022 | €3,107 | +€85 | +2.8% |
| Gross operating margin | 9900 | €7,463 | €11,428 | +€3,965 | +53.1% |
| Operating profit (loss) | 9901 | -€2,713 | -€649 | +€2,065 | +76.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €153 | €153 | -€0 | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,867 | -€802 | +€2,065 | +72.0% |
| Profit (loss) for the period | 9904 | -€2,867 | -€802 | +€2,065 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,867 | -€802 | +€2,065 | +72.0% |
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 2 October 2026 via checked.be.