Pluss: 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.
Pluss
Largest movements
- Cash -€4,833
down €4,833 (-77.2%), from €6,261 to €1,428
mainly Net result for the year (-€35,352) and Trade debts (-€4,787)
- Receivables within one year +€4,020
up €4,020 (+13.0%), from €30,896 to €34,916
- Deferred charges and accrued income -€2,602
down €2,602 (-100%), from €2,602 to €0
- Intangible fixed assets -€2,500
down €2,500 (-100%), from €2,500 to €0
- Tangible fixed assets +€636
up €636 (+11.2%), from €5,665 to €6,301
of which Plant, machinery and equipment: +€4,207
- Profit (loss) carried forward -€35,352
down €35,352 (-36.5%), from -€96,820 to -€132,172
- Other debts +€29,278
up €29,278 (+9,340%), from €313 to €29,591
- Tax, wage and social debts +€9,232
up €9,232 (+66.3%), from €13,926 to €23,158
of which Taxes: +€10,868
- Trade debts -€4,787
down €4,787 (-23.2%), from €20,654 to €15,867
- Accrued charges and deferred income -€3,650
down €3,650 (-100%), from €3,650 to €0
- Staff costs -€2,927
down €2,927 (-25.2%), from €11,608 to €8,681
- Gross operating margin -€2,022
down €2,022 (-16.1%), from -€12,535 to -€14,557
- Other operating charges -€764
down €764 (-99.5%), from €767 to €4
- Depreciation +€562
up €562 (+10.6%), from €5,322 to €5,883
- Financial charges -€460
down €460 (-7.2%), from €6,425 to €5,965
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 | €47,925 | €42,645 | -€5,280 | -11.0% |
| Fixed assets | 21/28 | €8,165 | €6,301 | -€1,864 | -22.8% |
| Intangible fixed assets | 21 | €2,500 | €0 | -€2,500 | -100% |
| Tangible fixed assets | 22/27 | €5,665 | €6,301 | +€636 | +11.2% |
| Plant, machinery and equipment | 23 | - | €4,207 | +€4,207 | |
| Furniture and vehicles | 24 | €5,665 | €2,093 | -€3,572 | -63.0% |
| Current assets | 29/58 | €39,760 | €36,344 | -€3,415 | -8.6% |
| Amounts receivable within one year | 40/41 | €30,896 | €34,916 | +€4,020 | +13.0% |
| Trade receivables | 40 | €30,896 | €34,916 | +€4,020 | +13.0% |
| Cash at bank and in hand | 54/58 | €6,261 | €1,428 | -€4,833 | -77.2% |
| Deferred charges and accrued income | 490/1 | €2,602 | €0 | -€2,602 | -100% |
| Total equity and liabilities | 10/49 | €47,925 | €42,645 | -€5,280 | -11.0% |
| Equity | 10/15 | -€90,620 | -€125,972 | -€35,352 | -39.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,820 | -€132,172 | -€35,352 | -36.5% |
| Amounts payable | 17/49 | €138,544 | €168,617 | +€30,073 | +21.7% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,894 | €68,617 | +€33,723 | +96.6% |
| Trade debts | 44 | €20,654 | €15,867 | -€4,787 | -23.2% |
| Suppliers | 440/4 | €20,654 | €15,867 | -€4,787 | -23.2% |
| Taxes, remuneration and social security | 45 | €13,926 | €23,158 | +€9,232 | +66.3% |
| Taxes | 450/3 | €4,834 | €15,702 | +€10,868 | +225% |
| Remuneration and social security | 454/9 | €9,093 | €7,456 | -€1,636 | -18.0% |
| Other amounts payable | 47/48 | €313 | €29,591 | +€29,278 | +9,340% |
| Accrued charges and deferred income | 492/3 | €3,650 | €0 | -€3,650 | -100% |
| Remuneration, social security and pensions | 62 | €11,608 | €8,681 | -€2,927 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,322 | €5,883 | +€562 | +10.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €767 | €4 | -€764 | -99.5% |
| Gross operating margin | 9900 | -€12,535 | -€14,557 | -€2,022 | -16.1% |
| Operating profit (loss) | 9901 | -€30,232 | -€29,125 | +€1,107 | +3.7% |
| Financial income | 75/76B | €156 | €19 | -€137 | -87.7% |
| Recurring financial income | 75 | €156 | €19 | -€137 | -87.7% |
| Financial charges | 65/66B | €6,425 | €5,965 | -€460 | -7.2% |
| Recurring financial charges | 65 | €6,425 | €5,965 | -€460 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,500 | -€35,070 | +€1,430 | +3.9% |
| Income taxes | 67/77 | €292 | €282 | -€10 | -3.5% |
| Profit (loss) for the period | 9904 | -€36,792 | -€35,352 | +€1,440 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,792 | -€35,352 | +€1,440 | +3.9% |
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 26 October 2026 via checked.be.