PLUSSUSS: 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.
PLUSSUSS
Largest movements
- Cash -€5,432
down €5,432 (-48.3%), from €11,241 to €5,810
mainly Receivables within one year (-€4,501) and Tax, wage and social debts (-€4,044)
- Receivables within one year +€4,501
up €4,501 (+124.1%), from €3,626 to €8,127
of which Trade receivables: +€3,710
- Tangible fixed assets -€156
down €156 (-50.0%), from €312 to €156
- Profit (loss) carried forward +€5,404
up €5,404 (+22.5%), from -€23,968 to -€18,564
- Tax, wage and social debts -€4,044
down €4,044 (-97.6%), from €4,144 to €100
- Other debts -€1,499
no longer reported in 2025 (was €1,499)
- Trade debts -€948
no longer reported in 2025 (was €948)
- Gross operating margin +€17,262
up €17,262, from -€10,608 to €6,653
- Taxes +€651
up €651 (+373.4%), from €174 to €826
- Other operating charges -€646
down €646 (-76.6%), from €844 to €197
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 | €15,180 | €14,093 | -€1,087 | -7.2% |
| Fixed assets | 21/28 | €312 | €156 | -€156 | -50.0% |
| Tangible fixed assets | 22/27 | €312 | €156 | -€156 | -50.0% |
| Plant, machinery and equipment | 23 | €312 | €156 | -€156 | -50.0% |
| Current assets | 29/58 | €14,868 | €13,937 | -€931 | -6.3% |
| Amounts receivable within one year | 40/41 | €3,626 | €8,127 | +€4,501 | +124.1% |
| Trade receivables | 40 | €3,347 | €7,057 | +€3,710 | +110.9% |
| Other amounts receivable | 41 | €280 | €1,070 | +€791 | +283.0% |
| Cash at bank and in hand | 54/58 | €11,241 | €5,810 | -€5,432 | -48.3% |
| Total equity and liabilities | 10/49 | €15,180 | €14,093 | -€1,087 | -7.2% |
| Equity | 10/15 | €8,589 | €13,993 | +€5,404 | +62.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,557 | €12,557 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €10,557 | €10,557 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,968 | -€18,564 | +€5,404 | +22.5% |
| Amounts payable | 17/49 | €6,591 | €100 | -€6,491 | -98.5% |
| Amounts payable within one year | 42/48 | €6,591 | €100 | -€6,491 | -98.5% |
| Trade debts | 44 | €948 | - | -€948 | |
| Suppliers | 440/4 | €948 | - | -€948 | |
| Taxes, remuneration and social security | 45 | €4,144 | €100 | -€4,044 | -97.6% |
| Taxes | 450/3 | €4,144 | €100 | -€4,044 | -97.6% |
| Other amounts payable | 47/48 | €1,499 | - | -€1,499 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156 | €156 | = | 0.0% |
| Other operating charges | 640/8 | €844 | €197 | -€646 | -76.6% |
| Gross operating margin | 9900 | -€10,608 | €6,653 | +€17,262 | |
| Operating profit (loss) | 9901 | -€11,608 | €6,300 | +€17,908 | |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.6% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.6% |
| Financial charges | 65/66B | €172 | €71 | -€102 | -59.0% |
| Recurring financial charges | 65 | €172 | €71 | -€102 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,762 | €6,230 | +€17,991 | |
| Income taxes | 67/77 | €174 | €826 | +€651 | +373.4% |
| Profit (loss) for the period | 9904 | -€11,936 | €5,404 | +€17,340 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,936 | €5,404 | +€17,340 |
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 7 October 2026 via checked.be.