PLUSTEAM: 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.
PLUSTEAM
Largest movements
- Receivables within one year +€469,656
new in 2025: €469,656
- Tangible fixed assets +€367,779
up €367,779 (+81.5%), from €451,165 to €818,944
- Stocks and contracts -€341,759
down €341,759 (-10.5%), from €3.3m to €2.9m
- Contributions +€737,613
up €737,613 (+275%), from €268,600 to €1.0m
- Debts after one year -€425,186
down €425,186 (-15.5%), from €2.7m to €2.3m
- Other debts +€327,751
up €327,751 (+131%), from €249,481 to €577,232
- Short-term financial debts -€200,000
down €200,000 (-48.1%), from €416,000 to €216,000
- Gross operating margin +€71,664
up €71,664 (+62.4%), from €114,775 to €186,439
- Financial charges +€49,056
up €49,056 (+73.1%), from €67,097 to €116,153
- Depreciation +€36,713
up €36,713 (+326%), from €11,246 to €47,958
- Taxes -€4,457
down €4,457 (-71.1%), from €6,269 to €1,812
- Other operating charges +€2,788
up €2,788 (+20.5%), from €13,571 to €16,360
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 | €3,739,277 | €4,213,760 | +€474,483 | +12.7% |
| Fixed assets | 21/28 | €451,165 | €818,944 | +€367,779 | +81.5% |
| Tangible fixed assets | 22/27 | €451,165 | €818,944 | +€367,779 | +81.5% |
| Land and buildings | 22 | €451,165 | €818,944 | +€367,779 | +81.5% |
| Current assets | 29/58 | €3,288,113 | €3,394,817 | +€106,704 | +3.2% |
| Stocks and contracts in progress | 3 | €3,251,192 | €2,909,433 | -€341,759 | -10.5% |
| Stocks | 30/36 | €3,251,192 | €2,909,433 | -€341,759 | -10.5% |
| Amounts receivable within one year | 40/41 | - | €469,656 | +€469,656 | |
| Trade receivables | 40 | - | €469,656 | +€469,656 | |
| Cash at bank and in hand | 54/58 | €36,921 | €15,727 | -€21,194 | -57.4% |
| Total equity and liabilities | 10/49 | €3,739,277 | €4,213,760 | +€474,483 | +12.7% |
| Equity | 10/15 | €259,117 | €1,001,567 | +€742,450 | +287% |
| Contributions | 10/11 | €268,600 | €1,006,213 | +€737,613 | +275% |
| Profit (loss) carried forward | 14 | -€9,483 | -€4,646 | +€4,838 | +51.0% |
| Amounts payable | 17/49 | €3,480,161 | €3,212,193 | -€267,967 | -7.7% |
| Amounts payable after more than one year | 17 | €2,735,081 | €2,309,894 | -€425,186 | -15.5% |
| Financial debts | 170/4 | €2,735,081 | €2,309,894 | -€425,186 | -15.5% |
| Amounts payable within one year | 42/48 | €745,080 | €901,966 | +€156,886 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €70,274 | €99,277 | +€29,003 | +41.3% |
| Financial debts | 43 | €416,000 | €216,000 | -€200,000 | -48.1% |
| Credit institutions | 430/8 | €416,000 | €216,000 | -€200,000 | -48.1% |
| Trade debts | 44 | €0 | €412 | +€412 | |
| Suppliers | 440/4 | €0 | €412 | +€412 | |
| Taxes, remuneration and social security | 45 | €9,325 | €9,044 | -€281 | -3.0% |
| Taxes | 450/3 | €9,325 | €9,044 | -€281 | -3.0% |
| Other amounts payable | 47/48 | €249,481 | €577,232 | +€327,751 | +131% |
| Accrued charges and deferred income | 492/3 | - | €333 | +€333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,246 | €47,958 | +€36,713 | +326% |
| Other operating charges | 640/8 | €13,571 | €16,360 | +€2,788 | +20.5% |
| Gross operating margin | 9900 | €114,775 | €186,439 | +€71,664 | +62.4% |
| Operating profit (loss) | 9901 | €89,958 | €122,121 | +€32,163 | +35.8% |
| Financial income | 75/76B | - | €682 | +€682 | |
| Recurring financial income | 75 | - | €682 | +€682 | |
| Financial charges | 65/66B | €67,097 | €116,153 | +€49,056 | +73.1% |
| Recurring financial charges | 65 | €67,097 | €116,153 | +€49,056 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €22,861 | €6,650 | -€16,211 | -70.9% |
| Income taxes | 67/77 | €6,269 | €1,812 | -€4,457 | -71.1% |
| Profit (loss) for the period | 9904 | €16,592 | €4,838 | -€11,754 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,592 | €4,838 | -€11,754 | -70.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.