Plustwee: 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.
Plustwee
Largest movements
- Cash -€138,065
down €138,065 (-52.9%), from €260,955 to €122,890
mainly Contributions, distributions and other (-€261,973) and Receivables within one year (-€4,590)
- Receivables within one year +€4,590
up €4,590 (+20.8%), from €22,047 to €26,636
of which Trade receivables: +€4,602
- Reserves -€135,114
down €135,114 (-51.6%), from €261,974 to €126,860
- Gross operating margin +€32,352
up €32,352 (+24.1%), from €134,051 to €166,403
- Taxes +€7,262
up €7,262 (+24.0%), from €30,306 to €37,568
- Financial income -€3,942
no longer reported in 2025 (was €3,942)
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 | €284,775 | €151,983 | -€132,792 | -46.6% |
| Fixed assets | 21/28 | €578 | €1,661 | +€1,083 | +187.5% |
| Tangible fixed assets | 22/27 | €578 | €1,661 | +€1,083 | +187.5% |
| Plant, machinery and equipment | 23 | - | €1,395 | +€1,395 | |
| Furniture and vehicles | 24 | €578 | €266 | -€312 | -54.0% |
| Current assets | 29/58 | €284,198 | €150,322 | -€133,875 | -47.1% |
| Amounts receivable within one year | 40/41 | €22,047 | €26,636 | +€4,590 | +20.8% |
| Trade receivables | 40 | €22,035 | €26,636 | +€4,602 | +20.9% |
| Other amounts receivable | 41 | €12 | - | -€12 | |
| Cash at bank and in hand | 54/58 | €260,955 | €122,890 | -€138,065 | -52.9% |
| Deferred charges and accrued income | 490/1 | €1,196 | €796 | -€400 | -33.5% |
| Total equity and liabilities | 10/49 | €284,775 | €151,983 | -€132,792 | -46.6% |
| Equity | 10/15 | €271,974 | €136,860 | -€135,114 | -49.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €261,974 | €126,860 | -€135,114 | -51.6% |
| Distributable reserves | 133 | €261,974 | €126,860 | -€135,114 | -51.6% |
| Amounts payable | 17/49 | €12,801 | €15,123 | +€2,322 | +18.1% |
| Amounts payable within one year | 42/48 | €12,801 | €15,123 | +€2,322 | +18.1% |
| Financial debts | 43 | €14 | €115 | +€101 | +709.7% |
| Credit institutions | 430/8 | €14 | €115 | +€101 | +709.7% |
| Trade debts | 44 | €946 | €1,339 | +€393 | +41.6% |
| Suppliers | 440/4 | €946 | €1,339 | +€393 | +41.6% |
| Taxes, remuneration and social security | 45 | €11,483 | €13,313 | +€1,831 | +15.9% |
| Taxes | 450/3 | €11,483 | €13,313 | +€1,831 | +15.9% |
| Other amounts payable | 47/48 | €359 | €356 | -€3 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €502 | +€190 | +61.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €134,051 | €166,403 | +€32,352 | +24.1% |
| Operating profit (loss) | 9901 | €133,621 | €165,781 | +€32,160 | +24.1% |
| Financial income | 75/76B | €3,942 | - | -€3,942 | |
| Recurring financial income | 75 | €3,942 | - | -€3,942 | |
| Financial charges | 65/66B | €846 | €1,354 | +€508 | +60.0% |
| Recurring financial charges | 65 | €846 | €1,354 | +€508 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | €136,717 | €164,427 | +€27,710 | +20.3% |
| Income taxes | 67/77 | €30,306 | €37,568 | +€7,262 | +24.0% |
| Profit (loss) for the period | 9904 | €106,411 | €126,859 | +€20,448 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €106,411 | €126,859 | +€20,448 | +19.2% |
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 8 October 2026 via checked.be.