PLUUS: 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.
PLUUS
Largest movements
- Tangible fixed assets +€28,444
up €28,444 (+655.1%), from €4,342 to €32,785
of which Land and buildings: +€15,656
- Cash -€13,440
down €13,440 (-19.3%), from €69,541 to €56,101
mainly Trade debts (-€40,854) and Investment in fixed assets (net) (-€32,881)
- Receivables within one year -€12,960
down €12,960 (-16.1%), from €80,322 to €67,361
of which Other amounts receivable: -€8,773
- Intangible fixed assets -€3,662
down €3,662 (-33.8%), from €10,824 to €7,162
- Profit (loss) carried forward +€41,587
up €41,587 (+42.6%), from -€97,591 to -€56,004
- Trade debts -€40,854
down €40,854 (-66.3%), from €61,656 to €20,803
- Tax, wage and social debts -€1,686
down €1,686 (-5.0%), from €33,941 to €32,255
of which Taxes: -€3,192
- Gross operating margin -€13,114
down €13,114 (-7.0%), from €186,135 to €173,021
- Other operating charges -€5,707
down €5,707 (-53.9%), from €10,592 to €4,885
- Staff costs +€3,233
up €3,233 (+3.4%), from €95,409 to €98,642
- Depreciation +€2,882
up €2,882 (+56.9%), from €5,067 to €7,949
- Taxes -€2,444
down €2,444 (-13.0%), from €18,724 to €16,281
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 | €165,028 | €163,559 | -€1,469 | -0.9% |
| Fixed assets | 21/28 | €15,165 | €40,097 | +€24,932 | +164.4% |
| Intangible fixed assets | 21 | €10,824 | €7,162 | -€3,662 | -33.8% |
| Tangible fixed assets | 22/27 | €4,342 | €32,785 | +€28,444 | +655.1% |
| Land and buildings | 22 | - | €15,656 | +€15,656 | |
| Furniture and vehicles | 24 | €2,345 | €10,304 | +€7,959 | +339.4% |
| Other tangible fixed assets | 26 | €1,997 | €6,825 | +€4,828 | +241.8% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €149,862 | €123,462 | -€26,400 | -17.6% |
| Amounts receivable within one year | 40/41 | €80,322 | €67,361 | -€12,960 | -16.1% |
| Trade receivables | 40 | €69,178 | €64,991 | -€4,187 | -6.1% |
| Other amounts receivable | 41 | €11,143 | €2,370 | -€8,773 | -78.7% |
| Cash at bank and in hand | 54/58 | €69,541 | €56,101 | -€13,440 | -19.3% |
| Total equity and liabilities | 10/49 | €165,028 | €163,559 | -€1,469 | -0.9% |
| Equity | 10/15 | €64,409 | €105,996 | +€41,587 | +64.6% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,591 | -€56,004 | +€41,587 | +42.6% |
| Amounts payable | 17/49 | €100,619 | €57,563 | -€43,056 | -42.8% |
| Amounts payable within one year | 42/48 | €98,673 | €56,863 | -€41,810 | -42.4% |
| Trade debts | 44 | €61,656 | €20,803 | -€40,854 | -66.3% |
| Suppliers | 440/4 | €61,656 | €20,803 | -€40,854 | -66.3% |
| Taxes, remuneration and social security | 45 | €33,941 | €32,255 | -€1,686 | -5.0% |
| Taxes | 450/3 | €15,973 | €12,781 | -€3,192 | -20.0% |
| Remuneration and social security | 454/9 | €17,969 | €19,475 | +€1,506 | +8.4% |
| Other amounts payable | 47/48 | €3,075 | €3,805 | +€730 | +23.7% |
| Accrued charges and deferred income | 492/3 | €1,946 | €700 | -€1,246 | -64.0% |
| Remuneration, social security and pensions | 62 | €95,409 | €98,642 | +€3,233 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,067 | €7,949 | +€2,882 | +56.9% |
| Other operating charges | 640/8 | €10,592 | €4,885 | -€5,707 | -53.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €186,135 | €173,021 | -€13,114 | -7.0% |
| Operating profit (loss) | 9901 | €75,067 | €61,545 | -€13,522 | -18.0% |
| Financial income | 75/76B | €7 | €284 | +€277 | +3824.3% |
| Recurring financial income | 75 | €7 | €284 | +€277 | +3824.3% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,017 | €156 | -€862 | -84.7% |
| Recurring financial charges | 65 | €1,017 | €156 | -€862 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | €74,057 | €61,673 | -€12,384 | -16.7% |
| Income taxes | 67/77 | €18,724 | €16,281 | -€2,444 | -13.0% |
| Profit (loss) for the period | 9904 | €55,332 | €45,392 | -€9,940 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,332 | €45,392 | -€9,940 | -18.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.