STRUCTA-PLAN PLUS: 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.
STRUCTA-PLAN PLUS
Largest movements
- Stocks and contracts +€920,802
up €920,802 (+35.7%), from €2.6m to €3.5m
- Cash -€426,758
down €426,758 (-97.4%), from €438,371 to €11,613
mainly Stocks and contracts (-€920,802) and Provisions (-€527,117)
- Receivables within one year +€128,852
up €128,852 (+20.8%), from €618,164 to €747,016
of which Other amounts receivable: +€128,852
- Tax, wage and social debts +€559,764
up €559,764 (+10298.7%), from €5,435 to €565,200
- Provisions -€527,117
down €527,117 (-100.0%), from €527,117 to €0
- Trade debts +€395,673
up €395,673 (+16967.3%), from €2,332 to €398,005
- Other debts +€250,000
new in 2025: €250,000
- Gross operating margin -€2.3m
down €2.3m (-96.1%), from €2.4m to €93,999
- Taxes +€511,455
up €511,455 (+963.2%), from €53,102 to €564,557
- Financial charges -€25,581
down €25,581 (-23.5%), from €109,013 to €83,432
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 | €3,632,509 | €4,255,405 | +€622,895 | +17.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €3,632,509 | €4,255,405 | +€622,895 | +17.1% |
| Stocks and contracts in progress | 3 | €2,575,974 | €3,496,776 | +€920,802 | +35.7% |
| Stocks | 30/36 | €2,575,974 | €3,496,776 | +€920,802 | +35.7% |
| Amounts receivable within one year | 40/41 | €618,164 | €747,016 | +€128,852 | +20.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €618,164 | €747,016 | +€128,852 | +20.8% |
| Cash at bank and in hand | 54/58 | €438,371 | €11,613 | -€426,758 | -97.4% |
| Total equity and liabilities | 10/49 | €3,632,509 | €4,255,405 | +€622,895 | +17.1% |
| Equity | 10/15 | €1,145,726 | €1,108,598 | -€37,127 | -3.2% |
| Contributions | 10/11 | €72,000 | €72,000 | = | 0.0% |
| Capital | 10 | €72,000 | €72,000 | = | 0.0% |
| Issued capital | 100 | €72,000 | €72,000 | = | 0.0% |
| Reserves | 13 | €1,588,550 | €1,036,598 | -€551,952 | -34.7% |
| Non-distributable reserves | 130/1 | €7,200 | €7,200 | = | 0.0% |
| Legal reserve | 130 | €7,200 | €7,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,581,350 | €0 | -€1.6m | -100.0% |
| Distributable reserves | 133 | €0 | €1,029,398 | +€1.0m | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €514,825 | €0 | -€514,825 | -100.0% |
| Provisions and deferred taxes | 16 | €527,117 | €0 | -€527,117 | -100.0% |
| Deferred taxes | 168 | €527,117 | €0 | -€527,117 | -100.0% |
| Amounts payable | 17/49 | €1,959,667 | €3,146,806 | +€1.2m | +60.6% |
| Amounts payable after more than one year | 17 | €1,915,500 | €1,915,500 | = | 0.0% |
| Financial debts | 170/4 | €1,915,500 | €1,915,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,338 | €1,213,204 | +€1.2m | +3771.4% |
| Financial debts | 43 | €23,571 | €0 | -€23,571 | -100.0% |
| Credit institutions | 430/8 | €23,571 | €0 | -€23,571 | -100.0% |
| Trade debts | 44 | €2,332 | €398,005 | +€395,673 | +16967.3% |
| Suppliers | 440/4 | €2,332 | €398,005 | +€395,673 | +16967.3% |
| Taxes, remuneration and social security | 45 | €5,435 | €565,200 | +€559,764 | +10298.7% |
| Taxes | 450/3 | €5,435 | €565,200 | +€559,764 | +10298.7% |
| Other amounts payable | 47/48 | - | €250,000 | +€250,000 | |
| Accrued charges and deferred income | 492/3 | €12,829 | €18,102 | +€5,273 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €13,895 | €31,366 | +€17,471 | +125.7% |
| Gross operating margin | 9900 | €2,435,583 | €93,999 | -€2.3m | -96.1% |
| Operating profit (loss) | 9901 | €2,421,688 | €62,633 | -€2.4m | -97.4% |
| Financial income | 75/76B | €14,858 | €21,112 | +€6,255 | +42.1% |
| Recurring financial income | 75 | €14,858 | €21,112 | +€6,255 | +42.1% |
| Financial charges | 65/66B | €109,013 | €83,432 | -€25,581 | -23.5% |
| Recurring financial charges | 65 | €109,013 | €83,432 | -€25,581 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €2,327,533 | €313 | -€2.3m | -100.0% |
| Transfer from deferred taxes | 780 | - | €527,117 | +€527,117 | |
| Transfer to deferred taxes | 680 | €527,117 | €0 | -€527,117 | -100.0% |
| Income taxes | 67/77 | €53,102 | €564,557 | +€511,455 | +963.2% |
| Profit (loss) for the period | 9904 | €1,747,314 | -€37,127 | -€1.8m | |
| Transfer from tax-exempt reserves | 789 | - | €1,581,350 | +€1.6m | |
| Transfer to tax-exempt reserves | 689 | €1,581,350 | €0 | -€1.6m | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €165,964 | €1,544,223 | +€1.4m | +830.5% |
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 2 October 2026 via checked.be.