27PLUS: 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.
27PLUS
Largest movements
- Receivables within one year -€1,469
down €1,469 (-61.7%), from €2,380 to €911
of which Other amounts receivable: -€1,009
- Cash +€1,085
up €1,085 (+106.1%), from €1,023 to €2,108
mainly Other debts (+€10,345) and Receivables within one year (+€1,469)
- Deferred charges and accrued income -€454
no longer reported in 2025 (was €454)
- Profit (loss) carried forward -€12,327
down €12,327 (-12.2%), from -€100,795 to -€113,121
- Other debts +€10,345
up €10,345 (+64.9%), from €15,950 to €26,295
- Trade debts +€1,360
up €1,360 (+127.1%), from €1,070 to €2,430
- Tax, wage and social debts -€203
down €203 (-59.0%), from €344 to €141
- Gross operating margin +€5,341
up €5,341 (+31.6%), from -€16,925 to -€11,584
- Other operating charges +€356
up €356 (+156.5%), from €228 to €584
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 | €3,857 | €3,019 | -€838 | -21.7% |
| Current assets | 29/58 | €3,857 | €3,019 | -€838 | -21.7% |
| Amounts receivable within one year | 40/41 | €2,380 | €911 | -€1,469 | -61.7% |
| Trade receivables | 40 | €832 | €371 | -€461 | -55.4% |
| Other amounts receivable | 41 | €1,549 | €540 | -€1,009 | -65.1% |
| Cash at bank and in hand | 54/58 | €1,023 | €2,108 | +€1,085 | +106.1% |
| Deferred charges and accrued income | 490/1 | €454 | - | -€454 | |
| Total equity and liabilities | 10/49 | €3,857 | €3,019 | -€838 | -21.7% |
| Equity | 10/15 | -€13,535 | -€25,861 | -€12,327 | -91.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,860 | €74,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,000 | €73,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,795 | -€113,121 | -€12,327 | -12.2% |
| Amounts payable | 17/49 | €17,392 | €28,881 | +€11,489 | +66.1% |
| Amounts payable within one year | 42/48 | €17,378 | €28,881 | +€11,503 | +66.2% |
| Financial debts | 43 | €14 | €15 | +€1 | +6.4% |
| Credit institutions | 430/8 | €14 | €15 | +€1 | +6.4% |
| Trade debts | 44 | €1,070 | €2,430 | +€1,360 | +127.1% |
| Suppliers | 440/4 | €1,070 | €2,430 | +€1,360 | +127.1% |
| Taxes, remuneration and social security | 45 | €344 | €141 | -€203 | -59.0% |
| Taxes | 450/3 | €344 | €141 | -€203 | -59.0% |
| Other amounts payable | 47/48 | €15,950 | €26,295 | +€10,345 | +64.9% |
| Accrued charges and deferred income | 492/3 | €14 | - | -€14 | |
| Other operating charges | 640/8 | €228 | €584 | +€356 | +156.5% |
| Gross operating margin | 9900 | -€16,925 | -€11,584 | +€5,341 | +31.6% |
| Operating profit (loss) | 9901 | -€17,153 | -€12,168 | +€4,985 | +29.1% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €187 | €158 | -€28 | -15.2% |
| Recurring financial charges | 65 | €187 | €158 | -€28 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,333 | -€12,327 | +€5,006 | +28.9% |
| Income taxes | 67/77 | €136 | - | -€136 | |
| Profit (loss) for the period | 9904 | -€17,469 | -€12,327 | +€5,142 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,469 | -€12,327 | +€5,142 | +29.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.