ASSURANCES A. PLAINCHAMP: 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.
ASSURANCES A. PLAINCHAMP
Largest movements
- Tangible fixed assets -€53,149
down €53,149 (-24.6%), from €216,398 to €163,249
of which Furniture and vehicles: -€49,910
- Cash +€44,157
up €44,157 (+14.4%), from €306,671 to €350,828
mainly Net result for the year (+€113,793) and Other debts (+€81,472)
- Financial fixed assets +€37,500
up €37,500 (+11.1%), from €337,708 to €375,208
- Intangible fixed assets -€14,994
down €14,994 (-20.0%), from €75,012 to €60,018
- Other debts +€81,472
up €81,472 (+108%), from €75,402 to €156,874
- Debts after one year -€56,595
down €56,595 (-24.8%), from €227,957 to €171,361
- Trade debts -€10,674
down €10,674 (-69.3%), from €15,406 to €4,732
- Gross operating margin -€43,164
down €43,164 (-7.3%), from €589,610 to €546,446
- Taxes -€7,878
down €7,878 (-13.2%), from €59,704 to €51,826
- Staff costs -€7,666
down €7,666 (-2.5%), from €306,693 to €299,027
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 | €1,005,002 | €1,020,748 | +€15,745 | +1.6% |
| Formation expenses | 20 | €1,893 | €1,893 | = | 0.0% |
| Fixed assets | 21/28 | €629,118 | €598,475 | -€30,643 | -4.9% |
| Intangible fixed assets | 21 | €75,012 | €60,018 | -€14,994 | -20.0% |
| Tangible fixed assets | 22/27 | €216,398 | €163,249 | -€53,149 | -24.6% |
| Land and buildings | 22 | €30,119 | €26,971 | -€3,149 | -10.5% |
| Plant, machinery and equipment | 23 | €91 | - | -€91 | |
| Furniture and vehicles | 24 | €186,188 | €136,278 | -€49,910 | -26.8% |
| Financial fixed assets | 28 | €337,708 | €375,208 | +€37,500 | +11.1% |
| Current assets | 29/58 | €373,991 | €420,380 | +€46,389 | +12.4% |
| Amounts receivable within one year | 40/41 | €54,313 | €57,085 | +€2,773 | +5.1% |
| Trade receivables | 40 | €52,262 | €57,085 | +€4,823 | +9.2% |
| Other amounts receivable | 41 | €2,050 | - | -€2,050 | |
| Cash at bank and in hand | 54/58 | €306,671 | €350,828 | +€44,157 | +14.4% |
| Deferred charges and accrued income | 490/1 | €13,008 | €12,467 | -€541 | -4.2% |
| Total equity and liabilities | 10/49 | €1,005,002 | €1,020,748 | +€15,745 | +1.6% |
| Equity | 10/15 | €569,672 | €567,499 | -€2,174 | -0.4% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €506,672 | €504,499 | -€2,174 | -0.4% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €500,372 | €498,199 | -€2,174 | -0.4% |
| Amounts payable | 17/49 | €435,330 | €453,249 | +€17,919 | +4.1% |
| Amounts payable after more than one year | 17 | €227,957 | €171,361 | -€56,595 | -24.8% |
| Financial debts | 170/4 | €227,957 | €171,361 | -€56,595 | -24.8% |
| Amounts payable within one year | 42/48 | €207,373 | €281,887 | +€74,514 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €54,301 | €56,595 | +€2,295 | +4.2% |
| Trade debts | 44 | €15,406 | €4,732 | -€10,674 | -69.3% |
| Suppliers | 440/4 | €15,406 | €4,732 | -€10,674 | -69.3% |
| Taxes, remuneration and social security | 45 | €62,265 | €63,687 | +€1,422 | +2.3% |
| Taxes | 450/3 | €10,033 | €12,583 | +€2,550 | +25.4% |
| Remuneration and social security | 454/9 | €52,232 | €51,104 | -€1,128 | -2.2% |
| Other amounts payable | 47/48 | €75,402 | €156,874 | +€81,472 | +108% |
| Non-recurring operating income | 76A | €36,956 | - | -€36,956 | |
| Remuneration, social security and pensions | 62 | €306,693 | €299,027 | -€7,666 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,837 | €68,143 | +€3,306 | +5.1% |
| Other operating charges | 640/8 | €9,267 | €4,283 | -€4,984 | -53.8% |
| Gross operating margin | 9900 | €589,610 | €546,446 | -€43,164 | -7.3% |
| Operating profit (loss) | 9901 | €208,812 | €174,993 | -€33,820 | -16.2% |
| Financial income | 75/76B | €3,284 | €1,865 | -€1,418 | -43.2% |
| Recurring financial income | 75 | €3,284 | €1,865 | -€1,418 | -43.2% |
| Financial charges | 65/66B | €13,773 | €11,239 | -€2,534 | -18.4% |
| Recurring financial charges | 65 | €13,773 | €11,239 | -€2,534 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €198,323 | €165,619 | -€32,703 | -16.5% |
| Income taxes | 67/77 | €59,704 | €51,826 | -€7,878 | -13.2% |
| Profit (loss) for the period | 9904 | €138,619 | €113,793 | -€24,826 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €138,619 | €113,793 | -€24,826 | -17.9% |
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 23 October 2026 via checked.be.