BDP PLAFONNAGE: 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.
BDP PLAFONNAGE
Largest movements
- Tangible fixed assets +€15,310
up €15,310 (+99.3%), from €15,415 to €30,725
of which Furniture and vehicles: +€17,361
- Cash +€13,450
up €13,450 (+70.4%), from €19,109 to €32,559
mainly Debts after one year (+€16,060) and Depreciation (+€9,962)
- Stocks and contracts -€5,000
no longer reported in 2025 (was €5,000)
- Deferred charges and accrued income -€1,879
no longer reported in 2025 (was €1,879)
- Receivables within one year +€1,098
up €1,098 (+11.1%), from €9,928 to €11,026
of which Trade receivables: +€2,940
- Debts after one year +€16,060
up €16,060 (+272%), from €5,895 to €21,955
- Current portion of long-term debt +€3,747
up €3,747 (+105%), from €3,565 to €7,312
- Tax, wage and social debts +€2,115
up €2,115 (+141%), from €1,500 to €3,615
of which Taxes: +€1,915
- Trade debts +€2,010
up €2,010 (+37.7%), from €5,333 to €7,343
- Gross operating margin -€16,258
down €16,258 (-57.2%), from €28,399 to €12,141
- Taxes -€3,708
down €3,708 (-87.8%), from €4,224 to €515
- Depreciation +€3,695
up €3,695 (+59.0%), from €6,267 to €9,962
- Other operating charges +€731
up €731 (+95.8%), from €763 to €1,493
- Financial charges -€543
down €543 (-34.4%), from €1,580 to €1,037
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 | €51,681 | €74,660 | +€22,979 | +44.5% |
| Fixed assets | 21/28 | €15,765 | €31,075 | +€15,310 | +97.1% |
| Tangible fixed assets | 22/27 | €15,415 | €30,725 | +€15,310 | +99.3% |
| Plant, machinery and equipment | 23 | €5,693 | €3,642 | -€2,051 | -36.0% |
| Furniture and vehicles | 24 | €9,722 | €27,084 | +€17,361 | +179% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €35,916 | €43,585 | +€7,669 | +21.4% |
| Stocks and contracts in progress | 3 | €5,000 | - | -€5,000 | |
| Stocks | 30/36 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €9,928 | €11,026 | +€1,098 | +11.1% |
| Trade receivables | 40 | €652 | €3,592 | +€2,940 | +451% |
| Other amounts receivable | 41 | €9,276 | €7,434 | -€1,842 | -19.9% |
| Cash at bank and in hand | 54/58 | €19,109 | €32,559 | +€13,450 | +70.4% |
| Deferred charges and accrued income | 490/1 | €1,879 | - | -€1,879 | |
| Total equity and liabilities | 10/49 | €51,681 | €74,660 | +€22,979 | +44.5% |
| Equity | 10/15 | €30,942 | €30,307 | -€635 | -2.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,942 | €27,307 | -€635 | -2.3% |
| Amounts payable | 17/49 | €20,739 | €44,353 | +€23,614 | +114% |
| Amounts payable after more than one year | 17 | €5,895 | €21,955 | +€16,060 | +272% |
| Financial debts | 170/4 | €5,895 | €21,955 | +€16,060 | +272% |
| Amounts payable within one year | 42/48 | €14,844 | €22,398 | +€7,554 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €3,565 | €7,312 | +€3,747 | +105% |
| Trade debts | 44 | €5,333 | €7,343 | +€2,010 | +37.7% |
| Suppliers | 440/4 | €5,333 | €7,343 | +€2,010 | +37.7% |
| Taxes, remuneration and social security | 45 | €1,500 | €3,615 | +€2,115 | +141% |
| Taxes | 450/3 | - | €1,915 | +€1,915 | |
| Remuneration and social security | 454/9 | €1,500 | €1,700 | +€200 | +13.3% |
| Other amounts payable | 47/48 | €4,446 | €4,128 | -€319 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,267 | €9,962 | +€3,695 | +59.0% |
| Other operating charges | 640/8 | €763 | €1,493 | +€731 | +95.8% |
| Gross operating margin | 9900 | €28,399 | €12,141 | -€16,258 | -57.2% |
| Operating profit (loss) | 9901 | €21,369 | €686 | -€20,683 | -96.8% |
| Financial income | 75/76B | - | €231 | +€231 | |
| Recurring financial income | 75 | - | €231 | +€231 | |
| Financial charges | 65/66B | €1,580 | €1,037 | -€543 | -34.4% |
| Recurring financial charges | 65 | €1,580 | €1,037 | -€543 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €19,789 | -€120 | -€19,909 | |
| Income taxes | 67/77 | €4,224 | €515 | -€3,708 | -87.8% |
| Profit (loss) for the period | 9904 | €15,565 | -€635 | -€16,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,565 | -€635 | -€16,200 |
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 29 October 2026 via checked.be.