BELUFFI PLAFONNAGE: what changed
BELUFFI PLAFONNAGE
Largest movements
- Receivables within one year +€45,146
up €45,146 (+895%), from €5,043 to €50,189
of which Other amounts receivable: +€34,917
- Cash +€19,292
up €19,292 (+4,064%), from €475 to €19,767
mainly Net result for the year (+€31,239) and Depreciation (+€17,494)
- Tangible fixed assets -€9,153
down €9,153 (-56.1%), from €16,326 to €7,173
of which Plant, machinery and equipment: -€14,772
- Deferred charges and accrued income -€1,997
no longer reported in 2025 (was €1,997)
- Profit (loss) carried forward +€31,239
up €31,239 (+182%), from €17,177 to €48,416
- Tax, wage and social debts +€16,105
up €16,105 (+312%), from €5,161 to €21,267
of which Taxes: +€15,718
- Trade debts +€5,446
new in 2025: €5,446
- Taxes +€15,326
new in 2025: €15,326
- Depreciation -€15,158
down €15,158 (-46.4%), from €32,651 to €17,494
- Gross operating margin +€12,456
up €12,456 (+24.8%), from €50,223 to €62,679
- Financial income +€1,945
new in 2025: €1,945
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,338 | €77,129 | +€52,791 | +217% |
| Fixed assets | 21/28 | €16,326 | €7,173 | -€9,153 | -56.1% |
| Tangible fixed assets | 22/27 | €16,326 | €7,173 | -€9,153 | -56.1% |
| Plant, machinery and equipment | 23 | €16,326 | €1,553 | -€14,772 | -90.5% |
| Furniture and vehicles | 24 | - | €5,619 | +€5,619 | |
| Current assets | 29/58 | €8,013 | €69,956 | +€61,944 | +773% |
| Amounts receivable after more than one year | 29 | €498 | - | -€498 | |
| Other amounts receivable | 291 | €498 | - | -€498 | |
| Amounts receivable within one year | 40/41 | €5,043 | €50,189 | +€45,146 | +895% |
| Trade receivables | 40 | €600 | €10,829 | +€10,229 | +1,705% |
| Other amounts receivable | 41 | €4,443 | €39,360 | +€34,917 | +786% |
| Cash at bank and in hand | 54/58 | €475 | €19,767 | +€19,292 | +4,064% |
| Deferred charges and accrued income | 490/1 | €1,997 | - | -€1,997 | |
| Total equity and liabilities | 10/49 | €24,338 | €77,129 | +€52,791 | +217% |
| Equity | 10/15 | €19,177 | €50,416 | +€31,239 | +163% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,177 | €48,416 | +€31,239 | +182% |
| Amounts payable | 17/49 | €5,161 | €26,713 | +€21,551 | +418% |
| Amounts payable within one year | 42/48 | €5,161 | €26,713 | +€21,551 | +418% |
| Trade debts | 44 | - | €5,446 | +€5,446 | |
| Suppliers | 440/4 | - | €5,446 | +€5,446 | |
| Taxes, remuneration and social security | 45 | €5,161 | €21,267 | +€16,105 | +312% |
| Taxes | 450/3 | €593 | €16,311 | +€15,718 | +2,653% |
| Remuneration and social security | 454/9 | €4,569 | €4,956 | +€387 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,651 | €17,494 | -€15,158 | -46.4% |
| Other operating charges | 640/8 | - | €450 | +€450 | |
| Non-recurring operating charges | 66A | €350 | - | -€350 | |
| Gross operating margin | 9900 | €50,223 | €62,679 | +€12,456 | +24.8% |
| Operating profit (loss) | 9901 | €17,222 | €44,736 | +€27,514 | +160% |
| Financial income | 75/76B | - | €1,945 | +€1,945 | |
| Recurring financial income | 75 | - | €1,945 | +€1,945 | |
| Financial charges | 65/66B | €45 | €115 | +€70 | +157% |
| Recurring financial charges | 65 | €45 | €115 | +€70 | +157% |
| Profit (loss) for the period before taxes | 9903 | €17,177 | €46,565 | +€29,388 | +171% |
| Income taxes | 67/77 | - | €15,326 | +€15,326 | |
| Profit (loss) for the period | 9904 | €17,177 | €31,239 | +€14,062 | +81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,177 | €31,239 | +€14,062 | +81.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.