Bernard Plomteux: 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.
Bernard Plomteux
Largest movements
- Cash +€5,691
up €5,691 (+6.8%), from €83,474 to €89,165
mainly Other debts (+€4,185) and Net result for the year (+€3,493)
- Receivables within one year +€1,737
up €1,737 (+18.0%), from €9,635 to €11,372
of which Trade receivables: +€2,768
- Tangible fixed assets -€1,665
down €1,665 (-25.0%), from €6,667 to €5,002
of which Furniture and vehicles: -€1,336
- Other debts +€4,185
up €4,185 (+9.8%), from €42,776 to €46,960
- Profit (loss) carried forward +€1,943
up €1,943, from -€1,943 to €0
- Tax, wage and social debts -€1,583
down €1,583 (-100%), from €1,583 to €0
- Reserves +€1,551
up €1,551 (+3.5%), from €44,600 to €46,151
- Gross operating margin +€6,577
up €6,577 (+969%), from €679 to €7,255
- Taxes +€1,121
up €1,121 (+618%), from €181 to €1,303
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 | €99,775 | €106,107 | +€6,332 | +6.3% |
| Fixed assets | 21/28 | €6,667 | €5,002 | -€1,665 | -25.0% |
| Tangible fixed assets | 22/27 | €6,667 | €5,002 | -€1,665 | -25.0% |
| Furniture and vehicles | 24 | €3,620 | €2,285 | -€1,336 | -36.9% |
| Other tangible fixed assets | 26 | €3,046 | €2,717 | -€329 | -10.8% |
| Current assets | 29/58 | €93,109 | €101,105 | +€7,997 | +8.6% |
| Amounts receivable within one year | 40/41 | €9,635 | €11,372 | +€1,737 | +18.0% |
| Trade receivables | 40 | €6,817 | €9,585 | +€2,768 | +40.6% |
| Other amounts receivable | 41 | €2,818 | €1,787 | -€1,031 | -36.6% |
| Cash at bank and in hand | 54/58 | €83,474 | €89,165 | +€5,691 | +6.8% |
| Deferred charges and accrued income | 490/1 | - | €569 | +€569 | |
| Total equity and liabilities | 10/49 | €99,775 | €106,107 | +€6,332 | +6.3% |
| Equity | 10/15 | €55,057 | €58,551 | +€3,493 | +6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,600 | €46,151 | +€1,551 | +3.5% |
| Distributable reserves | 133 | €44,600 | €46,151 | +€1,551 | +3.5% |
| Profit (loss) carried forward | 14 | -€1,943 | €0 | +€1,943 | |
| Amounts payable | 17/49 | €44,718 | €47,557 | +€2,839 | +6.3% |
| Amounts payable within one year | 42/48 | €44,718 | €47,557 | +€2,839 | +6.3% |
| Trade debts | 44 | €359 | €596 | +€237 | +66.0% |
| Suppliers | 440/4 | €359 | €596 | +€237 | +66.0% |
| Taxes, remuneration and social security | 45 | €1,583 | €0 | -€1,583 | -100% |
| Taxes | 450/3 | €1,583 | €0 | -€1,583 | -100% |
| Other amounts payable | 47/48 | €42,776 | €46,960 | +€4,185 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,720 | €1,665 | -€56 | -3.2% |
| Other operating charges | 640/8 | €720 | €739 | +€19 | +2.6% |
| Gross operating margin | 9900 | €679 | €7,255 | +€6,577 | +969% |
| Operating profit (loss) | 9901 | -€1,762 | €4,852 | +€6,613 | |
| Financial charges | 65/66B | €54 | €55 | +€1 | +2.5% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,816 | €4,796 | +€6,612 | |
| Income taxes | 67/77 | €181 | €1,303 | +€1,121 | +618% |
| Profit (loss) for the period | 9904 | -€1,997 | €3,493 | +€5,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,997 | €3,493 | +€5,490 |
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 19 October 2026 via checked.be.