CHM 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.
CHM PLAFONNAGE
Largest movements
- Cash -€16,025
down €16,025 (-58.0%), from €27,619 to €11,594
mainly Tax, wage and social debts (-€16,520) and Stocks and contracts (-€5,597)
- Tangible fixed assets -€5,616
down €5,616 (-34.9%), from €16,109 to €10,493
of which Furniture and vehicles: -€4,344
- Stocks and contracts +€5,597
up €5,597 (+71.8%), from €7,798 to €13,395
of which Stocks: +€13,395
- Deferred charges and accrued income -€1,762
down €1,762 (-54.0%), from €3,263 to €1,501
- Receivables within one year +€1,612
up €1,612 (+154%), from €1,045 to €2,657
of which Other amounts receivable: +€1,612
- Tax, wage and social debts -€16,520
down €16,520 (-63.4%), from €26,059 to €9,539
of which Remuneration and social security: -€13,608
- Profit (loss) carried forward -€5,094
down €5,094, from €3,043 to -€2,051
- Trade debts +€4,253
up €4,253 (+301%), from €1,413 to €5,666
- Other debts +€1,167
up €1,167 (+6.1%), from €19,008 to €20,175
- Gross operating margin -€7,238
down €7,238 (-18.8%), from €38,522 to €31,284
- Staff costs -€3,447
down €3,447 (-10.7%), from €32,341 to €28,894
- Other operating charges -€844
down €844 (-73.7%), from €1,145 to €301
- Depreciation -€543
down €543 (-7.8%), from €7,000 to €6,457
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 | €56,184 | €39,990 | -€16,194 | -28.8% |
| Fixed assets | 21/28 | €16,459 | €10,843 | -€5,616 | -34.1% |
| Tangible fixed assets | 22/27 | €16,109 | €10,493 | -€5,616 | -34.9% |
| Plant, machinery and equipment | 23 | €5,580 | €4,308 | -€1,272 | -22.8% |
| Furniture and vehicles | 24 | €10,529 | €6,185 | -€4,344 | -41.3% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €39,725 | €29,147 | -€10,578 | -26.6% |
| Stocks and contracts in progress | 3 | €7,798 | €13,395 | +€5,597 | +71.8% |
| Stocks | 30/36 | - | €13,395 | +€13,395 | |
| Contracts in progress | 37 | €7,798 | - | -€7,798 | |
| Amounts receivable within one year | 40/41 | €1,045 | €2,657 | +€1,612 | +154% |
| Trade receivables | 40 | €1,045 | €1,045 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,612 | +€1,612 | |
| Cash at bank and in hand | 54/58 | €27,619 | €11,594 | -€16,025 | -58.0% |
| Deferred charges and accrued income | 490/1 | €3,263 | €1,501 | -€1,762 | -54.0% |
| Total equity and liabilities | 10/49 | €56,184 | €39,990 | -€16,194 | -28.8% |
| Equity | 10/15 | €9,704 | €4,610 | -€5,094 | -52.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €461 | €461 | = | 0.0% |
| Non-distributable reserves | 130/1 | €461 | €461 | = | 0.0% |
| Reserves not available under the articles | 1311 | €461 | €461 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,043 | -€2,051 | -€5,094 | |
| Amounts payable | 17/49 | €46,480 | €35,380 | -€11,100 | -23.9% |
| Amounts payable within one year | 42/48 | €46,480 | €35,380 | -€11,100 | -23.9% |
| Trade debts | 44 | €1,413 | €5,666 | +€4,253 | +301% |
| Suppliers | 440/4 | €1,413 | €5,666 | +€4,253 | +301% |
| Taxes, remuneration and social security | 45 | €26,059 | €9,539 | -€16,520 | -63.4% |
| Taxes | 450/3 | €3,104 | €192 | -€2,912 | -93.8% |
| Remuneration and social security | 454/9 | €22,955 | €9,347 | -€13,608 | -59.3% |
| Other amounts payable | 47/48 | €19,008 | €20,175 | +€1,167 | +6.1% |
| Remuneration, social security and pensions | 62 | €32,341 | €28,894 | -€3,447 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €6,457 | -€543 | -7.8% |
| Other operating charges | 640/8 | €1,145 | €301 | -€844 | -73.7% |
| Non-recurring operating charges | 66A | - | €540 | +€540 | |
| Gross operating margin | 9900 | €38,522 | €31,284 | -€7,238 | -18.8% |
| Operating profit (loss) | 9901 | -€1,964 | -€4,908 | -€2,944 | -150% |
| Financial charges | 65/66B | €47 | €43 | -€4 | -8.5% |
| Recurring financial charges | 65 | €47 | €43 | -€4 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,011 | -€4,951 | -€2,940 | -146% |
| Income taxes | 67/77 | €139 | €143 | +€4 | +2.9% |
| Profit (loss) for the period | 9904 | -€2,150 | -€5,094 | -€2,944 | -137% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,150 | -€5,094 | -€2,944 | -137% |
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 1 November 2026 via checked.be.