CLAUDE PLUME: 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.
CLAUDE PLUME
Largest movements
- Tangible fixed assets -€3,422
down €3,422 (-18.9%), from €18,134 to €14,712
of which Furniture and vehicles: -€2,600
- Deferred charges and accrued income +€719
up €719 (+2,247%), from €32 to €751
- Cash +€507
up €507 (+313%), from €162 to €669
mainly Trade debts (+€5,738) and Depreciation (+€5,397)
- Trade debts +€5,738
up €5,738 (+141%), from €4,063 to €9,801
- Short-term financial debts -€4,855
down €4,855 (-26.2%), from €18,510 to €13,655
- Debts after one year -€3,606
down €3,606 (-85.0%), from €4,242 to €636
- Profit (loss) carried forward +€2,132
up €2,132 (+7.9%), from -€26,843 to -€24,711
- Tax, wage and social debts -€1,935
down €1,935 (-13.6%), from €14,181 to €12,246
- Gross operating margin +€21,858
up €21,858 (+10,611%), from €206 to €22,064
- Taxes -€8,217
no longer reported in 2025 (was €8,217)
- Other operating charges +€1,527
up €1,527 (+14.7%), from €10,368 to €11,895
- Depreciation +€757
up €757 (+16.3%), from €4,640 to €5,397
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 | €38,478 | €36,288 | -€2,190 | -5.7% |
| Fixed assets | 21/28 | €18,674 | €15,252 | -€3,422 | -18.3% |
| Tangible fixed assets | 22/27 | €18,134 | €14,712 | -€3,422 | -18.9% |
| Land and buildings | 22 | €7,470 | €6,648 | -€822 | -11.0% |
| Furniture and vehicles | 24 | €10,664 | €8,064 | -€2,600 | -24.4% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €19,804 | €21,036 | +€1,232 | +6.2% |
| Stocks and contracts in progress | 3 | €1,275 | €1,640 | +€365 | +28.6% |
| Stocks | 30/36 | €1,275 | €1,640 | +€365 | +28.6% |
| Amounts receivable within one year | 40/41 | €18,335 | €17,976 | -€359 | -2.0% |
| Trade receivables | 40 | €3,848 | - | -€3,848 | |
| Other amounts receivable | 41 | €14,487 | €17,976 | +€3,489 | +24.1% |
| Cash at bank and in hand | 54/58 | €162 | €669 | +€507 | +313% |
| Deferred charges and accrued income | 490/1 | €32 | €751 | +€719 | +2,247% |
| Total equity and liabilities | 10/49 | €38,478 | €36,288 | -€2,190 | -5.7% |
| Equity | 10/15 | -€5,787 | -€3,655 | +€2,132 | +36.8% |
| Contributions | 10/11 | €8,056 | €8,056 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,843 | -€24,711 | +€2,132 | +7.9% |
| Amounts payable | 17/49 | €44,265 | €39,943 | -€4,322 | -9.8% |
| Amounts payable after more than one year | 17 | €4,242 | €636 | -€3,606 | -85.0% |
| Financial debts | 170/4 | €4,242 | €636 | -€3,606 | -85.0% |
| Amounts payable within one year | 42/48 | €40,023 | €39,307 | -€716 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €3,269 | €3,605 | +€336 | +10.3% |
| Financial debts | 43 | €18,510 | €13,655 | -€4,855 | -26.2% |
| Credit institutions | 430/8 | €18,510 | €13,655 | -€4,855 | -26.2% |
| Trade debts | 44 | €4,063 | €9,801 | +€5,738 | +141% |
| Suppliers | 440/4 | €4,063 | €9,801 | +€5,738 | +141% |
| Taxes, remuneration and social security | 45 | €14,181 | €12,246 | -€1,935 | -13.6% |
| Taxes | 450/3 | €14,181 | €12,246 | -€1,935 | -13.6% |
| Remuneration, social security and pensions | 62 | €73 | - | -€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,640 | €5,397 | +€757 | +16.3% |
| Other operating charges | 640/8 | €10,368 | €11,895 | +€1,527 | +14.7% |
| Non-recurring operating charges | 66A | €1,220 | €1 | -€1,219 | -99.9% |
| Gross operating margin | 9900 | €206 | €22,064 | +€21,858 | +10,611% |
| Operating profit (loss) | 9901 | -€16,095 | €4,771 | +€20,866 | |
| Financial income | 75/76B | €855 | €880 | +€25 | +2.9% |
| Recurring financial income | 75 | €855 | €880 | +€25 | +2.9% |
| Financial charges | 65/66B | €3,424 | €3,519 | +€95 | +2.8% |
| Recurring financial charges | 65 | €3,424 | €3,519 | +€95 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,664 | €2,132 | +€20,796 | |
| Income taxes | 67/77 | €8,217 | - | -€8,217 | |
| Profit (loss) for the period | 9904 | -€26,881 | €2,132 | +€29,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,881 | €2,132 | +€29,013 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.