DC 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.
DC Plafonnage
Largest movements
- Receivables within one year +€47,508
up €47,508 (+633%), from €7,504 to €55,011
of which Trade receivables: +€42,157
- Tangible fixed assets -€42,732
down €42,732 (-92.8%), from €46,023 to €3,292
of which Furniture and vehicles: -€42,288
- Deferred charges and accrued income -€6,293
no longer reported in 2025 (was €6,293)
- Cash -€3,975
no longer reported in 2025 (was €3,975)
mainly Receivables within one year (-€47,508) and Trade debts (-€28,760)
- Stocks and contracts +€3,759
up €3,759 (+20.3%), from €18,500 to €22,259
- Trade debts -€28,760
down €28,760 (-91.5%), from €31,431 to €2,671
- Other debts +€24,714
new in 2025: €24,714
- Profit (loss) carried forward +€12,718
up €12,718 (+51.0%), from €24,960 to €37,678
- Advances received -€10,407
no longer reported in 2025 (was €10,407)
- Short-term financial debts +€3,268
new in 2025: €3,268
- Staff costs +€18,591
up €18,591 (+36.7%), from €50,721 to €69,312
- Gross operating margin +€14,312
up €14,312 (+21.0%), from €68,136 to €82,448
- Depreciation -€7,585
down €7,585 (-58.8%), from €12,897 to €5,312
- Financial charges +€3,835
up €3,835 (+335%), from €1,145 to €4,979
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 | €82,470 | €80,737 | -€1,733 | -2.1% |
| Fixed assets | 21/28 | €46,198 | €3,467 | -€42,732 | -92.5% |
| Tangible fixed assets | 22/27 | €46,023 | €3,292 | -€42,732 | -92.8% |
| Plant, machinery and equipment | 23 | €2,164 | €1,054 | -€1,110 | -51.3% |
| Furniture and vehicles | 24 | €43,860 | €1,572 | -€42,288 | -96.4% |
| Leasing and similar rights | 25 | - | €667 | +€667 | |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €36,272 | €77,270 | +€40,998 | +113% |
| Stocks and contracts in progress | 3 | €18,500 | €22,259 | +€3,759 | +20.3% |
| Stocks | 30/36 | €18,500 | €22,259 | +€3,759 | +20.3% |
| Amounts receivable within one year | 40/41 | €7,504 | €55,011 | +€47,508 | +633% |
| Trade receivables | 40 | €7,464 | €49,621 | +€42,157 | +565% |
| Other amounts receivable | 41 | €40 | €5,391 | +€5,351 | +13,482% |
| Cash at bank and in hand | 54/58 | €3,975 | - | -€3,975 | |
| Deferred charges and accrued income | 490/1 | €6,293 | - | -€6,293 | |
| Total equity and liabilities | 10/49 | €82,470 | €80,737 | -€1,733 | -2.1% |
| Equity | 10/15 | €27,960 | €40,678 | +€12,718 | +45.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,960 | €37,678 | +€12,718 | +51.0% |
| Amounts payable | 17/49 | €54,511 | €40,059 | -€14,451 | -26.5% |
| Amounts payable within one year | 42/48 | €50,655 | €39,392 | -€11,262 | -22.2% |
| Financial debts | 43 | - | €3,268 | +€3,268 | |
| Other loans | 439 | - | €3,268 | +€3,268 | |
| Trade debts | 44 | €31,431 | €2,671 | -€28,760 | -91.5% |
| Suppliers | 440/4 | €31,431 | €2,671 | -€28,760 | -91.5% |
| Advances received on contracts in progress | 46 | €10,407 | - | -€10,407 | |
| Taxes, remuneration and social security | 45 | €8,816 | €8,740 | -€76 | -0.9% |
| Taxes | 450/3 | €8,816 | €8,740 | -€76 | -0.9% |
| Other amounts payable | 47/48 | - | €24,714 | +€24,714 | |
| Accrued charges and deferred income | 492/3 | €3,856 | €667 | -€3,189 | -82.7% |
| Remuneration, social security and pensions | 62 | €50,721 | €69,312 | +€18,591 | +36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,897 | €5,312 | -€7,585 | -58.8% |
| Other operating charges | 640/8 | €111 | €556 | +€445 | +399% |
| Gross operating margin | 9900 | €68,136 | €82,448 | +€14,312 | +21.0% |
| Operating profit (loss) | 9901 | €4,406 | €7,267 | +€2,861 | +64.9% |
| Financial income | 75/76B | €0 | €22 | +€22 | +74,433% |
| Recurring financial income | 75 | €0 | €22 | +€22 | +74,433% |
| Financial charges | 65/66B | €1,145 | €4,979 | +€3,835 | +335% |
| Recurring financial charges | 65 | €1,145 | €4,979 | +€3,835 | +335% |
| Profit (loss) for the period before taxes | 9903 | €3,262 | €2,311 | -€951 | -29.2% |
| Profit (loss) for the period | 9904 | €3,262 | €2,311 | -€951 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,262 | €2,311 | -€951 | -29.2% |
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 23 October 2026 via checked.be.