DE PLEYNE: 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.
DE PLEYNE
Largest movements
- Cash -€26,149
down €26,149 (-47.9%), from €54,549 to €28,400
mainly Net result for the year (-€37,956) and Investment in fixed assets (net) (-€26,430)
- Tangible fixed assets -€23,450
down €23,450 (-10.4%), from €224,890 to €201,440
of which Other tangible fixed assets: -€13,048
- Receivables within one year +€4,851
up €4,851 (+41.8%), from €11,615 to €16,466
of which Trade receivables: +€4,402
- Intangible fixed assets -€4,077
down €4,077 (-36.2%), from €11,262 to €7,185
- Profit (loss) carried forward -€37,956
down €37,956 (-11.4%), from -€333,877 to -€371,833
- Current portion of long-term debt -€25,501
down €25,501 (-40.3%), from €63,260 to €37,759
- Debts after one year -€17,942
down €17,942 (-76.9%), from €23,342 to €5,400
- Other debts +€13,901
up €13,901 (+53.8%), from €25,822 to €39,723
- Accrued charges and deferred income +€9,139
up €9,139 (+185%), from €4,934 to €14,072
- Staff costs +€89,742
up €89,742 (+63.5%), from €141,302 to €231,044
- Financial income -€4,814
down €4,814 (-98.7%), from €4,876 to €63
- Gross operating margin +€4,754
up €4,754 (+1.8%), from €269,041 to €273,795
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 | €320,445 | €273,230 | -€47,216 | -14.7% |
| Fixed assets | 21/28 | €236,152 | €208,626 | -€27,527 | -11.7% |
| Intangible fixed assets | 21 | €11,262 | €7,185 | -€4,077 | -36.2% |
| Tangible fixed assets | 22/27 | €224,890 | €201,440 | -€23,450 | -10.4% |
| Plant, machinery and equipment | 23 | €5,305 | €4,356 | -€949 | -17.9% |
| Leasing and similar rights | 25 | €14,813 | €5,361 | -€9,453 | -63.8% |
| Other tangible fixed assets | 26 | €204,772 | €191,724 | -€13,048 | -6.4% |
| Current assets | 29/58 | €84,293 | €64,604 | -€19,689 | -23.4% |
| Stocks and contracts in progress | 3 | €14,616 | €15,667 | +€1,051 | +7.2% |
| Stocks | 30/36 | €14,616 | €15,667 | +€1,051 | +7.2% |
| Amounts receivable within one year | 40/41 | €11,615 | €16,466 | +€4,851 | +41.8% |
| Trade receivables | 40 | €10,565 | €14,966 | +€4,402 | +41.7% |
| Other amounts receivable | 41 | €1,050 | €1,500 | +€449 | +42.8% |
| Cash at bank and in hand | 54/58 | €54,549 | €28,400 | -€26,149 | -47.9% |
| Deferred charges and accrued income | 490/1 | €3,513 | €4,071 | +€557 | +15.9% |
| Total equity and liabilities | 10/49 | €320,445 | €273,230 | -€47,216 | -14.7% |
| Equity | 10/15 | €47,723 | €9,767 | -€37,956 | -79.5% |
| Contributions | 10/11 | €381,600 | €381,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€333,877 | -€371,833 | -€37,956 | -11.4% |
| Amounts payable | 17/49 | €272,722 | €263,462 | -€9,259 | -3.4% |
| Amounts payable after more than one year | 17 | €23,342 | €5,400 | -€17,942 | -76.9% |
| Financial debts | 170/4 | €23,342 | €5,400 | -€17,942 | -76.9% |
| Amounts payable within one year | 42/48 | €244,446 | €243,990 | -€456 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €63,260 | €37,759 | -€25,501 | -40.3% |
| Financial debts | 43 | €2,276 | €0 | -€2,276 | -100% |
| Credit institutions | 430/8 | €2,276 | €0 | -€2,276 | -100% |
| Trade debts | 44 | €128,332 | €135,793 | +€7,461 | +5.8% |
| Suppliers | 440/4 | €128,332 | €135,793 | +€7,461 | +5.8% |
| Taxes, remuneration and social security | 45 | €24,756 | €30,715 | +€5,958 | +24.1% |
| Taxes | 450/3 | €6,095 | €3,978 | -€2,116 | -34.7% |
| Remuneration and social security | 454/9 | €18,662 | €26,736 | +€8,075 | +43.3% |
| Other amounts payable | 47/48 | €25,822 | €39,723 | +€13,901 | +53.8% |
| Accrued charges and deferred income | 492/3 | €4,934 | €14,072 | +€9,139 | +185% |
| Remuneration, social security and pensions | 62 | €141,302 | €231,044 | +€89,742 | +63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,773 | €53,957 | +€2,184 | +4.2% |
| Other operating charges | 640/8 | €1,173 | €3,635 | +€2,462 | +210% |
| Non-recurring operating charges | 66A | €21,191 | €0 | -€21,191 | -100% |
| Gross operating margin | 9900 | €269,041 | €273,795 | +€4,754 | +1.8% |
| Operating profit (loss) | 9901 | €53,603 | -€14,840 | -€68,443 | |
| Financial income | 75/76B | €4,876 | €63 | -€4,814 | -98.7% |
| Recurring financial income | 75 | €4,876 | €63 | -€4,814 | -98.7% |
| Financial charges | 65/66B | €25,899 | €23,170 | -€2,728 | -10.5% |
| Recurring financial charges | 65 | €25,899 | €23,170 | -€2,728 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €32,581 | -€37,947 | -€70,529 | |
| Income taxes | 67/77 | - | €9 | +€9 | |
| Profit (loss) for the period | 9904 | €32,581 | -€37,956 | -€70,537 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,581 | -€37,956 | -€70,537 |
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 17 October 2026 via checked.be.