DL PLAFONNAGE: what changed
DL PLAFONNAGE
Largest movements
- Cash -€48,497
down €48,497 (-69.5%), from €69,793 to €21,296
mainly Contributions, distributions and other (-€41,631) and Other debts (-€19,860)
- Intangible fixed assets -€9,000
down €9,000 (-30.8%), from €29,250 to €20,250
- Tangible fixed assets -€6,849
down €6,849 (-94.5%), from €7,246 to €398
- Receivables within one year +€4,503
up €4,503 (+51.8%), from €8,695 to €13,198
of which Trade receivables: +€2,673
- Reserves -€38,273
down €38,273 (-55.9%), from €68,464 to €30,191
of which Distributable reserves: -€38,273
- Other debts -€19,860
down €19,860 (-100%), from €19,860 to €0
- Trade debts -€3,411
down €3,411 (-39.4%), from €8,667 to €5,256
- Gross operating margin -€58,838
down €58,838 (-40.2%), from €146,440 to €87,602
- Staff costs -€38,973
down €38,973 (-36.6%), from €106,477 to €67,504
- Taxes -€4,495
down €4,495 (-72.1%), from €6,233 to €1,738
- Other operating charges +€3,394
up €3,394 (+162%), from €2,095 to €5,488
- Financial charges -€2,925
down €2,925 (-83.8%), from €3,492 to €567
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,921 | €55,216 | -€60,706 | -52.4% |
| Fixed assets | 21/28 | €36,756 | €20,648 | -€16,109 | -43.8% |
| Intangible fixed assets | 21 | €29,250 | €20,250 | -€9,000 | -30.8% |
| Tangible fixed assets | 22/27 | €7,246 | €398 | -€6,849 | -94.5% |
| Furniture and vehicles | 24 | €7,246 | €398 | -€6,849 | -94.5% |
| Financial fixed assets | 28 | €260 | €0 | -€260 | -100% |
| Current assets | 29/58 | €79,165 | €34,568 | -€44,597 | -56.3% |
| Amounts receivable within one year | 40/41 | €8,695 | €13,198 | +€4,503 | +51.8% |
| Trade receivables | 40 | €250 | €2,923 | +€2,673 | +1,069% |
| Other amounts receivable | 41 | €8,445 | €10,275 | +€1,830 | +21.7% |
| Cash at bank and in hand | 54/58 | €69,793 | €21,296 | -€48,497 | -69.5% |
| Deferred charges and accrued income | 490/1 | €677 | €74 | -€603 | -89.1% |
| Total equity and liabilities | 10/49 | €115,921 | €55,216 | -€60,706 | -52.4% |
| Equity | 10/15 | €87,290 | €49,018 | -€38,273 | -43.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,464 | €30,191 | -€38,273 | -55.9% |
| Non-distributable reserves | 130/1 | €220 | €220 | = | 0.0% |
| Reserves not available under the articles | 1311 | €220 | €220 | = | 0.0% |
| Distributable reserves | 133 | €68,244 | €29,971 | -€38,273 | -56.1% |
| Profit (loss) carried forward | 14 | €227 | €227 | = | 0.0% |
| Amounts payable | 17/49 | €28,631 | €6,198 | -€22,433 | -78.4% |
| Amounts payable within one year | 42/48 | €28,631 | €6,198 | -€22,433 | -78.4% |
| Trade debts | 44 | €8,667 | €5,256 | -€3,411 | -39.4% |
| Suppliers | 440/4 | €8,667 | €5,256 | -€3,411 | -39.4% |
| Taxes, remuneration and social security | 45 | €104 | €942 | +€838 | +805% |
| Taxes | 450/3 | €42 | €942 | +€900 | +2,161% |
| Remuneration and social security | 454/9 | €62 | €0 | -€62 | -100% |
| Other amounts payable | 47/48 | €19,860 | €0 | -€19,860 | -100% |
| Remuneration, social security and pensions | 62 | €106,477 | €67,504 | -€38,973 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,891 | €9,088 | -€1,803 | -16.6% |
| Other operating charges | 640/8 | €2,095 | €5,488 | +€3,394 | +162% |
| Gross operating margin | 9900 | €146,440 | €87,602 | -€58,838 | -40.2% |
| Operating profit (loss) | 9901 | €26,978 | €5,521 | -€21,456 | -79.5% |
| Financial income | 75/76B | €29 | €142 | +€113 | +384% |
| Recurring financial income | 75 | €29 | €142 | +€113 | +384% |
| Financial charges | 65/66B | €3,492 | €567 | -€2,925 | -83.8% |
| Recurring financial charges | 65 | €3,492 | €567 | -€2,925 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €23,516 | €5,097 | -€18,419 | -78.3% |
| Income taxes | 67/77 | €6,233 | €1,738 | -€4,495 | -72.1% |
| Profit (loss) for the period | 9904 | €17,283 | €3,359 | -€13,924 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,283 | €3,359 | -€13,924 | -80.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.