F-D 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.
F-D PLAFONNAGE
Largest movements
- Receivables within one year -€10,852
down €10,852 (-60.1%), from €18,045 to €7,193
of which Trade receivables: -€10,553
- Tangible fixed assets -€1,828
down €1,828 (-29.9%), from €6,120 to €4,292
of which Plant, machinery and equipment: -€1,565
- Cash -€827
down €827 (-64.6%), from €1,280 to €454
mainly Net result for the year (-€11,898) and Trade debts (-€2,714)
- Deferred charges and accrued income +€777
up €777 (+9.0%), from €8,643 to €9,419
- Profit (loss) carried forward -€11,898
down €11,898 (-109%), from -€10,900 to -€22,799
- Trade debts -€2,714
down €2,714 (-28.7%), from €9,455 to €6,741
- Other debts +€1,000
up €1,000 (+3.8%), from €26,252 to €27,252
- Tax, wage and social debts +€657
up €657 (+19.9%), from €3,307 to €3,964
of which Taxes: +€657
- Other operating charges +€5,633
up €5,633 (+1,495%), from €377 to €6,010
- Gross operating margin -€1,283
down €1,283 (-55.2%), from -€2,323 to -€3,606
- Financial charges +€218
up €218 (+92.7%), from €235 to €453
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 | €34,313 | €21,358 | -€12,955 | -37.8% |
| Fixed assets | 21/28 | €6,345 | €4,292 | -€2,053 | -32.4% |
| Tangible fixed assets | 22/27 | €6,120 | €4,292 | -€1,828 | -29.9% |
| Plant, machinery and equipment | 23 | €4,130 | €2,565 | -€1,565 | -37.9% |
| Other tangible fixed assets | 26 | €1,990 | €1,727 | -€263 | -13.2% |
| Financial fixed assets | 28 | €225 | €0 | -€225 | -100% |
| Current assets | 29/58 | €27,968 | €17,066 | -€10,902 | -39.0% |
| Amounts receivable within one year | 40/41 | €18,045 | €7,193 | -€10,852 | -60.1% |
| Trade receivables | 40 | €17,746 | €7,193 | -€10,553 | -59.5% |
| Other amounts receivable | 41 | €299 | - | -€299 | |
| Cash at bank and in hand | 54/58 | €1,280 | €454 | -€827 | -64.6% |
| Deferred charges and accrued income | 490/1 | €8,643 | €9,419 | +€777 | +9.0% |
| Total equity and liabilities | 10/49 | €34,313 | €21,358 | -€12,955 | -37.8% |
| Equity | 10/15 | -€4,700 | -€16,599 | -€11,898 | -253% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,900 | -€22,799 | -€11,898 | -109% |
| Amounts payable | 17/49 | €39,014 | €37,957 | -€1,057 | -2.7% |
| Amounts payable within one year | 42/48 | €39,014 | €37,957 | -€1,057 | -2.7% |
| Trade debts | 44 | €9,455 | €6,741 | -€2,714 | -28.7% |
| Suppliers | 440/4 | €9,455 | €6,741 | -€2,714 | -28.7% |
| Taxes, remuneration and social security | 45 | €3,307 | €3,964 | +€657 | +19.9% |
| Taxes | 450/3 | - | €657 | +€657 | |
| Remuneration and social security | 454/9 | €3,307 | €3,307 | = | 0.0% |
| Other amounts payable | 47/48 | €26,252 | €27,252 | +€1,000 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,828 | €1,828 | = | 0.0% |
| Other operating charges | 640/8 | €377 | €6,010 | +€5,633 | +1,495% |
| Gross operating margin | 9900 | -€2,323 | -€3,606 | -€1,283 | -55.2% |
| Operating profit (loss) | 9901 | -€4,529 | -€11,445 | -€6,916 | -153% |
| Financial charges | 65/66B | €235 | €453 | +€218 | +92.7% |
| Recurring financial charges | 65 | €235 | €453 | +€218 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,764 | -€11,898 | -€7,134 | -150% |
| Profit (loss) for the period | 9904 | -€4,764 | -€11,898 | -€7,134 | -150% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,764 | -€11,898 | -€7,134 | -150% |
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 26 October 2026 via checked.be.