JAS 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.
JAS PLAFONNAGE
Largest movements
- Receivables within one year -€305,699
down €305,699 (-29.0%), from €1.1m to €746,897
of which Trade receivables: -€345,391
- Tangible fixed assets -€29,251
down €29,251 (-24.0%), from €122,007 to €92,756
of which Furniture and vehicles: -€27,221
- Cash -€27,061
down €27,061 (-43.5%), from €62,217 to €35,156
mainly Trade debts (-€218,948) and Net result for the year (-€67,393)
- Trade debts -€218,948
down €218,948 (-32.6%), from €671,349 to €452,400
- Profit (loss) carried forward -€67,393
down €67,393 (-34.0%), from €198,195 to €130,802
- Debts after one year -€35,221
down €35,221 (-33.0%), from €106,596 to €71,375
- Tax, wage and social debts -€30,810
down €30,810 (-27.2%), from €113,438 to €82,629
of which Remuneration and social security: -€27,227
- Turnover -€356,741
down €356,741 (-25.0%), from €1.4m to €1.1m
- Purchases and services -€200,346
down €200,346 (-20.9%), from €959,608 to €759,263
- Gross operating margin -€164,958
down €164,958 (-33.6%), from €491,545 to €326,587
- Staff costs +€80,251
up €80,251 (+35.3%), from €227,300 to €307,551
- Financial charges -€53,880
down €53,880 (-84.0%), from €64,165 to €10,285
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 | €1,323,936 | €970,823 | -€353,113 | -26.7% |
| Fixed assets | 21/28 | €122,032 | €92,781 | -€29,251 | -24.0% |
| Tangible fixed assets | 22/27 | €122,007 | €92,756 | -€29,251 | -24.0% |
| Land and buildings | 22 | €8,311 | €7,797 | -€514 | -6.2% |
| Plant, machinery and equipment | 23 | €1,516 | €0 | -€1,516 | -100% |
| Furniture and vehicles | 24 | €112,180 | €84,959 | -€27,221 | -24.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €1,201,903 | €878,042 | -€323,861 | -26.9% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €11,685 | €24,185 | +€12,500 | +107% |
| Contracts in progress | 37 | €11,685 | €24,185 | +€12,500 | +107% |
| Amounts receivable within one year | 40/41 | €1,052,596 | €746,897 | -€305,699 | -29.0% |
| Trade receivables | 40 | €1,008,609 | €663,219 | -€345,391 | -34.2% |
| Other amounts receivable | 41 | €43,987 | €83,678 | +€39,691 | +90.2% |
| Cash at bank and in hand | 54/58 | €62,217 | €35,156 | -€27,061 | -43.5% |
| Deferred charges and accrued income | 490/1 | €5,406 | €1,805 | -€3,601 | -66.6% |
| Total equity and liabilities | 10/49 | €1,323,936 | €970,823 | -€353,113 | -26.7% |
| Equity | 10/15 | €323,655 | €256,262 | -€67,393 | -20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,860 | €106,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,195 | €130,802 | -€67,393 | -34.0% |
| Amounts payable | 17/49 | €1,000,280 | €714,561 | -€285,720 | -28.6% |
| Amounts payable after more than one year | 17 | €106,596 | €71,375 | -€35,221 | -33.0% |
| Financial debts | 170/4 | €106,596 | €71,375 | -€35,221 | -33.0% |
| Amounts payable within one year | 42/48 | €893,684 | €643,186 | -€250,499 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €75,319 | €80,682 | +€5,363 | +7.1% |
| Financial debts | 43 | €29,583 | €27,475 | -€2,108 | -7.1% |
| Credit institutions | 430/8 | €29,583 | €27,475 | -€2,108 | -7.1% |
| Trade debts | 44 | €671,349 | €452,400 | -€218,948 | -32.6% |
| Suppliers | 440/4 | €671,349 | €452,400 | -€218,948 | -32.6% |
| Taxes, remuneration and social security | 45 | €113,438 | €82,629 | -€30,810 | -27.2% |
| Taxes | 450/3 | €45,171 | €41,589 | -€3,582 | -7.9% |
| Remuneration and social security | 454/9 | €68,267 | €41,039 | -€27,227 | -39.9% |
| Other amounts payable | 47/48 | €3,996 | €0 | -€3,996 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €1,429,811 | €1,073,070 | -€356,741 | -25.0% |
| Non-recurring operating income | 76A | €20,284 | €278 | -€20,005 | -98.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €959,608 | €759,263 | -€200,346 | -20.9% |
| Remuneration, social security and pensions | 62 | €227,300 | €307,551 | +€80,251 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,926 | €56,360 | +€14,434 | +34.4% |
| Other operating charges | 640/8 | €11,499 | €9,975 | -€1,524 | -13.3% |
| Non-recurring operating charges | 66A | €1,051 | €9,809 | +€8,758 | +833% |
| Gross operating margin | 9900 | €491,545 | €326,587 | -€164,958 | -33.6% |
| Operating profit (loss) | 9901 | €209,769 | -€57,108 | -€266,876 | |
| Financial income | 75/76B | €39 | €0 | -€39 | -99.8% |
| Recurring financial income | 75 | €39 | €0 | -€39 | -99.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €64,165 | €10,285 | -€53,880 | -84.0% |
| Recurring financial charges | 65 | €64,165 | €10,285 | -€53,880 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | €145,643 | -€67,393 | -€213,035 | |
| Income taxes | 67/77 | €44,839 | €0 | -€44,839 | -100.0% |
| Profit (loss) for the period | 9904 | €100,803 | -€67,393 | -€168,196 | |
| Profit (loss) for the period to be appropriated | 9905 | €100,803 | -€67,393 | -€168,196 |
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 31 October 2026 via checked.be.