JORIS PLAFONNAGE: what changed
JORIS PLAFONNAGE
Largest movements
- Cash -€20,816
down €20,816 (-89.8%), from €23,185 to €2,369
mainly Receivables within one year (-€17,896) and Contributions, distributions and other (-€17,500)
- Receivables within one year +€17,896
up €17,896 (+49.0%), from €36,531 to €54,427
of which Trade receivables: +€28,097
- Tangible fixed assets -€15,580
down €15,580 (-34.1%), from €45,731 to €30,150
of which Furniture and vehicles: -€12,181
- Intangible fixed assets -€3,500
down €3,500 (-33.3%), from €10,500 to €7,000
- Reserves -€19,360
down €19,360 (-46.2%), from €41,860 to €22,500
- Debts after one year -€15,394
down €15,394 (-85.4%), from €18,029 to €2,635
- Other debts +€15,193
up €15,193 (+471%), from €3,224 to €18,418
- Trade debts -€9,108
down €9,108 (-54.2%), from €16,800 to €7,692
- Short-term financial debts +€7,613
up €7,613 (+374%), from €2,034 to €9,648
- Gross operating margin -€62,141
down €62,141 (-69.3%), from €89,687 to €27,546
- Staff costs -€50,627
down €50,627 (-93.1%), from €54,396 to €3,769
- Other operating charges -€2,460
down €2,460 (-44.0%), from €5,592 to €3,132
- Financial charges -€1,931
down €1,931 (-23.4%), from €8,247 to €6,317
- Depreciation -€1,022
down €1,022 (-5.1%), from €20,103 to €19,080
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 | €121,303 | €98,730 | -€22,573 | -18.6% |
| Fixed assets | 21/28 | €57,030 | €37,150 | -€19,880 | -34.9% |
| Intangible fixed assets | 21 | €10,500 | €7,000 | -€3,500 | -33.3% |
| Tangible fixed assets | 22/27 | €45,731 | €30,150 | -€15,580 | -34.1% |
| Plant, machinery and equipment | 23 | €5,802 | €2,752 | -€3,050 | -52.6% |
| Furniture and vehicles | 24 | €37,544 | €25,363 | -€12,181 | -32.4% |
| Other tangible fixed assets | 26 | €2,385 | €2,035 | -€350 | -14.7% |
| Financial fixed assets | 28 | €799 | - | -€799 | |
| Current assets | 29/58 | €64,273 | €61,580 | -€2,693 | -4.2% |
| Stocks and contracts in progress | 3 | €3,347 | €2,998 | -€349 | -10.4% |
| Stocks | 30/36 | €3,347 | €2,998 | -€349 | -10.4% |
| Amounts receivable within one year | 40/41 | €36,531 | €54,427 | +€17,896 | +49.0% |
| Trade receivables | 40 | €12,047 | €40,144 | +€28,097 | +233% |
| Other amounts receivable | 41 | €24,484 | €14,284 | -€10,201 | -41.7% |
| Cash at bank and in hand | 54/58 | €23,185 | €2,369 | -€20,816 | -89.8% |
| Deferred charges and accrued income | 490/1 | €1,210 | €1,785 | +€575 | +47.5% |
| Total equity and liabilities | 10/49 | €121,303 | €98,730 | -€22,573 | -18.6% |
| Equity | 10/15 | €58,661 | €36,195 | -€22,466 | -38.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,860 | €22,500 | -€19,360 | -46.2% |
| Distributable reserves | 133 | €41,860 | €22,500 | -€19,360 | -46.2% |
| Profit (loss) carried forward | 14 | €4,401 | €1,295 | -€3,106 | -70.6% |
| Amounts payable | 17/49 | €62,642 | €62,535 | -€107 | -0.2% |
| Amounts payable after more than one year | 17 | €18,029 | €2,635 | -€15,394 | -85.4% |
| Financial debts | 170/4 | €18,029 | €2,635 | -€15,394 | -85.4% |
| Amounts payable within one year | 42/48 | €44,614 | €59,900 | +€15,286 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €14,704 | €15,394 | +€690 | +4.7% |
| Financial debts | 43 | €2,034 | €9,648 | +€7,613 | +374% |
| Credit institutions | 430/8 | €2,034 | €9,648 | +€7,613 | +374% |
| Trade debts | 44 | €16,800 | €7,692 | -€9,108 | -54.2% |
| Suppliers | 440/4 | €16,800 | €7,692 | -€9,108 | -54.2% |
| Taxes, remuneration and social security | 45 | €7,851 | €8,750 | +€898 | +11.4% |
| Taxes | 450/3 | €4,772 | €5,354 | +€582 | +12.2% |
| Remuneration and social security | 454/9 | €3,079 | €3,395 | +€316 | +10.3% |
| Other amounts payable | 47/48 | €3,224 | €18,418 | +€15,193 | +471% |
| Remuneration, social security and pensions | 62 | €54,396 | €3,769 | -€50,627 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,103 | €19,080 | -€1,022 | -5.1% |
| Other operating charges | 640/8 | €5,592 | €3,132 | -€2,460 | -44.0% |
| Gross operating margin | 9900 | €89,687 | €27,546 | -€62,141 | -69.3% |
| Operating profit (loss) | 9901 | €9,596 | €1,564 | -€8,032 | -83.7% |
| Financial income | 75/76B | €3 | €1 | -€2 | -63.3% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -63.3% |
| Financial charges | 65/66B | €8,247 | €6,317 | -€1,931 | -23.4% |
| Recurring financial charges | 65 | €8,247 | €6,317 | -€1,931 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €1,352 | -€4,751 | -€6,104 | |
| Income taxes | 67/77 | €778 | €215 | -€563 | -72.4% |
| Profit (loss) for the period | 9904 | €574 | -€4,966 | -€5,540 | |
| Profit (loss) for the period to be appropriated | 9905 | €574 | -€4,966 | -€5,540 |
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 8 November 2026 via checked.be.