LA PLUMA: 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.
LA PLUMA
Largest movements
- Receivables within one year +€1,190
up €1,190 (+97.2%), from €1,224 to €2,414
- Other debts +€7,558
up €7,558 (+8.8%), from €86,294 to €93,851
- Profit (loss) carried forward -€4,105
down €4,105 (-3.6%), from -€114,859 to -€118,964
- Short-term financial debts -€1,137
down €1,137 (-23.3%), from €4,888 to €3,751
- Trade debts -€1,087
down €1,087 (-80.5%), from €1,350 to €263
- Tax, wage and social debts -€52
down €52 (-5.7%), from €904 to €852
- Gross operating margin +€1,755
up €1,755 (+40.8%), from -€4,303 to -€2,548
- Depreciation -€209
no longer reported in 2025 (was €209)
- Financial income -€129
down €129 (-99.1%), from €131 to €1
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,224 | €2,414 | +€1,190 | +97.2% |
| Current assets | 29/58 | €1,224 | €2,414 | +€1,190 | +97.2% |
| Amounts receivable within one year | 40/41 | €1,224 | €2,414 | +€1,190 | +97.2% |
| Trade receivables | 40 | €1,224 | €2,414 | +€1,190 | +97.2% |
| Total equity and liabilities | 10/49 | €1,224 | €2,414 | +€1,190 | +97.2% |
| Equity | 10/15 | -€100,599 | -€104,704 | -€4,105 | -4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€114,859 | -€118,964 | -€4,105 | -3.6% |
| Amounts payable | 17/49 | €101,823 | €107,118 | +€5,295 | +5.2% |
| Amounts payable within one year | 42/48 | €101,436 | €106,718 | +€5,282 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €8,000 | €8,000 | = | 0.0% |
| Financial debts | 43 | €4,888 | €3,751 | -€1,137 | -23.3% |
| Credit institutions | 430/8 | €4,888 | €3,751 | -€1,137 | -23.3% |
| Trade debts | 44 | €1,350 | €263 | -€1,087 | -80.5% |
| Suppliers | 440/4 | €1,350 | €263 | -€1,087 | -80.5% |
| Taxes, remuneration and social security | 45 | €904 | €852 | -€52 | -5.7% |
| Taxes | 450/3 | €904 | €852 | -€52 | -5.7% |
| Other amounts payable | 47/48 | €86,294 | €93,851 | +€7,558 | +8.8% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | - | -€209 | |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | -€4,303 | -€2,548 | +€1,755 | +40.8% |
| Operating profit (loss) | 9901 | -€4,963 | -€3,014 | +€1,949 | +39.3% |
| Financial income | 75/76B | €131 | €1 | -€129 | -99.1% |
| Recurring financial income | 75 | €131 | €1 | -€129 | -99.1% |
| Financial charges | 65/66B | €919 | €927 | +€8 | +0.9% |
| Recurring financial charges | 65 | €919 | €927 | +€8 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,752 | -€3,940 | +€1,812 | +31.5% |
| Income taxes | 67/77 | €174 | €165 | -€9 | -5.4% |
| Profit (loss) for the period | 9904 | -€5,926 | -€4,105 | +€1,822 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,926 | -€4,105 | +€1,822 | +30.7% |
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 18 October 2026 via checked.be.