LES PLACHETTES: 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.
LES PLACHETTES
Largest movements
- Tangible fixed assets -€11,147
down €11,147 (-6.5%), from €170,634 to €159,486
- Receivables within one year +€1,810
up €1,810 (+193%), from €936 to €2,747
of which Trade receivables: +€1,182
- Other debts +€45,517
up €45,517 (+20.9%), from €217,735 to €263,252
- Profit (loss) carried forward -€36,664
down €36,664 (-22.5%), from -€163,087 to -€199,752
- Debts after one year -€14,724
down €14,724 (-59.7%), from €24,651 to €9,927
- Advances received -€2,123
no longer reported in 2025 (was €2,123)
- Gross operating margin -€5,862
down €5,862, from €2,315 to -€3,546
- Other operating charges +€880
up €880 (+18.3%), from €4,806 to €5,686
- Financial charges +€414
up €414 (+45.9%), from €901 to €1,315
- Depreciation +€312
up €312 (+1.2%), from €25,806 to €26,118
- Financial income -€96
down €96 (-99.2%), from €97 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
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 | €173,488 | €164,776 | -€8,711 | -5.0% |
| Fixed assets | 21/28 | €170,634 | €159,486 | -€11,147 | -6.5% |
| Tangible fixed assets | 22/27 | €170,634 | €159,486 | -€11,147 | -6.5% |
| Land and buildings | 22 | €87,907 | €85,471 | -€2,435 | -2.8% |
| Plant, machinery and equipment | 23 | €74,940 | €69,576 | -€5,365 | -7.2% |
| Furniture and vehicles | 24 | €7,787 | €4,439 | -€3,347 | -43.0% |
| Current assets | 29/58 | €2,854 | €5,290 | +€2,436 | +85.4% |
| Amounts receivable within one year | 40/41 | €936 | €2,747 | +€1,810 | +193% |
| Trade receivables | 40 | - | €1,182 | +€1,182 | |
| Other amounts receivable | 41 | €936 | €1,565 | +€628 | +67.1% |
| Cash at bank and in hand | 54/58 | €1,418 | €966 | -€452 | -31.9% |
| Deferred charges and accrued income | 490/1 | €499 | €1,577 | +€1,078 | +216% |
| Total equity and liabilities | 10/49 | €173,488 | €164,776 | -€8,711 | -5.0% |
| Equity | 10/15 | -€94,887 | -€131,552 | -€36,664 | -38.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,087 | -€199,752 | -€36,664 | -22.5% |
| Amounts payable | 17/49 | €268,375 | €296,328 | +€27,953 | +10.4% |
| Amounts payable after more than one year | 17 | €24,651 | €9,927 | -€14,724 | -59.7% |
| Financial debts | 170/4 | €24,651 | €9,927 | -€14,724 | -59.7% |
| Amounts payable within one year | 42/48 | €242,624 | €286,400 | +€43,776 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €14,525 | €14,724 | +€199 | +1.4% |
| Trade debts | 44 | €8,230 | €8,297 | +€68 | +0.8% |
| Suppliers | 440/4 | €8,230 | €8,297 | +€68 | +0.8% |
| Advances received on contracts in progress | 46 | €2,123 | - | -€2,123 | |
| Taxes, remuneration and social security | 45 | €11 | €128 | +€116 | +1,016% |
| Taxes | 450/3 | €11 | €128 | +€116 | +1,016% |
| Other amounts payable | 47/48 | €217,735 | €263,252 | +€45,517 | +20.9% |
| Accrued charges and deferred income | 492/3 | €1,100 | - | -€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,806 | €26,118 | +€312 | +1.2% |
| Other operating charges | 640/8 | €4,806 | €5,686 | +€880 | +18.3% |
| Gross operating margin | 9900 | €2,315 | -€3,546 | -€5,862 | |
| Operating profit (loss) | 9901 | -€28,297 | -€35,350 | -€7,053 | -24.9% |
| Financial income | 75/76B | €97 | €1 | -€96 | -99.2% |
| Recurring financial income | 75 | €97 | €1 | -€96 | -99.2% |
| Financial charges | 65/66B | €901 | €1,315 | +€414 | +45.9% |
| Recurring financial charges | 65 | €901 | €1,315 | +€414 | +45.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,101 | -€36,664 | -€7,563 | -26.0% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -58.3% |
| Profit (loss) for the period | 9904 | -€29,102 | -€36,664 | -€7,563 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,102 | -€36,664 | -€7,563 | -26.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.