Les Plumiers: 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 Plumiers
Largest movements
- Cash +€12,037
up €12,037 (+77.9%), from €15,454 to €27,491
mainly Net result for the year (+€25,288) and Depreciation (+€9,720)
- Tangible fixed assets -€9,720
down €9,720 (-39.9%), from €24,341 to €14,620
- Receivables within one year +€8,493
up €8,493 (+68.8%), from €12,339 to €20,831
of which Other amounts receivable: +€10,139
- Profit (loss) carried forward +€25,288
up €25,288 (+103%), from €24,517 to €49,805
- Other debts -€11,634
down €11,634 (-100.0%), from €11,635 to €0
- Tax, wage and social debts -€2,271
down €2,271 (-18.3%), from €12,408 to €10,137
- Gross operating margin +€6,107
up €6,107 (+16.4%), from €37,322 to €43,429
- Depreciation +€4,256
up €4,256 (+77.9%), from €5,465 to €9,720
- Taxes +€1,175
up €1,175 (+17.5%), from €6,700 to €7,875
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 | €52,176 | €62,943 | +€10,767 | +20.6% |
| Fixed assets | 21/28 | €24,341 | €14,620 | -€9,720 | -39.9% |
| Tangible fixed assets | 22/27 | €24,341 | €14,620 | -€9,720 | -39.9% |
| Furniture and vehicles | 24 | €24,341 | €14,620 | -€9,720 | -39.9% |
| Current assets | 29/58 | €27,835 | €48,322 | +€20,487 | +73.6% |
| Amounts receivable within one year | 40/41 | €12,339 | €20,831 | +€8,493 | +68.8% |
| Trade receivables | 40 | €12,339 | €10,692 | -€1,646 | -13.3% |
| Other amounts receivable | 41 | - | €10,139 | +€10,139 | |
| Cash at bank and in hand | 54/58 | €15,454 | €27,491 | +€12,037 | +77.9% |
| Deferred charges and accrued income | 490/1 | €43 | - | -€43 | |
| Total equity and liabilities | 10/49 | €52,176 | €62,943 | +€10,767 | +20.6% |
| Equity | 10/15 | €27,517 | €52,805 | +€25,288 | +91.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,517 | €49,805 | +€25,288 | +103% |
| Amounts payable | 17/49 | €24,659 | €10,138 | -€14,521 | -58.9% |
| Amounts payable within one year | 42/48 | €24,659 | €10,138 | -€14,521 | -58.9% |
| Trade debts | 44 | €616 | - | -€616 | |
| Suppliers | 440/4 | €616 | - | -€616 | |
| Taxes, remuneration and social security | 45 | €12,408 | €10,137 | -€2,271 | -18.3% |
| Taxes | 450/3 | €12,408 | €10,137 | -€2,271 | -18.3% |
| Other amounts payable | 47/48 | €11,635 | €0 | -€11,634 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,465 | €9,720 | +€4,256 | +77.9% |
| Gross operating margin | 9900 | €37,322 | €43,429 | +€6,107 | +16.4% |
| Operating profit (loss) | 9901 | €31,857 | €33,708 | +€1,851 | +5.8% |
| Financial income | 75/76B | €3 | €54 | +€51 | +1,704% |
| Recurring financial income | 75 | €3 | €54 | +€51 | +1,704% |
| Financial charges | 65/66B | €643 | €600 | -€43 | -6.7% |
| Recurring financial charges | 65 | €643 | €600 | -€43 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €31,217 | €33,163 | +€1,945 | +6.2% |
| Income taxes | 67/77 | €6,700 | €7,875 | +€1,175 | +17.5% |
| Profit (loss) for the period | 9904 | €24,517 | €25,288 | +€771 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,517 | €25,288 | +€771 | +3.1% |
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 24 October 2026 via checked.be.