PLAFOMEN: 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.
PLAFOMEN
Largest movements
- Receivables within one year -€24,825
down €24,825 (-82.8%), from €29,984 to €5,159
of which Trade receivables: -€25,000
- Tangible fixed assets +€22,656
up €22,656 (+234%), from €9,683 to €32,339
of which Furniture and vehicles: +€22,978
- Cash -€1,822
down €1,822 (-21.6%), from €8,424 to €6,602
mainly Investment in fixed assets (net) (-€29,000) and Net result for the year (-€3,984)
- Deferred charges and accrued income +€609
up €609 (+72.9%), from €835 to €1,444
- Profit (loss) carried forward -€3,984
down €3,984 (-74.9%), from €5,317 to €1,333
- Other debts +€840
new in 2024: €840
- Gross operating margin -€27,461
down €27,461 (-85.1%), from €32,263 to €4,802
- Taxes -€6,941
down €6,941 (-100%), from €6,941 to €0
- Depreciation +€2,842
up €2,842 (+81.1%), from €3,502 to €6,344
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,926 | €45,544 | -€3,382 | -6.9% |
| Fixed assets | 21/28 | €9,683 | €32,339 | +€22,656 | +234% |
| Tangible fixed assets | 22/27 | €9,683 | €32,339 | +€22,656 | +234% |
| Plant, machinery and equipment | 23 | €1,228 | €906 | -€322 | -26.2% |
| Furniture and vehicles | 24 | €8,454 | €31,433 | +€22,978 | +272% |
| Current assets | 29/58 | €39,243 | €13,205 | -€26,038 | -66.4% |
| Amounts receivable within one year | 40/41 | €29,984 | €5,159 | -€24,825 | -82.8% |
| Trade receivables | 40 | €29,000 | €4,000 | -€25,000 | -86.2% |
| Other amounts receivable | 41 | €984 | €1,159 | +€175 | +17.8% |
| Cash at bank and in hand | 54/58 | €8,424 | €6,602 | -€1,822 | -21.6% |
| Deferred charges and accrued income | 490/1 | €835 | €1,444 | +€609 | +72.9% |
| Total equity and liabilities | 10/49 | €48,926 | €45,544 | -€3,382 | -6.9% |
| Equity | 10/15 | €40,768 | €36,784 | -€3,984 | -9.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,859 | €16,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,317 | €1,333 | -€3,984 | -74.9% |
| Amounts payable | 17/49 | €8,157 | €8,760 | +€603 | +7.4% |
| Amounts payable within one year | 42/48 | €8,030 | €8,760 | +€730 | +9.1% |
| Trade debts | 44 | €1,089 | €979 | -€109 | -10.1% |
| Suppliers | 440/4 | €1,089 | €979 | -€109 | -10.1% |
| Taxes, remuneration and social security | 45 | €6,941 | €6,941 | = | 0.0% |
| Taxes | 450/3 | €6,941 | €6,941 | = | 0.0% |
| Other amounts payable | 47/48 | - | €840 | +€840 | |
| Accrued charges and deferred income | 492/3 | €128 | €0 | -€128 | -100% |
| Non-recurring operating income | 76A | €28,000 | €35,600 | +€7,600 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,502 | €6,344 | +€2,842 | +81.1% |
| Other operating charges | 640/8 | €1,456 | €1,675 | +€218 | +15.0% |
| Gross operating margin | 9900 | €32,263 | €4,802 | -€27,461 | -85.1% |
| Operating profit (loss) | 9901 | €27,305 | -€3,216 | -€30,521 | |
| Financial income | 75/76B | €50 | €0 | -€50 | -100% |
| Recurring financial income | 75 | €50 | €0 | -€50 | -100% |
| Financial charges | 65/66B | €845 | €768 | -€77 | -9.1% |
| Recurring financial charges | 65 | €845 | €768 | -€77 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €26,509 | -€3,984 | -€30,494 | |
| Income taxes | 67/77 | €6,941 | €0 | -€6,941 | -100% |
| Profit (loss) for the period | 9904 | €19,568 | -€3,984 | -€23,552 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,568 | -€3,984 | -€23,552 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.