PLAFOND STYLE: 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.
What changed
PLAFOND STYLE
NACE 43.310, Plastering work
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€33,639
2023 · €26,712+€6,927
Equity
€184,153
2023 · €150,515+€33,639
Cash
-
2023 · €0
Balance sheet total
€280,710
2023 · €253,911+€26,798
Largest movements
Assets
- Receivables within one year +€67,540
up €67,540 (+37.8%), from €178,901 to €246,441
of which Trade receivables: +€77,444
- Deferred charges and accrued income -€40,517
down €40,517 (-54.2%), from €74,786 to €34,268
Equity and liabilities
- Profit (loss) carried forward +€33,639
up €33,639 (+30.3%), from €110,931 to €144,570
- Trade debts -€20,515
down €20,515 (-35.0%), from €58,607 to €38,092
- Short-term financial debts +€19,409
up €19,409 (+241%), from €8,060 to €27,469
- Accrued charges and deferred income -€2,972
down €2,972 (-86.5%), from €3,435 to €463
Income statement
- Turnover -€801,758
no longer reported in 2024 (was €801,758)
- Purchases and services -€777,364
no longer reported in 2024 (was €777,364)
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.
Result 2023
€26,712
Gross operating margin
+€4,274
Depreciation
+€249
Write-downs
+€5,110
Other operating charges
+€1,304
Financial income
-€1,257
Financial charges
+€1,246
Taxes
-€4,000
Result 2024
€33,639
raises the resultlowers the result
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.
From operations
-€19,409
Investment
€0
Financing
+€19,409
Cash 2023
€0
From operations (derived)
-€19,409
Net result for the year
+€33,639
Depreciation
+€225
Receivables within one year
-€67,540
Deferred charges and accrued income
+€40,517
Trade debts
-€20,515
Other debts
-€2,762
Accrued charges and deferred income
-€2,972
Financing
+€19,409
Short-term financial debts
+€19,409
Cash 2024
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,911 | €280,710 | +€26,798 | +10.6% |
| Fixed assets | 21/28 | €225 | €0 | -€225 | -100% |
| Tangible fixed assets | 22/27 | €225 | €0 | -€225 | -100% |
| Plant, machinery and equipment | 23 | €225 | €0 | -€225 | -100% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €253,687 | €280,710 | +€27,023 | +10.7% |
| Amounts receivable within one year | 40/41 | €178,901 | €246,441 | +€67,540 | +37.8% |
| Trade receivables | 40 | €161,358 | €238,803 | +€77,444 | +48.0% |
| Other amounts receivable | 41 | €17,543 | €7,639 | -€9,904 | -56.5% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €74,786 | €34,268 | -€40,517 | -54.2% |
| Total equity and liabilities | 10/49 | €253,911 | €280,710 | +€26,798 | +10.6% |
| Equity | 10/15 | €150,515 | €184,153 | +€33,639 | +22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,984 | €20,984 | = | 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% |
| Distributable reserves | 133 | €19,124 | €19,124 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,931 | €144,570 | +€33,639 | +30.3% |
| Amounts payable | 17/49 | €103,397 | €96,556 | -€6,840 | -6.6% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €99,962 | €96,093 | -€3,868 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €8,060 | €27,469 | +€19,409 | +241% |
| Credit institutions | 430/8 | €8,060 | €27,469 | +€19,409 | +241% |
| Trade debts | 44 | €58,607 | €38,092 | -€20,515 | -35.0% |
| Suppliers | 440/4 | €58,607 | €38,092 | -€20,515 | -35.0% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €33,294 | €30,532 | -€2,762 | -8.3% |
| Accrued charges and deferred income | 492/3 | €3,435 | €463 | -€2,972 | -86.5% |
| Turnover | 70 | €801,758 | - | -€801,758 | |
| Non-recurring operating income | 76A | €18,105 | - | -€18,105 | |
| Goods, raw materials, services and sundry goods | 60/61 | €777,364 | - | -€777,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €474 | €225 | -€249 | -52.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,110 | - | -€5,110 | |
| Other operating charges | 640/8 | €2,886 | €1,582 | -€1,304 | -45.2% |
| Gross operating margin | 9900 | €42,499 | €46,773 | +€4,274 | +10.1% |
| Operating profit (loss) | 9901 | €34,029 | €44,967 | +€10,937 | +32.1% |
| Financial income | 75/76B | €1,287 | €31 | -€1,257 | -97.6% |
| Recurring financial income | 75 | €1,287 | €31 | -€1,257 | -97.6% |
| Financial charges | 65/66B | €3,490 | €2,244 | -€1,246 | -35.7% |
| Recurring financial charges | 65 | €3,490 | €2,244 | -€1,246 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €31,827 | €42,753 | +€10,926 | +34.3% |
| Income taxes | 67/77 | €5,115 | €9,115 | +€4,000 | +78.2% |
| Profit (loss) for the period | 9904 | €26,712 | €33,639 | +€6,927 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,712 | €33,639 | +€6,927 | +25.9% |
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 13 October 2026 via checked.be.