PLAFONNA 5: 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.
PLAFONNA 5
Largest movements
- Cash -€44,893
down €44,893 (-31.0%), from €144,918 to €100,024
mainly Net result for the year (-€38,329) and Investment in fixed assets (net) (-€16,148)
- Receivables within one year -€12,499
down €12,499 (-5.4%), from €231,445 to €218,945
of which Trade receivables: -€15,263
- Tangible fixed assets +€8,790
up €8,790 (+13.6%), from €64,851 to €73,641
of which Land and buildings: +€10,784
- Profit (loss) carried forward -€30,971
down €30,971 (-35.7%), from €86,744 to €55,773
- Trade debts -€7,642
down €7,642 (-41.9%), from €18,217 to €10,576
of which Bills of exchange payable: -€4,500
- Reserves -€7,358
down €7,358 (-2.5%), from €294,816 to €287,458
of which Tax-exempt reserves: -€7,358
- Gross operating margin -€21,674
down €21,674, from €5,888 to -€15,786
- Staff costs +€10,551
up €10,551 (+334%), from €3,161 to €13,712
- Turnover +€7,908
up €7,908 (+13.3%), from €59,256 to €67,164
- Depreciation +€3,578
up €3,578 (+94.7%), from €3,780 to €7,358
- Taxes -€3,302
no longer reported in 2025 (was €3,302)
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 | €441,260 | €392,657 | -€48,603 | -11.0% |
| Fixed assets | 21/28 | €64,898 | €73,688 | +€8,790 | +13.5% |
| Tangible fixed assets | 22/27 | €64,851 | €73,641 | +€8,790 | +13.6% |
| Land and buildings | 22 | €40,568 | €51,353 | +€10,784 | +26.6% |
| Plant, machinery and equipment | 23 | €17,852 | €17,159 | -€693 | -3.9% |
| Furniture and vehicles | 24 | €6,430 | €5,129 | -€1,301 | -20.2% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €376,362 | €318,969 | -€57,393 | -15.2% |
| Amounts receivable within one year | 40/41 | €231,445 | €218,945 | -€12,499 | -5.4% |
| Trade receivables | 40 | €227,766 | €212,503 | -€15,263 | -6.7% |
| Other amounts receivable | 41 | €3,679 | €6,443 | +€2,764 | +75.1% |
| Cash at bank and in hand | 54/58 | €144,918 | €100,024 | -€44,893 | -31.0% |
| Total equity and liabilities | 10/49 | €441,260 | €392,657 | -€48,603 | -11.0% |
| Equity | 10/15 | €387,716 | €349,386 | -€38,329 | -9.9% |
| Contributions | 10/11 | €6,155 | €6,155 | = | 0.0% |
| Reserves | 13 | €294,816 | €287,458 | -€7,358 | -2.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €268,178 | €260,820 | -€7,358 | -2.7% |
| Distributable reserves | 133 | €24,779 | €24,779 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,744 | €55,773 | -€30,971 | -35.7% |
| Amounts payable | 17/49 | €53,544 | €43,271 | -€10,273 | -19.2% |
| Amounts payable within one year | 42/48 | €53,544 | €43,271 | -€10,273 | -19.2% |
| Trade debts | 44 | €18,217 | €10,576 | -€7,642 | -41.9% |
| Suppliers | 440/4 | €13,717 | €10,576 | -€3,142 | -22.9% |
| Bills of exchange payable | 441 | €4,500 | - | -€4,500 | |
| Taxes, remuneration and social security | 45 | €33,704 | €30,569 | -€3,135 | -9.3% |
| Taxes | 450/3 | €10,148 | €6,846 | -€3,302 | -32.5% |
| Remuneration and social security | 454/9 | €23,556 | €23,723 | +€167 | +0.7% |
| Other amounts payable | 47/48 | €1,623 | €2,126 | +€503 | +31.0% |
| Turnover | 70 | €59,256 | €67,164 | +€7,908 | +13.3% |
| Non-recurring operating income | 76A | €3 | - | -€3 | |
| Goods, raw materials, services and sundry goods | 60/61 | €93,692 | €94,068 | +€376 | +0.4% |
| Remuneration, social security and pensions | 62 | €3,161 | €13,712 | +€10,551 | +334% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,780 | €7,358 | +€3,578 | +94.7% |
| Other operating charges | 640/8 | €3,405 | €1,806 | -€1,599 | -47.0% |
| Gross operating margin | 9900 | €5,888 | -€15,786 | -€21,674 | |
| Operating profit (loss) | 9901 | -€4,457 | -€38,662 | -€34,205 | -767% |
| Financial income | 75/76B | €0 | €568 | +€568 | +436,885% |
| Recurring financial income | 75 | €0 | €568 | +€568 | +436,885% |
| Financial charges | 65/66B | €238 | €235 | -€3 | -1.3% |
| Recurring financial charges | 65 | €238 | €235 | -€3 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,695 | -€38,329 | -€33,634 | -716% |
| Income taxes | 67/77 | €3,302 | - | -€3,302 | |
| Profit (loss) for the period | 9904 | -€7,997 | -€38,329 | -€30,332 | -379% |
| Transfer from tax-exempt reserves | 789 | €3,777 | €7,358 | +€3,581 | +94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,220 | -€30,971 | -€26,751 | -634% |
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 26 October 2026 via checked.be.