PLAISANCE DIFFUSION: what changed
Two fiscal 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.
PLAISANCE DIFFUSION
Largest movements
- Current investments +€34,180
up €34,180 (+461.0%), from €7,415 to €41,595
- Receivables after one year -€34,000
no longer reported in 2025 (was €34,000)
- Receivables within one year +€33,546
up €33,546 (+83.0%), from €40,413 to €73,959
of which Trade receivables: +€32,618
- Cash -€23,136
down €23,136 (-24.0%), from €96,291 to €73,155
mainly Current investments (-€34,180) and Receivables within one year (-€33,546)
- Tangible fixed assets +€18,038
up €18,038 (+206.9%), from €8,718 to €26,756
of which Furniture and vehicles: +€18,869
- Trade debts +€21,514
up €21,514 (+46.3%), from €46,504 to €68,018
- Advances received -€10,000
no longer reported in 2025 (was €10,000)
- Debts after one year +€8,974
new in 2025: €8,974
- Profit (loss) carried forward +€8,936
up €8,936 (+3.5%), from €255,007 to €263,943
- Other debts +€4,765
up €4,765 (+52.3%), from €9,110 to €13,875
- Gross operating margin +€23,105
up €23,105 (+331.3%), from €6,973 to €30,078
- Depreciation -€6,253
down €6,253 (-51.8%), from €12,075 to €5,822
- Taxes +€2,397
up €2,397 (+56.9%), from €4,209 to €6,606
- Write-downs +€1,520
up €1,520, from -€697 to €823
- Other operating charges +€892
up €892 (+25.1%), from €3,550 to €4,442
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.
Cash bridge derived
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 | €350,816 | €394,127 | +€43,311 | +12.3% |
| Fixed assets | 21/28 | €11,711 | €29,635 | +€17,924 | +153.1% |
| Tangible fixed assets | 22/27 | €8,718 | €26,756 | +€18,038 | +206.9% |
| Plant, machinery and equipment | 23 | €5,959 | €5,128 | -€831 | -13.9% |
| Furniture and vehicles | 24 | €2,759 | €21,628 | +€18,869 | +683.9% |
| Financial fixed assets | 28 | €2,993 | €2,879 | -€114 | -3.8% |
| Current assets | 29/58 | €339,105 | €364,492 | +€25,387 | +7.5% |
| Amounts receivable after more than one year | 29 | €34,000 | - | -€34,000 | |
| Other amounts receivable | 291 | €34,000 | - | -€34,000 | |
| Stocks and contracts in progress | 3 | €160,090 | €172,976 | +€12,886 | +8.0% |
| Stocks | 30/36 | €160,090 | €172,976 | +€12,886 | +8.0% |
| Amounts receivable within one year | 40/41 | €40,413 | €73,959 | +€33,546 | +83.0% |
| Trade receivables | 40 | €34,506 | €67,124 | +€32,618 | +94.5% |
| Other amounts receivable | 41 | €5,907 | €6,835 | +€928 | +15.7% |
| Current investments | 50/53 | €7,415 | €41,595 | +€34,180 | +461.0% |
| Cash at bank and in hand | 54/58 | €96,291 | €73,155 | -€23,136 | -24.0% |
| Deferred charges and accrued income | 490/1 | €896 | €2,807 | +€1,911 | +213.3% |
| Total equity and liabilities | 10/49 | €350,816 | €394,127 | +€43,311 | +12.3% |
| Equity | 10/15 | €275,458 | €284,394 | +€8,936 | +3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 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% |
| Profit (loss) carried forward | 14 | €255,007 | €263,943 | +€8,936 | +3.5% |
| Amounts payable | 17/49 | €75,358 | €109,733 | +€34,375 | +45.6% |
| Amounts payable after more than one year | 17 | - | €8,974 | +€8,974 | |
| Financial debts | 170/4 | - | €8,974 | +€8,974 | |
| Amounts payable within one year | 42/48 | €75,358 | €98,059 | +€22,701 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €1,545 | €3,653 | +€2,108 | +136.4% |
| Trade debts | 44 | €46,504 | €68,018 | +€21,514 | +46.3% |
| Suppliers | 440/4 | €46,504 | €68,018 | +€21,514 | +46.3% |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €8,199 | €12,513 | +€4,314 | +52.6% |
| Taxes | 450/3 | €8,199 | €12,513 | +€4,314 | +52.6% |
| Other amounts payable | 47/48 | €9,110 | €13,875 | +€4,765 | +52.3% |
| Accrued charges and deferred income | 492/3 | - | €2,700 | +€2,700 | |
| Non-recurring operating income | 76A | - | €24,811 | +€24,811 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,075 | €5,822 | -€6,253 | -51.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€697 | €823 | +€1,520 | |
| Other operating charges | 640/8 | €3,550 | €4,442 | +€892 | +25.1% |
| Non-recurring operating charges | 66A | - | €638 | +€638 | |
| Gross operating margin | 9900 | €6,973 | €30,078 | +€23,105 | +331.3% |
| Operating profit (loss) | 9901 | -€7,955 | €18,353 | +€26,308 | |
| Financial income | 75/76B | €90 | €154 | +€64 | +71.1% |
| Recurring financial income | 75 | €90 | €154 | +€64 | +71.1% |
| Financial charges | 65/66B | €2,304 | €2,965 | +€661 | +28.7% |
| Recurring financial charges | 65 | €2,304 | €2,965 | +€661 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,169 | €15,542 | +€25,711 | |
| Income taxes | 67/77 | €4,209 | €6,606 | +€2,397 | +56.9% |
| Profit (loss) for the period | 9904 | -€14,378 | €8,936 | +€23,314 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,378 | €8,936 | +€23,314 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.