PLAISIR VERT: 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.
PLAISIR VERT
Largest movements
- Receivables within one year +€20,261
up €20,261 (+26.8%), from €75,699 to €95,960
of which Other amounts receivable: +€58,676
- Cash -€9,700
down €9,700 (-79.4%), from €12,213 to €2,512
mainly Receivables within one year (-€20,261) and Tax, wage and social debts (-€13,897)
- Tangible fixed assets -€9,334
down €9,334 (-26.4%), from €35,326 to €25,992
of which Furniture and vehicles: -€8,834
- Trade debts +€28,218
up €28,218 (+210%), from €13,422 to €41,640
- Reserves +€15,000
new in 2025: €15,000
- Tax, wage and social debts -€13,897
down €13,897 (-26.2%), from €53,015 to €39,118
of which Taxes: -€8,925
- Debts after one year -€8,826
down €8,826 (-66.0%), from €13,364 to €4,538
- Short-term financial debts -€8,800
down €8,800 (-38.3%), from €23,000 to €14,200
- Gross operating margin -€55,061
down €55,061 (-31.4%), from €175,101 to €120,040
- Staff costs -€42,148
down €42,148 (-30.7%), from €137,402 to €95,254
- Other operating charges -€15,272
down €15,272 (-94.9%), from €16,088 to €816
- Taxes +€5,385
up €5,385, from -€1,692 to €3,694
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 | €125,435 | €125,713 | +€277 | +0.2% |
| Fixed assets | 21/28 | €35,446 | €26,112 | -€9,334 | -26.3% |
| Tangible fixed assets | 22/27 | €35,326 | €25,992 | -€9,334 | -26.4% |
| Plant, machinery and equipment | 23 | €4,500 | €4,000 | -€500 | -11.1% |
| Furniture and vehicles | 24 | €30,826 | €21,992 | -€8,834 | -28.7% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €89,989 | €99,600 | +€9,611 | +10.7% |
| Amounts receivable within one year | 40/41 | €75,699 | €95,960 | +€20,261 | +26.8% |
| Trade receivables | 40 | €68,824 | €30,409 | -€38,415 | -55.8% |
| Other amounts receivable | 41 | €6,875 | €65,551 | +€58,676 | +853% |
| Cash at bank and in hand | 54/58 | €12,213 | €2,512 | -€9,700 | -79.4% |
| Deferred charges and accrued income | 490/1 | €2,077 | €1,128 | -€949 | -45.7% |
| Total equity and liabilities | 10/49 | €125,435 | €125,713 | +€277 | +0.2% |
| Equity | 10/15 | €9,498 | €17,363 | +€7,865 | +82.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €15,000 | +€15,000 | |
| Distributable reserves | 133 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €7,498 | €363 | -€7,135 | -95.2% |
| Amounts payable | 17/49 | €115,937 | €108,349 | -€7,588 | -6.5% |
| Amounts payable after more than one year | 17 | €13,364 | €4,538 | -€8,826 | -66.0% |
| Financial debts | 170/4 | €13,364 | €4,538 | -€8,826 | -66.0% |
| Amounts payable within one year | 42/48 | €102,573 | €103,784 | +€1,211 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €10,658 | €8,826 | -€1,832 | -17.2% |
| Financial debts | 43 | €23,000 | €14,200 | -€8,800 | -38.3% |
| Credit institutions | 430/8 | €23,000 | €14,200 | -€8,800 | -38.3% |
| Trade debts | 44 | €13,422 | €41,640 | +€28,218 | +210% |
| Suppliers | 440/4 | €13,422 | €41,640 | +€28,218 | +210% |
| Taxes, remuneration and social security | 45 | €53,015 | €39,118 | -€13,897 | -26.2% |
| Taxes | 450/3 | €24,347 | €15,422 | -€8,925 | -36.7% |
| Remuneration and social security | 454/9 | €28,668 | €23,696 | -€4,972 | -17.3% |
| Other amounts payable | 47/48 | €2,477 | €0 | -€2,477 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €27 | +€27 | |
| Remuneration, social security and pensions | 62 | €137,402 | €95,254 | -€42,148 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,919 | €9,334 | -€586 | -5.9% |
| Other operating charges | 640/8 | €16,088 | €816 | -€15,272 | -94.9% |
| Gross operating margin | 9900 | €175,101 | €120,040 | -€55,061 | -31.4% |
| Operating profit (loss) | 9901 | €11,691 | €14,636 | +€2,945 | +25.2% |
| Financial income | 75/76B | €508 | €83 | -€425 | -83.7% |
| Recurring financial income | 75 | €508 | €83 | -€425 | -83.7% |
| Financial charges | 65/66B | €4,749 | €3,112 | -€1,637 | -34.5% |
| Recurring financial charges | 65 | €4,749 | €3,112 | -€1,637 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €7,450 | €11,607 | +€4,158 | +55.8% |
| Income taxes | 67/77 | -€1,692 | €3,694 | +€5,385 | |
| Profit (loss) for the period | 9904 | €9,141 | €7,914 | -€1,228 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,141 | €7,914 | -€1,228 | -13.4% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.