PLANT & CO: what changed
What changed
PLANT & CO
NACE 47.770, Retail sale of watches and jewellery
filed annual accounts (NBB)
Net result for the year
€42,372
2023 · -€46,290+€88,662
Equity
-€9,285
2023 · -€51,656+€42,372
Cash
€123
2023 · €1,809-€1,686
Balance sheet total
€358
2023 · €520,171-€519,813
Largest movements
Assets
- Stocks and contracts -€480,610
down €480,610 (-100%), from €480,610 to €0
- Tangible fixed assets -€33,905
down €33,905 (-99.8%), from €33,982 to €77
of which Furniture and vehicles: -€33,603
Equity and liabilities
- Debts after one year -€343,033
down €343,033 (-100%), from €343,033 to €0
- Other debts -€212,130
down €212,130 (-97.8%), from €216,921 to €4,790
- Profit (loss) carried forward +€42,372
up €42,372 (+60.0%), from -€70,632 to -€28,260
- Current portion of long-term debt -€7,278
down €7,278 (-100%), from €7,278 to €0
Income statement
- Gross operating margin +€76,956
up €76,956, from -€13,880 to €63,077
- Staff costs -€5,342
down €5,342 (-100%), from €5,342 to €0
- Depreciation -€3,541
down €3,541 (-92.1%), from €3,843 to €302
- Write-downs -€1,880
down €1,880 (-65.1%), from €2,890 to €1,010
- Other operating charges +€765
up €765 (+26.2%), from €2,916 to €3,681
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€46,290
Gross operating margin
+€76,956
Staff costs
+€5,342
Depreciation
+€3,541
Write-downs
+€1,880
Other operating charges
-€765
Other operating items
+€1,196
Financial income
-€49
Financial charges
+€559
Result 2024
€42,372
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€315,022
Investment
+€33,603
Financing
-€350,310
Cash 2023
€1,809
From operations (derived)
+€315,022
Net result for the year
+€42,372
Depreciation
+€302
Stocks and contracts
+€480,610
Receivables within one year
+€3,613
Trade debts
+€3,209
Tax, wage and social debts
-€2,954
Other debts
-€212,130
Investment (derived)
+€33,603
Investment in fixed assets (net)
+€33,603
Financing
-€350,310
Debts after one year
-€343,033
Current portion of long-term debt
-€7,278
Cash 2024
€123
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €520,171 | €358 | -€519,813 | -99.9% |
| Fixed assets | 21/28 | €33,982 | €77 | -€33,905 | -99.8% |
| Tangible fixed assets | 22/27 | €33,982 | €77 | -€33,905 | -99.8% |
| Plant, machinery and equipment | 23 | €379 | €77 | -€302 | -79.7% |
| Furniture and vehicles | 24 | €33,603 | €0 | -€33,603 | -100% |
| Current assets | 29/58 | €486,189 | €281 | -€485,908 | -99.9% |
| Stocks and contracts in progress | 3 | €480,610 | €0 | -€480,610 | -100% |
| Stocks | 30/36 | €480,610 | €0 | -€480,610 | -100% |
| Amounts receivable within one year | 40/41 | €3,770 | €158 | -€3,613 | -95.8% |
| Trade receivables | 40 | €3,601 | €0 | -€3,601 | -100% |
| Other amounts receivable | 41 | €169 | €158 | -€11 | -6.7% |
| Cash at bank and in hand | 54/58 | €1,809 | €123 | -€1,686 | -93.2% |
| Total equity and liabilities | 10/49 | €520,171 | €358 | -€519,813 | -99.9% |
| Equity | 10/15 | -€51,656 | -€9,285 | +€42,372 | +82.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €375 | €375 | = | 0.0% |
| Non-distributable reserves | 130/1 | €375 | €375 | = | 0.0% |
| Reserves not available under the articles | 1311 | €375 | €375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,632 | -€28,260 | +€42,372 | +60.0% |
| Amounts payable | 17/49 | €571,827 | €9,643 | -€562,185 | -98.3% |
| Amounts payable after more than one year | 17 | €343,033 | €0 | -€343,033 | -100% |
| Financial debts | 170/4 | €343,033 | €0 | -€343,033 | -100% |
| Amounts payable within one year | 42/48 | €228,795 | €9,643 | -€219,152 | -95.8% |
| Current portion of amounts payable after more than one year | 42 | €7,278 | €0 | -€7,278 | -100% |
| Trade debts | 44 | €1,643 | €4,852 | +€3,209 | +195% |
| Suppliers | 440/4 | €1,643 | €4,852 | +€3,209 | +195% |
| Taxes, remuneration and social security | 45 | €2,954 | €0 | -€2,954 | -100% |
| Taxes | 450/3 | €2,954 | €0 | -€2,954 | -100% |
| Other amounts payable | 47/48 | €216,921 | €4,790 | -€212,130 | -97.8% |
| Non-recurring operating income | 76A | €114 | €0 | -€114 | -100% |
| Remuneration, social security and pensions | 62 | €5,342 | €0 | -€5,342 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,843 | €302 | -€3,541 | -92.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,890 | €1,010 | -€1,880 | -65.1% |
| Other operating charges | 640/8 | €2,916 | €3,681 | +€765 | +26.2% |
| Non-recurring operating charges | 66A | €4,799 | €3,603 | -€1,196 | -24.9% |
| Gross operating margin | 9900 | -€13,880 | €63,077 | +€76,956 | |
| Operating profit (loss) | 9901 | -€33,670 | €54,482 | +€88,151 | |
| Financial income | 75/76B | €52 | €3 | -€49 | -94.3% |
| Recurring financial income | 75 | €52 | €3 | -€49 | -94.3% |
| Financial charges | 65/66B | €12,672 | €12,113 | -€559 | -4.4% |
| Recurring financial charges | 65 | €12,672 | €12,113 | -€559 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€46,290 | €42,372 | +€88,662 | |
| Profit (loss) for the period | 9904 | -€46,290 | €42,372 | +€88,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,290 | €42,372 | +€88,662 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.