PLANT-SUPPORT: 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.
PLANT-SUPPORT
Largest movements
- Receivables within one year -€12,822
down €12,822 (-86.2%), from €14,875 to €2,053
of which Trade receivables: -€12,408
- Cash +€2,303
up €2,303 (+17.8%), from €12,907 to €15,209
mainly Receivables within one year (+€12,822) and Depreciation (+€1,496)
- Tangible fixed assets -€1,187
down €1,187 (-62.8%), from €1,892 to €705
of which Plant, machinery and equipment: -€1,041
- Stocks and contracts -€675
down €675 (-12.7%), from €5,320 to €4,645
- Current portion of long-term debt -€4,737
down €4,737 (-91.6%), from €5,174 to €437
- Profit (loss) carried forward -€4,460
down €4,460 (-21.7%), from -€20,567 to -€25,027
- Tax, wage and social debts -€2,453
down €2,453 (-99.2%), from €2,473 to €20
- Trade debts -€983
down €983 (-98.3%), from €1,001 to €17
- Debts after one year -€437
no longer reported in 2025 (was €437)
- Gross operating margin -€17,429
down €17,429, from €14,450 to -€2,980
- Write-downs -€1,429
no longer reported in 2025 (was €1,429)
- Depreciation -€1,048
down €1,048 (-41.2%), from €2,543 to €1,496
- Financial income +€799
up €799 (+467%), from €171 to €970
- Financial charges -€354
down €354 (-51.7%), from €685 to €331
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 | €36,090 | €23,143 | -€12,947 | -35.9% |
| Fixed assets | 21/28 | €2,318 | €823 | -€1,496 | -64.5% |
| Intangible fixed assets | 21 | €426 | €118 | -€308 | -72.4% |
| Tangible fixed assets | 22/27 | €1,892 | €705 | -€1,187 | -62.8% |
| Plant, machinery and equipment | 23 | €1,746 | €705 | -€1,041 | -59.6% |
| Furniture and vehicles | 24 | €146 | - | -€146 | |
| Current assets | 29/58 | €33,772 | €22,320 | -€11,452 | -33.9% |
| Stocks and contracts in progress | 3 | €5,320 | €4,645 | -€675 | -12.7% |
| Stocks | 30/36 | €5,320 | €4,645 | -€675 | -12.7% |
| Amounts receivable within one year | 40/41 | €14,875 | €2,053 | -€12,822 | -86.2% |
| Trade receivables | 40 | €12,872 | €464 | -€12,408 | -96.4% |
| Other amounts receivable | 41 | €2,003 | €1,589 | -€414 | -20.7% |
| Cash at bank and in hand | 54/58 | €12,907 | €15,209 | +€2,303 | +17.8% |
| Deferred charges and accrued income | 490/1 | €670 | €413 | -€257 | -38.4% |
| Total equity and liabilities | 10/49 | €36,090 | €23,143 | -€12,947 | -35.9% |
| Equity | 10/15 | -€1,967 | -€6,427 | -€4,460 | -227% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,567 | -€25,027 | -€4,460 | -21.7% |
| Amounts payable | 17/49 | €38,057 | €29,569 | -€8,488 | -22.3% |
| Amounts payable after more than one year | 17 | €437 | - | -€437 | |
| Financial debts | 170/4 | €437 | - | -€437 | |
| Amounts payable within one year | 42/48 | €37,620 | €29,569 | -€8,051 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €5,174 | €437 | -€4,737 | -91.6% |
| Trade debts | 44 | €1,001 | €17 | -€983 | -98.3% |
| Suppliers | 440/4 | €1,001 | €17 | -€983 | -98.3% |
| Taxes, remuneration and social security | 45 | €2,473 | €20 | -€2,453 | -99.2% |
| Taxes | 450/3 | €2,473 | €20 | -€2,453 | -99.2% |
| Other amounts payable | 47/48 | €28,973 | €29,096 | +€123 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,543 | €1,496 | -€1,048 | -41.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,429 | - | -€1,429 | |
| Other operating charges | 640/8 | €600 | €624 | +€24 | +4.1% |
| Gross operating margin | 9900 | €14,450 | -€2,980 | -€17,429 | |
| Operating profit (loss) | 9901 | €9,878 | -€5,099 | -€14,977 | |
| Financial income | 75/76B | €171 | €970 | +€799 | +467% |
| Recurring financial income | 75 | €171 | €970 | +€799 | +467% |
| Financial charges | 65/66B | €685 | €331 | -€354 | -51.7% |
| Recurring financial charges | 65 | €685 | €331 | -€354 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €9,364 | -€4,460 | -€13,824 | |
| Profit (loss) for the period | 9904 | €9,364 | -€4,460 | -€13,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,364 | -€4,460 | -€13,824 |
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 13 October 2026 via checked.be.