Plant Trading: 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.
Plant Trading
Largest movements
- Cash -€32,013
down €32,013 (-45.2%), from €70,837 to €38,825
mainly Trade debts (-€29,163) and Other debts (-€20,367)
- Tangible fixed assets -€17,489
down €17,489 (-4.8%), from €360,735 to €343,246
of which Land and buildings: -€9,907
- Receivables within one year -€12,219
down €12,219 (-23.5%), from €52,072 to €39,854
of which Trade receivables: -€11,346
- Trade debts -€29,163
down €29,163 (-60.9%), from €47,904 to €18,742
- Other debts -€20,367
down €20,367 (-17.2%), from €118,338 to €97,971
- Debts after one year -€13,479
down €13,479 (-6.0%), from €224,438 to €210,958
- Reserves +€10,750
up €10,750 (+25.3%), from €42,551 to €53,301
- Accrued charges and deferred income -€8,606
down €8,606 (-92.0%), from €9,360 to €753
- Gross operating margin +€61,387
up €61,387, from -€23,239 to €38,148
- Depreciation +€11,159
up €11,159 (+145.4%), from €7,673 to €18,832
- Financial charges +€5,815
up €5,815 (+225.8%), from €2,576 to €8,391
- Taxes +€1,241
new in 2025: €1,241
- Financial income +€1,205
up €1,205 (+129.0%), from €934 to €2,139
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 | €511,035 | €450,205 | -€60,830 | -11.9% |
| Fixed assets | 21/28 | €360,735 | €343,246 | -€17,489 | -4.8% |
| Tangible fixed assets | 22/27 | €360,735 | €343,246 | -€17,489 | -4.8% |
| Land and buildings | 22 | €319,821 | €309,914 | -€9,907 | -3.1% |
| Furniture and vehicles | 24 | €40,915 | €33,332 | -€7,582 | -18.5% |
| Current assets | 29/58 | €150,300 | €106,959 | -€43,341 | -28.8% |
| Amounts receivable within one year | 40/41 | €52,072 | €39,854 | -€12,219 | -23.5% |
| Trade receivables | 40 | €41,615 | €30,269 | -€11,346 | -27.3% |
| Other amounts receivable | 41 | €10,458 | €9,585 | -€873 | -8.3% |
| Current investments | 50/53 | €26,658 | €26,658 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,837 | €38,825 | -€32,013 | -45.2% |
| Deferred charges and accrued income | 490/1 | €732 | €1,622 | +€891 | +121.7% |
| Total equity and liabilities | 10/49 | €511,035 | €450,205 | -€60,830 | -11.9% |
| Equity | 10/15 | €97,551 | €108,301 | +€10,750 | +11.0% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €42,551 | €53,301 | +€10,750 | +25.3% |
| Distributable reserves | 133 | €42,551 | €53,301 | +€10,750 | +25.3% |
| Amounts payable | 17/49 | €413,484 | €341,904 | -€71,580 | -17.3% |
| Amounts payable after more than one year | 17 | €224,438 | €210,958 | -€13,479 | -6.0% |
| Financial debts | 170/4 | €224,438 | €210,958 | -€13,479 | -6.0% |
| Amounts payable within one year | 42/48 | €179,687 | €130,192 | -€49,494 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €13,444 | €13,479 | +€35 | +0.3% |
| Trade debts | 44 | €47,904 | €18,742 | -€29,163 | -60.9% |
| Suppliers | 440/4 | €47,904 | €18,742 | -€29,163 | -60.9% |
| Other amounts payable | 47/48 | €118,338 | €97,971 | -€20,367 | -17.2% |
| Accrued charges and deferred income | 492/3 | €9,360 | €753 | -€8,606 | -92.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,673 | €18,832 | +€11,159 | +145.4% |
| Other operating charges | 640/8 | €1,386 | €1,073 | -€314 | -22.6% |
| Gross operating margin | 9900 | -€23,239 | €38,148 | +€61,387 | |
| Operating profit (loss) | 9901 | -€32,299 | €18,243 | +€50,542 | |
| Financial income | 75/76B | €934 | €2,139 | +€1,205 | +129.0% |
| Recurring financial income | 75 | €934 | €2,139 | +€1,205 | +129.0% |
| Financial charges | 65/66B | €2,576 | €8,391 | +€5,815 | +225.8% |
| Recurring financial charges | 65 | €2,576 | €8,391 | +€5,815 | +225.8% |
| Profit (loss) for the period before taxes | 9903 | -€33,940 | €11,991 | +€45,931 | |
| Income taxes | 67/77 | - | €1,241 | +€1,241 | |
| Profit (loss) for the period | 9904 | -€33,940 | €10,750 | +€44,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,940 | €10,750 | +€44,690 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.