PLEIN AIR: 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.
PLEIN AIR
Largest movements
- Receivables within one year +€16,060
up €16,060 (+76.2%), from €21,068 to €37,129
of which Trade receivables: +€16,700
- Cash +€12,263
up €12,263 (+2,252%), from €544 to €12,808
mainly Other debts (+€18,237) and Net result for the year (+€10,166)
- Tangible fixed assets +€1,800
new in 2025: €1,800
- Other debts +€18,237
up €18,237 (+70.2%), from €25,994 to €44,231
- Profit (loss) carried forward +€10,166
up €10,166 (+34.4%), from -€29,546 to -€19,380
- Trade debts +€1,500
up €1,500 (+31.3%), from €4,798 to €6,298
- Tax, wage and social debts +€728
new in 2025: €728
- Gross operating margin +€22,966
up €22,966, from -€10,203 to €12,763
- Financial charges +€2,438
up €2,438 (+3,757%), from €65 to €2,503
- Other operating charges -€1,350
no longer reported in 2025 (was €1,350)
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 | €21,706 | €52,337 | +€30,631 | +141% |
| Fixed assets | 21/28 | - | €1,800 | +€1,800 | |
| Tangible fixed assets | 22/27 | - | €1,800 | +€1,800 | |
| Furniture and vehicles | 24 | - | €1,800 | +€1,800 | |
| Current assets | 29/58 | €21,706 | €50,536 | +€28,831 | +133% |
| Amounts receivable within one year | 40/41 | €21,068 | €37,129 | +€16,060 | +76.2% |
| Trade receivables | 40 | €20,145 | €36,845 | +€16,700 | +82.9% |
| Other amounts receivable | 41 | €923 | €284 | -€640 | -69.3% |
| Cash at bank and in hand | 54/58 | €544 | €12,808 | +€12,263 | +2,252% |
| Deferred charges and accrued income | 490/1 | €93 | €600 | +€507 | +546% |
| Total equity and liabilities | 10/49 | €21,706 | €52,337 | +€30,631 | +141% |
| Equity | 10/15 | -€9,086 | €1,080 | +€10,166 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,546 | -€19,380 | +€10,166 | +34.4% |
| Amounts payable | 17/49 | €30,791 | €51,256 | +€20,465 | +66.5% |
| Amounts payable within one year | 42/48 | €30,791 | €51,256 | +€20,465 | +66.5% |
| Trade debts | 44 | €4,798 | €6,298 | +€1,500 | +31.3% |
| Suppliers | 440/4 | €4,798 | €6,298 | +€1,500 | +31.3% |
| Taxes, remuneration and social security | 45 | - | €728 | +€728 | |
| Taxes | 450/3 | - | €728 | +€728 | |
| Other amounts payable | 47/48 | €25,994 | €44,231 | +€18,237 | +70.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €94 | +€94 | |
| Other operating charges | 640/8 | €1,350 | - | -€1,350 | |
| Gross operating margin | 9900 | -€10,203 | €12,763 | +€22,966 | |
| Operating profit (loss) | 9901 | -€11,553 | €12,669 | +€24,222 | |
| Financial charges | 65/66B | €65 | €2,503 | +€2,438 | +3,757% |
| Recurring financial charges | 65 | €65 | €2,503 | +€2,438 | +3,757% |
| Profit (loss) for the period before taxes | 9903 | -€11,618 | €10,166 | +€21,784 | |
| Profit (loss) for the period | 9904 | -€11,618 | €10,166 | +€21,784 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,618 | €10,166 | +€21,784 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.