PLEIN CENTRE: 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 CENTRE
Largest movements
- Receivables within one year -€53,876
down €53,876 (-40.5%), from €132,926 to €79,050
of which Trade receivables: -€50,867
- Stocks and contracts +€32,575
up €32,575 (+109.0%), from €29,875 to €62,450
- Tangible fixed assets -€13,779
down €13,779 (-21.1%), from €65,359 to €51,580
of which Furniture and vehicles: -€9,047
- Cash +€2,901
up €2,901 (+80.1%), from €3,622 to €6,522
mainly Receivables within one year (+€53,876) and Depreciation (+€17,768)
- Current portion of long-term debt -€52,958
down €52,958 (-80.2%), from €66,006 to €13,049
- Debts after one year -€13,049
down €13,049 (-42.6%), from €30,630 to €17,581
- Tax, wage and social debts +€11,948
up €11,948 (+134.8%), from €8,864 to €20,812
of which Remuneration and social security: +€6,508
- Profit (loss) carried forward +€11,042
up €11,042 (+15.7%), from €70,181 to €81,223
- Trade debts +€8,734
up €8,734 (+78.4%), from €11,139 to €19,872
- Taxes -€5,169
down €5,169 (-54.5%), from €9,492 to €4,324
- Depreciation +€4,563
up €4,563 (+34.6%), from €13,205 to €17,768
- Gross operating margin -€3,376
down €3,376 (-7.2%), from €46,899 to €43,522
- Staff costs +€721
up €721 (+81.8%), from €881 to €1,602
- Financial charges -€534
down €534 (-6.3%), from €8,496 to €7,962
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 | €231,782 | €199,602 | -€32,180 | -13.9% |
| Fixed assets | 21/28 | €65,359 | €51,580 | -€13,779 | -21.1% |
| Tangible fixed assets | 22/27 | €65,359 | €51,580 | -€13,779 | -21.1% |
| Land and buildings | 22 | €5,507 | €4,736 | -€770 | -14.0% |
| Plant, machinery and equipment | 23 | €9,063 | €9,022 | -€41 | -0.4% |
| Furniture and vehicles | 24 | €40,713 | €31,666 | -€9,047 | -22.2% |
| Leasing and similar rights | 25 | €10,076 | €6,155 | -€3,921 | -38.9% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €166,423 | €148,022 | -€18,401 | -11.1% |
| Stocks and contracts in progress | 3 | €29,875 | €62,450 | +€32,575 | +109.0% |
| Stocks | 30/36 | €29,875 | €62,450 | +€32,575 | +109.0% |
| Amounts receivable within one year | 40/41 | €132,926 | €79,050 | -€53,876 | -40.5% |
| Trade receivables | 40 | €129,917 | €79,050 | -€50,867 | -39.2% |
| Other amounts receivable | 41 | €3,009 | - | -€3,009 | |
| Cash at bank and in hand | 54/58 | €3,622 | €6,522 | +€2,901 | +80.1% |
| Total equity and liabilities | 10/49 | €231,782 | €199,602 | -€32,180 | -13.9% |
| Equity | 10/15 | €112,002 | €123,044 | +€11,042 | +9.9% |
| Contributions | 10/11 | €41,821 | €41,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,181 | €81,223 | +€11,042 | +15.7% |
| Amounts payable | 17/49 | €119,780 | €76,558 | -€43,222 | -36.1% |
| Amounts payable after more than one year | 17 | €30,630 | €17,581 | -€13,049 | -42.6% |
| Financial debts | 170/4 | €30,630 | €17,581 | -€13,049 | -42.6% |
| Amounts payable within one year | 42/48 | €89,150 | €58,977 | -€30,173 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €66,006 | €13,049 | -€52,958 | -80.2% |
| Trade debts | 44 | €11,139 | €19,872 | +€8,734 | +78.4% |
| Suppliers | 440/4 | €11,139 | €19,872 | +€8,734 | +78.4% |
| Advances received on contracts in progress | 46 | €3,141 | - | -€3,141 | |
| Taxes, remuneration and social security | 45 | €8,864 | €20,812 | +€11,948 | +134.8% |
| Taxes | 450/3 | €8,864 | €14,304 | +€5,440 | +61.4% |
| Remuneration and social security | 454/9 | - | €6,508 | +€6,508 | |
| Other amounts payable | 47/48 | - | €5,244 | +€5,244 | |
| Remuneration, social security and pensions | 62 | €881 | €1,602 | +€721 | +81.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,205 | €17,768 | +€4,563 | +34.6% |
| Other operating charges | 640/8 | €505 | €872 | +€366 | +72.5% |
| Gross operating margin | 9900 | €46,899 | €43,522 | -€3,376 | -7.2% |
| Operating profit (loss) | 9901 | €32,307 | €23,281 | -€9,026 | -27.9% |
| Financial income | 75/76B | €197 | €46 | -€150 | -76.5% |
| Recurring financial income | 75 | €197 | €46 | -€150 | -76.5% |
| Financial charges | 65/66B | €8,496 | €7,962 | -€534 | -6.3% |
| Recurring financial charges | 65 | €8,496 | €7,962 | -€534 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €24,008 | €15,365 | -€8,643 | -36.0% |
| Income taxes | 67/77 | €9,492 | €4,324 | -€5,169 | -54.5% |
| Profit (loss) for the period | 9904 | €14,516 | €11,042 | -€3,475 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,516 | €11,042 | -€3,475 | -23.9% |
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 9 October 2026 via checked.be.