PLEIN SOLEIL: 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 SOLEIL
Largest movements
- Cash -€13,808
down €13,808 (-41.6%), from €33,217 to €19,409
mainly Net result for the year (-€59,530) and Receivables within one year (-€6)
- Tangible fixed assets -€6,194
down €6,194 (-41.9%), from €14,793 to €8,599
- Stocks and contracts -€2,080
down €2,080 (-28.9%), from €7,188 to €5,108
- Deferred charges and accrued income -€1,526
down €1,526 (-83.9%), from €1,819 to €293
- Profit (loss) carried forward -€59,530
down €59,530 (-29.4%), from -€202,325 to -€261,855
- Trade debts +€18,832
up €18,832 (+309%), from €6,103 to €24,935
- Other debts +€16,011
up €16,011 (+7.2%), from €220,903 to €236,914
- Tax, wage and social debts +€1,085
up €1,085 (+6.3%), from €17,174 to €18,259
of which Remuneration and social security: +€887
- Gross operating margin -€60,548
down €60,548, from €56,855 to -€3,693
- Other operating charges -€719
down €719 (-21.4%), from €3,357 to €2,638
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 | €74,855 | €51,253 | -€23,602 | -31.5% |
| Fixed assets | 21/28 | €20,543 | €14,349 | -€6,194 | -30.2% |
| Tangible fixed assets | 22/27 | €14,793 | €8,599 | -€6,194 | -41.9% |
| Other tangible fixed assets | 26 | €14,793 | €8,599 | -€6,194 | -41.9% |
| Financial fixed assets | 28 | €5,750 | €5,750 | = | 0.0% |
| Current assets | 29/58 | €54,312 | €36,904 | -€17,408 | -32.1% |
| Stocks and contracts in progress | 3 | €7,188 | €5,108 | -€2,080 | -28.9% |
| Stocks | 30/36 | €7,188 | €5,108 | -€2,080 | -28.9% |
| Amounts receivable within one year | 40/41 | €12,088 | €12,094 | +€6 | 0.0% |
| Trade receivables | 40 | €11,401 | €10,971 | -€430 | -3.8% |
| Other amounts receivable | 41 | €687 | €1,123 | +€436 | +63.5% |
| Cash at bank and in hand | 54/58 | €33,217 | €19,409 | -€13,808 | -41.6% |
| Deferred charges and accrued income | 490/1 | €1,819 | €293 | -€1,526 | -83.9% |
| Total equity and liabilities | 10/49 | €74,855 | €51,253 | -€23,602 | -31.5% |
| Equity | 10/15 | -€169,325 | -€228,855 | -€59,530 | -35.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,325 | -€261,855 | -€59,530 | -29.4% |
| Amounts payable | 17/49 | €244,180 | €280,108 | +€35,928 | +14.7% |
| Amounts payable within one year | 42/48 | €244,180 | €280,108 | +€35,928 | +14.7% |
| Trade debts | 44 | €6,103 | €24,935 | +€18,832 | +309% |
| Suppliers | 440/4 | €6,103 | €24,935 | +€18,832 | +309% |
| Taxes, remuneration and social security | 45 | €17,174 | €18,259 | +€1,085 | +6.3% |
| Taxes | 450/3 | €8,279 | €8,477 | +€198 | +2.4% |
| Remuneration and social security | 454/9 | €8,895 | €9,782 | +€887 | +10.0% |
| Other amounts payable | 47/48 | €220,903 | €236,914 | +€16,011 | +7.2% |
| Remuneration, social security and pensions | 62 | €46,422 | €46,520 | +€98 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,195 | €6,194 | -€1 | 0.0% |
| Other operating charges | 640/8 | €3,357 | €2,638 | -€719 | -21.4% |
| Gross operating margin | 9900 | €56,855 | -€3,693 | -€60,548 | |
| Operating profit (loss) | 9901 | €881 | -€59,045 | -€59,926 | |
| Financial income | 75/76B | €683 | €640 | -€43 | -6.3% |
| Recurring financial income | 75 | €683 | €640 | -€43 | -6.3% |
| Financial charges | 65/66B | €812 | €1,125 | +€313 | +38.5% |
| Recurring financial charges | 65 | €812 | €1,125 | +€313 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €752 | -€59,530 | -€60,282 | |
| Profit (loss) for the period | 9904 | €752 | -€59,530 | -€60,282 | |
| Profit (loss) for the period to be appropriated | 9905 | €752 | -€59,530 | -€60,282 |
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 25 October 2026 via checked.be.