PLEIN SUD: 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 SUD
Largest movements
- Receivables within one year -€52,813
down €52,813 (-15.1%), from €350,580 to €297,767
of which Trade receivables: -€56,933
- Tangible fixed assets -€37,969
down €37,969 (-5.9%), from €648,782 to €610,813
of which Land and buildings: -€36,766
- Cash -€28,137
down €28,137 (-89.5%), from €31,434 to €3,297
mainly Other debts (-€107,980) and Deferred charges and accrued income (-€7,652)
- Other debts -€107,980
down €107,980 (-12.0%), from €897,179 to €789,199
- Gross operating margin -€339,246
down €339,246 (-86.2%), from €393,421 to €54,175
- Staff costs -€33,274
down €33,274, from €31,951 to -€1,323
- Financial charges -€20,800
down €20,800 (-62.7%), from €33,159 to €12,359
- Financial income -€6,068
down €6,068 (-59.4%), from €10,211 to €4,143
- Other operating charges -€5,728
down €5,728 (-42.7%), from €13,418 to €7,689
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 | €1,032,908 | €921,641 | -€111,268 | -10.8% |
| Fixed assets | 21/28 | €648,782 | €610,813 | -€37,969 | -5.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €648,782 | €610,813 | -€37,969 | -5.9% |
| Land and buildings | 22 | €643,314 | €606,547 | -€36,766 | -5.7% |
| Plant, machinery and equipment | 23 | €5,468 | €4,265 | -€1,203 | -22.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €384,127 | €310,828 | -€73,299 | -19.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €350,580 | €297,767 | -€52,813 | -15.1% |
| Trade receivables | 40 | €115,661 | €58,728 | -€56,933 | -49.2% |
| Other amounts receivable | 41 | €234,919 | €239,039 | +€4,120 | +1.8% |
| Cash at bank and in hand | 54/58 | €31,434 | €3,297 | -€28,137 | -89.5% |
| Deferred charges and accrued income | 490/1 | €2,112 | €9,764 | +€7,652 | +362% |
| Total equity and liabilities | 10/49 | €1,032,908 | €921,641 | -€111,268 | -10.8% |
| Equity | 10/15 | €129,434 | €131,057 | +€1,623 | +1.3% |
| Contributions | 10/11 | €1,356,500 | €1,356,500 | = | 0.0% |
| Capital | 10 | €1,356,500 | €1,356,500 | = | 0.0% |
| Issued capital | 100 | €1,356,500 | €1,356,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,227,066 | -€1,225,443 | +€1,623 | +0.1% |
| Amounts payable | 17/49 | €903,474 | €790,584 | -€112,890 | -12.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €898,336 | €789,254 | -€109,081 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,156 | €55 | -€1,101 | -95.2% |
| Suppliers | 440/4 | €1,156 | €55 | -€1,101 | -95.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €897,179 | €789,199 | -€107,980 | -12.0% |
| Accrued charges and deferred income | 492/3 | €5,138 | €1,329 | -€3,809 | -74.1% |
| Non-recurring operating income | 76A | €208,082 | €0 | -€208,082 | -100% |
| Remuneration, social security and pensions | 62 | €31,951 | -€1,323 | -€33,274 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,046 | €37,969 | -€77 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,740 | €0 | -€1,740 | -100% |
| Other operating charges | 640/8 | €13,418 | €7,689 | -€5,728 | -42.7% |
| Gross operating margin | 9900 | €393,421 | €54,175 | -€339,246 | -86.2% |
| Operating profit (loss) | 9901 | €308,266 | €9,839 | -€298,427 | -96.8% |
| Financial income | 75/76B | €10,211 | €4,143 | -€6,068 | -59.4% |
| Recurring financial income | 75 | €10,211 | €4,143 | -€6,068 | -59.4% |
| Financial charges | 65/66B | €33,159 | €12,359 | -€20,800 | -62.7% |
| Recurring financial charges | 65 | €33,159 | €12,359 | -€20,800 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | €285,318 | €1,623 | -€283,696 | -99.4% |
| Profit (loss) for the period | 9904 | €285,318 | €1,623 | -€283,696 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €285,318 | €1,623 | -€283,696 | -99.4% |
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 21 October 2026 via checked.be.