PLEIN VENT: 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 VENT
Largest movements
- Cash -€223,907
down €223,907 (-96.2%), from €232,632 to €8,724
mainly Provisions (-€302,897) and Contributions, distributions and other (-€108,717)
- Receivables within one year -€185,264
down €185,264 (-95.9%), from €193,161 to €7,897
of which Trade receivables: -€185,129
- Tangible fixed assets +€26,887
up €26,887 (+24.6%), from €109,500 to €136,388
of which Land and buildings: +€27,120
- Provisions -€302,897
no longer reported in 2025 (was €302,897)
- Profit (loss) carried forward -€78,588
down €78,588 (-72.3%), from €108,717 to €30,129
- Gross operating margin -€484,549
down €484,549 (-76.3%), from €634,856 to €150,307
- Financial charges -€478,032
down €478,032 (-99.8%), from €478,969 to €937
of which Non-recurring financial charges: -€478,874
- Taxes -€30,181
down €30,181 (-73.3%), from €41,196 to €11,015
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 | €536,853 | €155,334 | -€381,519 | -71.1% |
| Fixed assets | 21/28 | €109,599 | €136,487 | +€26,887 | +24.5% |
| Tangible fixed assets | 22/27 | €109,500 | €136,388 | +€26,887 | +24.6% |
| Land and buildings | 22 | €108,494 | €135,615 | +€27,120 | +25.0% |
| Furniture and vehicles | 24 | €1,006 | €773 | -€233 | -23.2% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €427,253 | €18,847 | -€408,407 | -95.6% |
| Amounts receivable within one year | 40/41 | €193,161 | €7,897 | -€185,264 | -95.9% |
| Trade receivables | 40 | €191,643 | €6,515 | -€185,129 | -96.6% |
| Other amounts receivable | 41 | €1,518 | €1,383 | -€136 | -8.9% |
| Cash at bank and in hand | 54/58 | €232,632 | €8,724 | -€223,907 | -96.2% |
| Deferred charges and accrued income | 490/1 | €1,460 | €2,225 | +€765 | +52.4% |
| Total equity and liabilities | 10/49 | €536,853 | €155,334 | -€381,519 | -71.1% |
| Equity | 10/15 | €172,162 | €93,574 | -€78,588 | -45.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,845 | €44,845 | = | 0.0% |
| Distributable reserves | 133 | €44,845 | €44,845 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,717 | €30,129 | -€78,588 | -72.3% |
| Provisions and deferred taxes | 16 | €302,897 | - | -€302,897 | |
| Provisions for liabilities and charges | 160/5 | €302,897 | - | -€302,897 | |
| Other liabilities and charges | 164/5 | €302,897 | - | -€302,897 | |
| Amounts payable | 17/49 | €61,794 | €61,759 | -€34 | -0.1% |
| Amounts payable after more than one year | 17 | €31,617 | €31,617 | = | 0.0% |
| Other amounts payable | 178/9 | €31,617 | €31,617 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,177 | €30,109 | -€67 | -0.2% |
| Trade debts | 44 | €2,509 | €3,677 | +€1,168 | +46.6% |
| Suppliers | 440/4 | €2,509 | €3,677 | +€1,168 | +46.6% |
| Taxes, remuneration and social security | 45 | €26,667 | €21,927 | -€4,741 | -17.8% |
| Taxes | 450/3 | €26,667 | €21,927 | -€4,741 | -17.8% |
| Other amounts payable | 47/48 | €1,000 | €4,505 | +€3,505 | +351% |
| Accrued charges and deferred income | 492/3 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,882 | €2,470 | -€412 | -14.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,734 | - | +€5,734 | |
| Other operating charges | 640/8 | €11,403 | €8,559 | -€2,844 | -24.9% |
| Non-recurring operating charges | 66A | - | €101,260 | +€101,260 | |
| Gross operating margin | 9900 | €634,856 | €150,307 | -€484,549 | -76.3% |
| Operating profit (loss) | 9901 | €626,305 | €38,018 | -€588,287 | -93.9% |
| Financial income | 75/76B | €2,577 | €4,064 | +€1,487 | +57.7% |
| Recurring financial income | 75 | €2,577 | €4,064 | +€1,487 | +57.7% |
| Financial charges | 65/66B | €478,969 | €937 | -€478,032 | -99.8% |
| Recurring financial charges | 65 | €95 | €937 | +€843 | +891% |
| Non-recurring financial charges | 66B | €478,874 | - | -€478,874 | |
| Profit (loss) for the period before taxes | 9903 | €149,913 | €41,144 | -€108,769 | -72.6% |
| Income taxes | 67/77 | €41,196 | €11,015 | -€30,181 | -73.3% |
| Profit (loss) for the period | 9904 | €108,717 | €30,129 | -€78,588 | -72.3% |
| Transfer from tax-exempt reserves | 789 | €5,000 | - | -€5,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €113,717 | €30,129 | -€83,588 | -73.5% |
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 23 October 2026 via checked.be.