PLEIN VENT: what changed
Two fiscal 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
- Current investments +€575,767
up €575,767 (+14.4%), from €4.0m to €4.6m
- Cash -€402,390
down €402,390 (-33.8%), from €1.2m to €787,129
mainly Other debts (-€787,753) and Current investments (-€575,767)
- Receivables within one year +€138,800
up €138,800 (+127.5%), from €108,838 to €247,638
- Reserves +€1.1m
up €1.1m (+42.4%), from €2.6m to €3.7m
of which Distributable reserves: +€1.1m
- Other debts -€787,753
down €787,753 (-98.0%), from €803,931 to €16,177
- Financial income +€800,199
up €800,199 (+117.6%), from €680,519 to €1.5m
- Taxes +€80,110
up €80,110 (+139.2%), from €57,561 to €137,671
- Financial charges +€26,356
up €26,356 (+15.9%), from €165,462 to €191,819
- Gross operating margin -€24,708
down €24,708 (-193.6%), from -€12,761 to -€37,470
- Other operating charges +€2,610
up €2,610 (+24.2%), from €10,769 to €13,379
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 | €12,315,477 | €12,627,133 | +€311,657 | +2.5% |
| Fixed assets | 21/28 | €7,016,350 | €7,015,190 | -€1,160 | 0.0% |
| Tangible fixed assets | 22/27 | €2,910 | €1,750 | -€1,160 | -39.9% |
| Furniture and vehicles | 24 | €2,910 | €1,750 | -€1,160 | -39.9% |
| Financial fixed assets | 28 | €7,013,440 | €7,013,440 | = | 0.0% |
| Current assets | 29/58 | €5,299,127 | €5,611,944 | +€312,817 | +5.9% |
| Amounts receivable within one year | 40/41 | €108,838 | €247,638 | +€138,800 | +127.5% |
| Other amounts receivable | 41 | €108,838 | €247,638 | +€138,800 | +127.5% |
| Current investments | 50/53 | €4,000,769 | €4,576,536 | +€575,767 | +14.4% |
| Cash at bank and in hand | 54/58 | €1,189,519 | €787,129 | -€402,390 | -33.8% |
| Deferred charges and accrued income | 490/1 | €0 | €640 | +€640 | |
| Total equity and liabilities | 10/49 | €12,315,477 | €12,627,133 | +€311,657 | +2.5% |
| Equity | 10/15 | €11,511,546 | €12,610,764 | +€1.1m | +9.5% |
| Contributions | 10/11 | €2,217,021 | €2,217,021 | = | 0.0% |
| Capital | 10 | €2,217,021 | €2,217,021 | = | 0.0% |
| Issued capital | 100 | €2,217,021 | €2,217,021 | = | 0.0% |
| Reserves | 13 | €2,593,550 | €3,692,768 | +€1.1m | +42.4% |
| Non-distributable reserves | 130/1 | €389,468 | €389,468 | = | 0.0% |
| Legal reserve | 130 | €389,468 | €389,468 | = | 0.0% |
| Distributable reserves | 133 | €2,204,082 | €3,303,300 | +€1.1m | +49.9% |
| Profit (loss) carried forward | 14 | €6,700,975 | €6,700,975 | = | 0.0% |
| Amounts payable | 17/49 | €803,931 | €16,369 | -€787,561 | -98.0% |
| Amounts payable within one year | 42/48 | €803,931 | €16,369 | -€787,561 | -98.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €192 | +€192 | |
| Taxes | 450/3 | - | €192 | +€192 | |
| Other amounts payable | 47/48 | €803,931 | €16,177 | -€787,753 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €571 | €1,160 | +€590 | +103.3% |
| Other operating charges | 640/8 | €10,769 | €13,379 | +€2,610 | +24.2% |
| Gross operating margin | 9900 | -€12,761 | -€37,470 | -€24,708 | -193.6% |
| Operating profit (loss) | 9901 | -€24,101 | -€52,009 | -€27,908 | -115.8% |
| Financial income | 75/76B | €680,519 | €1,480,717 | +€800,199 | +117.6% |
| Recurring financial income | 75 | €680,519 | €1,480,717 | +€800,199 | +117.6% |
| Financial charges | 65/66B | €165,462 | €191,819 | +€26,356 | +15.9% |
| Recurring financial charges | 65 | €165,462 | €191,819 | +€26,356 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €490,956 | €1,236,890 | +€745,934 | +151.9% |
| Income taxes | 67/77 | €57,561 | €137,671 | +€80,110 | +139.2% |
| Profit (loss) for the period | 9904 | €433,394 | €1,099,218 | +€665,824 | +153.6% |
| Profit (loss) for the period to be appropriated | 9905 | €433,394 | €1,099,218 | +€665,824 | +153.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.