PLENNEVAUX 2000: 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.
PLENNEVAUX 2000
Largest movements
- Tangible fixed assets -€19,498
down €19,498 (-23.0%), from €84,825 to €65,327
- Stocks and contracts -€10,140
down €10,140 (-25.3%), from €40,061 to €29,921
- Cash +€5,672
up €5,672 (+40.0%), from €14,196 to €19,869
mainly Depreciation (+€25,498) and Stocks and contracts (+€10,140)
- Receivables within one year +€5,647
up €5,647 (+195%), from €2,893 to €8,540
of which Trade receivables: +€5,743
- Profit (loss) carried forward -€15,295
new in 2025: -€15,295
- Debts after one year -€7,000
down €7,000 (-21.9%), from €32,000 to €25,000
- Trade debts +€6,607
up €6,607 (+1,986%), from €333 to €6,940
- Tax, wage and social debts -€3,448
no longer reported in 2025 (was €3,448)
- Gross operating margin -€38,764
down €38,764 (-76.8%), from €50,475 to €11,711
- Taxes -€3,436
down €3,436, from €3,433 to -€2
- Financial charges +€1,179
up €1,179 (+559%), from €211 to €1,390
- Depreciation +€1,123
up €1,123 (+4.6%), from €24,375 to €25,498
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 | €148,218 | €129,989 | -€18,229 | -12.3% |
| Fixed assets | 21/28 | €90,100 | €70,602 | -€19,498 | -21.6% |
| Tangible fixed assets | 22/27 | €84,825 | €65,327 | -€19,498 | -23.0% |
| Plant, machinery and equipment | 23 | €84,825 | €65,327 | -€19,498 | -23.0% |
| Financial fixed assets | 28 | €5,275 | €5,275 | = | 0.0% |
| Current assets | 29/58 | €58,119 | €59,387 | +€1,269 | +2.2% |
| Stocks and contracts in progress | 3 | €40,061 | €29,921 | -€10,140 | -25.3% |
| Stocks | 30/36 | €40,061 | €29,921 | -€10,140 | -25.3% |
| Amounts receivable within one year | 40/41 | €2,893 | €8,540 | +€5,647 | +195% |
| Trade receivables | 40 | €2,678 | €8,421 | +€5,743 | +214% |
| Other amounts receivable | 41 | €215 | €118 | -€96 | -44.9% |
| Cash at bank and in hand | 54/58 | €14,196 | €19,869 | +€5,672 | +40.0% |
| Deferred charges and accrued income | 490/1 | €969 | €1,058 | +€89 | +9.2% |
| Total equity and liabilities | 10/49 | €148,218 | €129,989 | -€18,229 | -12.3% |
| Equity | 10/15 | €20,899 | €5,604 | -€15,295 | -73.2% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €8,504 | €8,504 | = | 0.0% |
| Distributable reserves | 133 | €8,504 | €8,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,295 | -€15,295 | |
| Amounts payable | 17/49 | €127,319 | €124,385 | -€2,934 | -2.3% |
| Amounts payable after more than one year | 17 | €32,000 | €25,000 | -€7,000 | -21.9% |
| Financial debts | 170/4 | €32,000 | €25,000 | -€7,000 | -21.9% |
| Amounts payable within one year | 42/48 | €95,319 | €99,385 | +€4,066 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | €7,000 | = | 0.0% |
| Trade debts | 44 | €333 | €6,940 | +€6,607 | +1,986% |
| Suppliers | 440/4 | €333 | €6,940 | +€6,607 | +1,986% |
| Taxes, remuneration and social security | 45 | €3,448 | - | -€3,448 | |
| Taxes | 450/3 | €3,448 | - | -€3,448 | |
| Other amounts payable | 47/48 | €84,539 | €85,445 | +€906 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,375 | €25,498 | +€1,123 | +4.6% |
| Other operating charges | 640/8 | €111 | €174 | +€63 | +57.1% |
| Gross operating margin | 9900 | €50,475 | €11,711 | -€38,764 | -76.8% |
| Operating profit (loss) | 9901 | €25,990 | -€13,961 | -€39,951 | |
| Financial income | 75/76B | €89 | €54 | -€36 | -40.0% |
| Recurring financial income | 75 | €89 | €54 | -€36 | -40.0% |
| Financial charges | 65/66B | €211 | €1,390 | +€1,179 | +559% |
| Recurring financial charges | 65 | €211 | €1,390 | +€1,179 | +559% |
| Profit (loss) for the period before taxes | 9903 | €25,868 | -€15,297 | -€41,165 | |
| Income taxes | 67/77 | €3,433 | -€2 | -€3,436 | |
| Profit (loss) for the period | 9904 | €22,435 | -€15,295 | -€37,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,435 | -€15,295 | -€37,730 |
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 15 October 2026 via checked.be.