PLM MOTORS: what changed
PLM MOTORS
Largest movements
- Receivables within one year +€73,063
up €73,063 (+260%), from €28,120 to €101,183
of which Trade receivables: +€72,390
- Cash -€23,800
down €23,800 (-98.0%), from €24,285 to €486
mainly Receivables within one year (-€73,063) and Receivables after one year (-€15,150)
- Receivables after one year +€15,150
new in 2025: €15,150
- Tangible fixed assets -€4,018
down €4,018 (-41.5%), from €9,685 to €5,667
- Advances received +€44,600
new in 2025: €44,600
- Trade debts +€25,092
up €25,092 (+98.6%), from €25,453 to €50,545
- Profit (loss) carried forward -€7,476
down €7,476 (-34.6%), from €21,589 to €14,112
- Gross operating margin -€22,514
down €22,514 (-78.6%), from €28,633 to €6,119
- Other operating charges +€5,523
up €5,523 (+852%), from €648 to €6,172
- Taxes -€4,495
down €4,495 (-94.3%), from €4,767 to €272
- Depreciation -€1,058
down €1,058 (-19.4%), from €5,448 to €4,389
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,123 | €122,784 | +€60,661 | +97.6% |
| Fixed assets | 21/28 | €9,685 | €5,667 | -€4,018 | -41.5% |
| Tangible fixed assets | 22/27 | €9,685 | €5,667 | -€4,018 | -41.5% |
| Furniture and vehicles | 24 | €9,685 | €5,667 | -€4,018 | -41.5% |
| Current assets | 29/58 | €52,438 | €117,116 | +€64,678 | +123% |
| Amounts receivable after more than one year | 29 | - | €15,150 | +€15,150 | |
| Other amounts receivable | 291 | - | €15,150 | +€15,150 | |
| Amounts receivable within one year | 40/41 | €28,120 | €101,183 | +€73,063 | +260% |
| Trade receivables | 40 | €26,936 | €99,326 | +€72,390 | +269% |
| Other amounts receivable | 41 | €1,183 | €1,856 | +€673 | +56.9% |
| Cash at bank and in hand | 54/58 | €24,285 | €486 | -€23,800 | -98.0% |
| Deferred charges and accrued income | 490/1 | €33 | €298 | +€265 | +802% |
| Total equity and liabilities | 10/49 | €62,123 | €122,784 | +€60,661 | +97.6% |
| Equity | 10/15 | €24,589 | €17,112 | -€7,476 | -30.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,589 | €14,112 | -€7,476 | -34.6% |
| Amounts payable | 17/49 | €37,534 | €105,671 | +€68,137 | +182% |
| Amounts payable within one year | 42/48 | €37,534 | €105,671 | +€68,137 | +182% |
| Trade debts | 44 | €25,453 | €50,545 | +€25,092 | +98.6% |
| Suppliers | 440/4 | €25,453 | €50,545 | +€25,092 | +98.6% |
| Advances received on contracts in progress | 46 | - | €44,600 | +€44,600 | |
| Taxes, remuneration and social security | 45 | €11,248 | €10,505 | -€743 | -6.6% |
| Taxes | 450/3 | €11,248 | €10,505 | -€743 | -6.6% |
| Other amounts payable | 47/48 | €833 | €21 | -€812 | -97.5% |
| Non-recurring operating income | 76A | - | €1,652 | +€1,652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,448 | €4,389 | -€1,058 | -19.4% |
| Other operating charges | 640/8 | €648 | €6,172 | +€5,523 | +852% |
| Gross operating margin | 9900 | €28,633 | €6,119 | -€22,514 | -78.6% |
| Operating profit (loss) | 9901 | €22,537 | -€4,442 | -€26,979 | |
| Financial income | 75/76B | €36 | €265 | +€229 | +634% |
| Recurring financial income | 75 | €36 | €265 | +€229 | +634% |
| Financial charges | 65/66B | €2,921 | €3,028 | +€107 | +3.6% |
| Recurring financial charges | 65 | €2,921 | €3,028 | +€107 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €19,652 | -€7,205 | -€26,857 | |
| Income taxes | 67/77 | €4,767 | €272 | -€4,495 | -94.3% |
| Profit (loss) for the period | 9904 | €14,885 | -€7,476 | -€22,361 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,885 | -€7,476 | -€22,361 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.