PLOM: 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.
PLOM
Largest movements
- Stocks and contracts -€5,345
down €5,345 (-72.6%), from €7,365 to €2,020
- Cash +€4,742
up €4,742 (+125%), from €3,795 to €8,537
mainly Net result for the year (+€11,016) and Other debts (+€9,480)
- Deferred charges and accrued income -€4,377
down €4,377 (-51.7%), from €8,468 to €4,091
- Receivables within one year +€3,377
up €3,377 (+27.9%), from €12,085 to €15,462
of which Other amounts receivable: +€13,788
- Tangible fixed assets -€2,124
down €2,124 (-47.0%), from €4,523 to €2,399
of which Furniture and vehicles: -€1,669
- Tax, wage and social debts -€12,746
down €12,746 (-62.2%), from €20,488 to €7,742
of which Taxes: -€7,138
- Other debts +€9,480
up €9,480 (+624%), from €1,520 to €11,000
- Gross operating margin +€9,526
up €9,526 (+17.0%), from €55,972 to €65,498
- Staff costs -€1,602
down €1,602 (-3.1%), from €51,671 to €50,070
- Financial charges +€899
up €899 (+158%), from €568 to €1,466
- Depreciation -€668
down €668 (-23.9%), from €2,792 to €2,124
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 | €36,237 | €32,509 | -€3,728 | -10.3% |
| Fixed assets | 21/28 | €4,523 | €2,399 | -€2,124 | -47.0% |
| Tangible fixed assets | 22/27 | €4,523 | €2,399 | -€2,124 | -47.0% |
| Plant, machinery and equipment | 23 | €1,605 | €1,149 | -€456 | -28.4% |
| Furniture and vehicles | 24 | €2,918 | €1,249 | -€1,669 | -57.2% |
| Current assets | 29/58 | €31,714 | €30,110 | -€1,603 | -5.1% |
| Stocks and contracts in progress | 3 | €7,365 | €2,020 | -€5,345 | -72.6% |
| Stocks | 30/36 | €7,365 | €2,020 | -€5,345 | -72.6% |
| Amounts receivable within one year | 40/41 | €12,085 | €15,462 | +€3,377 | +27.9% |
| Trade receivables | 40 | €10,411 | - | -€10,411 | |
| Other amounts receivable | 41 | €1,675 | €15,462 | +€13,788 | +823% |
| Cash at bank and in hand | 54/58 | €3,795 | €8,537 | +€4,742 | +125% |
| Deferred charges and accrued income | 490/1 | €8,468 | €4,091 | -€4,377 | -51.7% |
| Total equity and liabilities | 10/49 | €36,237 | €32,509 | -€3,728 | -10.3% |
| Equity | 10/15 | €5,390 | €5,406 | +€16 | +0.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €390 | €406 | +€16 | +4.0% |
| Amounts payable | 17/49 | €30,846 | €27,103 | -€3,744 | -12.1% |
| Amounts payable within one year | 42/48 | €30,066 | €26,443 | -€3,623 | -12.0% |
| Trade debts | 44 | €8,058 | €7,702 | -€357 | -4.4% |
| Suppliers | 440/4 | €8,058 | €7,702 | -€357 | -4.4% |
| Taxes, remuneration and social security | 45 | €20,488 | €7,742 | -€12,746 | -62.2% |
| Taxes | 450/3 | €11,650 | €4,512 | -€7,138 | -61.3% |
| Remuneration and social security | 454/9 | €8,838 | €3,230 | -€5,608 | -63.5% |
| Other amounts payable | 47/48 | €1,520 | €11,000 | +€9,480 | +624% |
| Accrued charges and deferred income | 492/3 | €780 | €659 | -€121 | -15.5% |
| Remuneration, social security and pensions | 62 | €51,671 | €50,070 | -€1,602 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,792 | €2,124 | -€668 | -23.9% |
| Other operating charges | 640/8 | €906 | €1,308 | +€402 | +44.4% |
| Gross operating margin | 9900 | €55,972 | €65,498 | +€9,526 | +17.0% |
| Operating profit (loss) | 9901 | €603 | €11,997 | +€11,393 | +1,888% |
| Financial income | 75/76B | €2 | €485 | +€483 | +24,274% |
| Recurring financial income | 75 | €2 | €485 | +€483 | +24,274% |
| Financial charges | 65/66B | €568 | €1,466 | +€899 | +158% |
| Recurring financial charges | 65 | €568 | €1,466 | +€899 | +158% |
| Profit (loss) for the period before taxes | 9903 | €38 | €11,016 | +€10,978 | +29,057% |
| Profit (loss) for the period | 9904 | €38 | €11,016 | +€10,978 | +29,057% |
| Profit (loss) for the period to be appropriated | 9905 | €38 | €11,016 | +€10,978 | +29,057% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.