PLOMBA: 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.
PLOMBA
Largest movements
- Cash -€5,184
down €5,184 (-31.2%), from €16,626 to €11,442
mainly Net result for the year (-€13,200) and Stocks and contracts (-€2,940)
- Tangible fixed assets -€4,451
down €4,451 (-76.2%), from €5,841 to €1,390
of which Furniture and vehicles: -€4,866
- Stocks and contracts +€2,940
up €2,940 (+98.0%), from €3,000 to €5,940
- Deferred charges and accrued income -€2,597
down €2,597 (-73.9%), from €3,512 to €915
- Receivables within one year -€1,258
down €1,258 (-30.1%), from €4,181 to €2,924
of which Other amounts receivable: -€1,026
- Profit (loss) carried forward -€13,200
down €13,200, from €10,536 to -€2,664
- Trade debts +€2,906
up €2,906 (+227.3%), from €1,279 to €4,184
- Tax, wage and social debts -€721
down €721 (-71.7%), from €1,006 to €285
- Other debts +€465
new in 2025: €465
- Gross operating margin -€16,601
down €16,601, from €4,887 to -€11,714
- Depreciation -€1,106
down €1,106 (-61.8%), from €1,790 to €684
- Taxes -€700
down €700 (-69.6%), from €1,006 to €306
- Financial income -€136
down €136 (-75.1%), from €181 to €45
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 | €33,281 | €22,731 | -€10,550 | -31.7% |
| Fixed assets | 21/28 | €5,961 | €1,510 | -€4,451 | -74.7% |
| Tangible fixed assets | 22/27 | €5,841 | €1,390 | -€4,451 | -76.2% |
| Plant, machinery and equipment | 23 | €975 | €1,390 | +€415 | +42.6% |
| Furniture and vehicles | 24 | €4,866 | - | -€4,866 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €27,319 | €21,221 | -€6,099 | -22.3% |
| Stocks and contracts in progress | 3 | €3,000 | €5,940 | +€2,940 | +98.0% |
| Stocks | 30/36 | €3,000 | €5,940 | +€2,940 | +98.0% |
| Amounts receivable within one year | 40/41 | €4,181 | €2,924 | -€1,258 | -30.1% |
| Trade receivables | 40 | €1,416 | €1,185 | -€231 | -16.3% |
| Other amounts receivable | 41 | €2,765 | €1,739 | -€1,026 | -37.1% |
| Cash at bank and in hand | 54/58 | €16,626 | €11,442 | -€5,184 | -31.2% |
| Deferred charges and accrued income | 490/1 | €3,512 | €915 | -€2,597 | -73.9% |
| Total equity and liabilities | 10/49 | €33,281 | €22,731 | -€10,550 | -31.7% |
| Equity | 10/15 | €30,996 | €17,796 | -€13,200 | -42.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,536 | -€2,664 | -€13,200 | |
| Amounts payable | 17/49 | €2,284 | €4,935 | +€2,650 | +116.0% |
| Amounts payable within one year | 42/48 | €2,284 | €4,935 | +€2,650 | +116.0% |
| Trade debts | 44 | €1,279 | €4,184 | +€2,906 | +227.3% |
| Suppliers | 440/4 | €1,279 | €4,184 | +€2,906 | +227.3% |
| Taxes, remuneration and social security | 45 | €1,006 | €285 | -€721 | -71.7% |
| Taxes | 450/3 | €1,006 | €285 | -€721 | -71.7% |
| Other amounts payable | 47/48 | - | €465 | +€465 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,790 | €684 | -€1,106 | -61.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,887 | -€11,714 | -€16,601 | |
| Operating profit (loss) | 9901 | €2,710 | -€12,798 | -€15,507 | |
| Financial income | 75/76B | €181 | €45 | -€136 | -75.1% |
| Recurring financial income | 75 | €181 | €45 | -€136 | -75.1% |
| Financial charges | 65/66B | €248 | €141 | -€107 | -43.0% |
| Recurring financial charges | 65 | €248 | €141 | -€107 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €2,643 | -€12,894 | -€15,537 | |
| Income taxes | 67/77 | €1,006 | €306 | -€700 | -69.6% |
| Profit (loss) for the period | 9904 | €1,637 | -€13,200 | -€14,837 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,637 | -€13,200 | -€14,837 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.