PLOMBERIE JPS: 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.
PLOMBERIE JPS
Largest movements
- Receivables within one year +€18,387
up €18,387 (+26.5%), from €69,427 to €87,815
of which Other amounts receivable: +€13,120
- Cash -€10,646
down €10,646 (-84.1%), from €12,663 to €2,017
mainly Net result for the year (-€28,155) and Receivables within one year (-€18,387)
- Tangible fixed assets -€10,370
down €10,370 (-42.5%), from €24,403 to €14,033
of which Furniture and vehicles: -€9,307
- Deferred charges and accrued income -€3,908
no longer reported in 2024 (was €3,908)
- Financial fixed assets +€2,100
up €2,100 (+87.7%), from €2,395 to €4,495
- Trade debts +€36,292
up €36,292 (+156%), from €23,278 to €59,570
- Profit (loss) carried forward -€28,155
down €28,155 (-89.8%), from -€31,347 to -€59,502
- Current portion of long-term debt -€8,555
down €8,555 (-78.5%), from €10,896 to €2,341
- Other debts -€2,826
no longer reported in 2024 (was €2,826)
- Accrued charges and deferred income -€2,075
no longer reported in 2024 (was €2,075)
- Gross operating margin -€35,555
down €35,555 (-19.0%), from €187,344 to €151,789
- Taxes +€14,852
up €14,852 (+9,996%), from €149 to €15,000
- Depreciation -€9,607
down €9,607 (-48.1%), from €19,978 to €10,370
- Financial income +€8,756
up €8,756 (+3,141%), from €279 to €9,035
- Staff costs -€5,600
down €5,600 (-3.4%), from €165,120 to €159,520
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,512 | €108,359 | -€6,153 | -5.4% |
| Fixed assets | 21/28 | €26,798 | €18,528 | -€8,270 | -30.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €24,403 | €14,033 | -€10,370 | -42.5% |
| Plant, machinery and equipment | 23 | €1,404 | €630 | -€775 | -55.2% |
| Furniture and vehicles | 24 | €21,773 | €12,467 | -€9,307 | -42.7% |
| Other tangible fixed assets | 26 | €1,226 | €937 | -€289 | -23.6% |
| Financial fixed assets | 28 | €2,395 | €4,495 | +€2,100 | +87.7% |
| Current assets | 29/58 | €87,714 | €89,831 | +€2,117 | +2.4% |
| Stocks and contracts in progress | 3 | €1,716 | - | -€1,716 | |
| Stocks | 30/36 | €1,716 | - | -€1,716 | |
| Amounts receivable within one year | 40/41 | €69,427 | €87,815 | +€18,387 | +26.5% |
| Trade receivables | 40 | €36,134 | €41,401 | +€5,268 | +14.6% |
| Other amounts receivable | 41 | €33,294 | €46,413 | +€13,120 | +39.4% |
| Cash at bank and in hand | 54/58 | €12,663 | €2,017 | -€10,646 | -84.1% |
| Deferred charges and accrued income | 490/1 | €3,908 | - | -€3,908 | |
| Total equity and liabilities | 10/49 | €114,512 | €108,359 | -€6,153 | -5.4% |
| Equity | 10/15 | €69,898 | €41,743 | -€28,155 | -40.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €88,845 | €88,845 | = | 0.0% |
| Distributable reserves | 133 | €88,845 | €88,845 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,347 | -€59,502 | -€28,155 | -89.8% |
| Amounts payable | 17/49 | €44,614 | €66,616 | +€22,002 | +49.3% |
| Amounts payable after more than one year | 17 | €2,008 | - | -€2,008 | |
| Financial debts | 170/4 | €2,008 | - | -€2,008 | |
| Amounts payable within one year | 42/48 | €40,531 | €66,616 | +€26,085 | +64.4% |
| Current portion of amounts payable after more than one year | 42 | €10,896 | €2,341 | -€8,555 | -78.5% |
| Trade debts | 44 | €23,278 | €59,570 | +€36,292 | +156% |
| Suppliers | 440/4 | €23,278 | €59,570 | +€36,292 | +156% |
| Taxes, remuneration and social security | 45 | €3,531 | €4,705 | +€1,174 | +33.2% |
| Taxes | 450/3 | €1,363 | €2,086 | +€723 | +53.0% |
| Remuneration and social security | 454/9 | €2,168 | €2,619 | +€451 | +20.8% |
| Other amounts payable | 47/48 | €2,826 | - | -€2,826 | |
| Accrued charges and deferred income | 492/3 | €2,075 | - | -€2,075 | |
| Remuneration, social security and pensions | 62 | €165,120 | €159,520 | -€5,600 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,978 | €10,370 | -€9,607 | -48.1% |
| Other operating charges | 640/8 | €2,616 | €1,731 | -€885 | -33.8% |
| Gross operating margin | 9900 | €187,344 | €151,789 | -€35,555 | -19.0% |
| Operating profit (loss) | 9901 | -€369 | -€19,832 | -€19,463 | -5,267% |
| Financial income | 75/76B | €279 | €9,035 | +€8,756 | +3,141% |
| Recurring financial income | 75 | €279 | €9,035 | +€8,756 | +3,141% |
| Financial charges | 65/66B | €1,986 | €2,358 | +€372 | +18.7% |
| Recurring financial charges | 65 | €1,986 | €2,358 | +€372 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,077 | -€13,155 | -€11,078 | -534% |
| Income taxes | 67/77 | €149 | €15,000 | +€14,852 | +9,996% |
| Profit (loss) for the period | 9904 | -€2,225 | -€28,155 | -€25,930 | -1,165% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,225 | -€28,155 | -€25,930 | -1,165% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.