PLOMBS B.C.: 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.
What changed
PLOMBS B.C.
NACE 47.639, Retail sale of other sporting goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€74,319
2024 · €29,109+€45,210
Equity
€1.2m
2024 · €1.2m-€45,681
Cash
€129,436
2024 · €372,601-€243,165
Balance sheet total
€2.2m
2024 · €2.4m-€195,284
Largest movements
Assets
- Cash -€243,165
down €243,165 (-65.3%), from €372,601 to €129,436
mainly Short-term financial debts (-€125,666) and Contributions, distributions and other (-€120,000)
- Receivables within one year +€35,290
up €35,290 (+78.5%), from €44,940 to €80,230
of which Other amounts receivable: +€32,773
Equity and liabilities
- Short-term financial debts -€125,666
down €125,666 (-25.1%), from €500,000 to €374,334
- Debts after one year -€54,773
down €54,773 (-15.1%), from €363,016 to €308,243
- Profit (loss) carried forward -€45,681
down €45,681 (-4.2%), from €1.1m to €1.0m
- Trade debts +€37,212
up €37,212 (+34.1%), from €109,087 to €146,299
Income statement
- Gross operating margin +€75,894
up €75,894 (+10.3%), from €738,030 to €813,924
- Financial charges +€25,161
up €25,161 (+66.2%), from €38,032 to €63,193
- Financial income -€12,040
down €12,040 (-32.7%), from €36,841 to €24,801
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.
Result 2024
€29,109
Gross operating margin
+€75,894
Staff costs
+€4,096
Depreciation
-€746
Other operating charges
+€1,942
Other operating items
-€11
Financial income
-€12,040
Financial charges
-€25,161
Taxes
+€1,235
Result 2025
€74,319
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€118,904
Investment
-€42,591
Financing
-€319,478
Cash 2024
€372,601
From operations (derived)
+€118,904
Net result for the year
+€74,319
Depreciation
+€35,115
Stocks and contracts
-€4,943
Receivables within one year
-€35,290
Smaller working-capital items
-€202
Trade debts
+€37,212
Tax, wage and social debts
+€6,370
Other debts
+€6,322
Investment (derived)
-€42,591
Investment in fixed assets (net)
-€42,591
Financing
-€319,478
Debts after one year
-€54,773
Current portion of long-term debt
-€19,039
Short-term financial debts
-€125,666
Contributions, distributions and other
-€120,000
Cash 2025
€129,436
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,374,132 | €2,178,848 | -€195,284 | -8.2% |
| Fixed assets | 21/28 | €139,856 | €147,332 | +€7,476 | +5.3% |
| Intangible fixed assets | 21 | €14,326 | €10,812 | -€3,514 | -24.5% |
| Tangible fixed assets | 22/27 | €124,931 | €135,921 | +€10,990 | +8.8% |
| Plant, machinery and equipment | 23 | €21,540 | €11,901 | -€9,639 | -44.7% |
| Furniture and vehicles | 24 | €17,682 | €48,179 | +€30,497 | +172% |
| Other tangible fixed assets | 26 | €85,709 | €75,841 | -€9,868 | -11.5% |
| Financial fixed assets | 28 | €599 | €599 | -€0 | 0.0% |
| Current assets | 29/58 | €2,234,276 | €2,031,516 | -€202,760 | -9.1% |
| Stocks and contracts in progress | 3 | €1,786,657 | €1,791,600 | +€4,943 | +0.3% |
| Stocks | 30/36 | €1,786,657 | €1,791,600 | +€4,943 | +0.3% |
| Amounts receivable within one year | 40/41 | €44,940 | €80,230 | +€35,290 | +78.5% |
| Trade receivables | 40 | €4,940 | €7,456 | +€2,516 | +50.9% |
| Other amounts receivable | 41 | €40,000 | €72,773 | +€32,773 | +81.9% |
| Cash at bank and in hand | 54/58 | €372,601 | €129,436 | -€243,165 | -65.3% |
| Deferred charges and accrued income | 490/1 | €30,078 | €30,250 | +€172 | +0.6% |
| Total equity and liabilities | 10/49 | €2,374,132 | €2,178,848 | -€195,284 | -8.2% |
| Equity | 10/15 | €1,202,258 | €1,156,577 | -€45,681 | -3.8% |
| Contributions | 10/11 | €57,016 | €57,016 | -€0 | 0.0% |
| Reserves | 13 | €61,951 | €61,952 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €5,701 | €5,702 | +€1 | 0.0% |
| Reserves not available under the articles | 1311 | €5,701 | €5,702 | +€1 | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,083,291 | €1,037,610 | -€45,681 | -4.2% |
| Amounts payable | 17/49 | €1,171,874 | €1,022,270 | -€149,604 | -12.8% |
| Amounts payable after more than one year | 17 | €363,016 | €308,243 | -€54,773 | -15.1% |
| Financial debts | 170/4 | €363,016 | €308,243 | -€54,773 | -15.1% |
| Amounts payable within one year | 42/48 | €806,726 | €711,925 | -€94,801 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €110,188 | €91,149 | -€19,039 | -17.3% |
| Financial debts | 43 | €500,000 | €374,334 | -€125,666 | -25.1% |
| Credit institutions | 430/8 | €500,000 | €374,334 | -€125,666 | -25.1% |
| Trade debts | 44 | €109,087 | €146,299 | +€37,212 | +34.1% |
| Suppliers | 440/4 | €109,087 | €146,299 | +€37,212 | +34.1% |
| Taxes, remuneration and social security | 45 | €86,872 | €93,242 | +€6,370 | +7.3% |
| Taxes | 450/3 | €19,568 | €10,940 | -€8,628 | -44.1% |
| Remuneration and social security | 454/9 | €67,304 | €82,302 | +€14,998 | +22.3% |
| Other amounts payable | 47/48 | €579 | €6,901 | +€6,322 | +1,092% |
| Accrued charges and deferred income | 492/3 | €2,132 | €2,102 | -€30 | -1.4% |
| Remuneration, social security and pensions | 62 | €659,557 | €655,461 | -€4,096 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,369 | €35,115 | +€746 | +2.2% |
| Other operating charges | 640/8 | €6,624 | €4,682 | -€1,942 | -29.3% |
| Non-recurring operating charges | 66A | - | €11 | +€11 | |
| Gross operating margin | 9900 | €738,030 | €813,924 | +€75,894 | +10.3% |
| Operating profit (loss) | 9901 | €37,480 | €118,655 | +€81,175 | +217% |
| Financial income | 75/76B | €36,841 | €24,801 | -€12,040 | -32.7% |
| Recurring financial income | 75 | €36,841 | €24,801 | -€12,040 | -32.7% |
| Financial charges | 65/66B | €38,032 | €63,193 | +€25,161 | +66.2% |
| Recurring financial charges | 65 | €38,032 | €63,193 | +€25,161 | +66.2% |
| Profit (loss) for the period before taxes | 9903 | €36,289 | €80,264 | +€43,975 | +121% |
| Income taxes | 67/77 | €7,180 | €5,945 | -€1,235 | -17.2% |
| Profit (loss) for the period | 9904 | €29,109 | €74,319 | +€45,210 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €29,109 | €74,319 | +€45,210 | +155% |
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 14 October 2026 via checked.be.