PLOMO: 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.
PLOMO
Largest movements
- Financial fixed assets +€98,845
up €98,845 (+1007.5%), from €9,811 to €108,656
- Receivables within one year +€13,435
up €13,435 (+75.0%), from €17,904 to €31,339
of which Trade receivables: +€13,512
- Tangible fixed assets -€11,149
down €11,149 (-36.0%), from €30,985 to €19,836
of which Furniture and vehicles: -€11,467
- Cash -€5,536
down €5,536 (-82.0%), from €6,750 to €1,215
mainly Investment in fixed assets (net) (-€101,543) and Receivables within one year (-€13,435)
- Debts after one year +€64,989
up €64,989 (+820.4%), from €7,922 to €72,910
- Current portion of long-term debt +€13,265
up €13,265 (+158.0%), from €8,394 to €21,658
- Trade debts +€6,488
up €6,488 (+308.7%), from €2,102 to €8,590
- Tax, wage and social debts +€6,015
up €6,015 (+72.5%), from €8,297 to €14,312
- Reserves +€5,152
up €5,152 (+15.2%), from €33,788 to €38,940
- Gross operating margin +€3,721
up €3,721 (+17.0%), from €21,906 to €25,626
- Financial charges +€1,623
up €1,623 (+165.1%), from €983 to €2,606
- Depreciation +€1,617
up €1,617 (+13.2%), from €12,230 to €13,847
- Taxes +€1,407
up €1,407 (+66.8%), from €2,105 to €3,513
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 | €68,929 | €163,504 | +€94,575 | +137.2% |
| Fixed assets | 21/28 | €40,796 | €128,492 | +€87,696 | +215.0% |
| Tangible fixed assets | 22/27 | €30,985 | €19,836 | -€11,149 | -36.0% |
| Plant, machinery and equipment | 23 | €3,011 | €2,869 | -€141 | -4.7% |
| Furniture and vehicles | 24 | €27,974 | €16,507 | -€11,467 | -41.0% |
| Other tangible fixed assets | 26 | - | €460 | +€460 | |
| Financial fixed assets | 28 | €9,811 | €108,656 | +€98,845 | +1007.5% |
| Current assets | 29/58 | €28,133 | €35,012 | +€6,879 | +24.5% |
| Stocks and contracts in progress | 3 | €600 | €0 | -€600 | -100.0% |
| Stocks | 30/36 | €600 | €0 | -€600 | -100.0% |
| Amounts receivable within one year | 40/41 | €17,904 | €31,339 | +€13,435 | +75.0% |
| Trade receivables | 40 | €17,331 | €30,843 | +€13,512 | +78.0% |
| Other amounts receivable | 41 | €573 | €497 | -€77 | -13.4% |
| Cash at bank and in hand | 54/58 | €6,750 | €1,215 | -€5,536 | -82.0% |
| Deferred charges and accrued income | 490/1 | €2,878 | €2,458 | -€421 | -14.6% |
| Total equity and liabilities | 10/49 | €68,929 | €163,504 | +€94,575 | +137.2% |
| Equity | 10/15 | €37,788 | €42,940 | +€5,152 | +13.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €33,788 | €38,940 | +€5,152 | +15.2% |
| Distributable reserves | 133 | €33,788 | €38,940 | +€5,152 | +15.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,141 | €120,564 | +€89,423 | +287.2% |
| Amounts payable after more than one year | 17 | €7,922 | €72,910 | +€64,989 | +820.4% |
| Financial debts | 170/4 | €7,922 | €72,910 | +€64,989 | +820.4% |
| Amounts payable within one year | 42/48 | €22,329 | €46,764 | +€24,435 | +109.4% |
| Current portion of amounts payable after more than one year | 42 | €8,394 | €21,658 | +€13,265 | +158.0% |
| Financial debts | 43 | €1,439 | €0 | -€1,439 | -100.0% |
| Credit institutions | 430/8 | €1,439 | €0 | -€1,439 | -100.0% |
| Trade debts | 44 | €2,102 | €8,590 | +€6,488 | +308.7% |
| Suppliers | 440/4 | €2,102 | €8,590 | +€6,488 | +308.7% |
| Taxes, remuneration and social security | 45 | €8,297 | €14,312 | +€6,015 | +72.5% |
| Taxes | 450/3 | €8,297 | €14,312 | +€6,015 | +72.5% |
| Other amounts payable | 47/48 | €2,098 | €2,204 | +€106 | +5.1% |
| Accrued charges and deferred income | 492/3 | €890 | €890 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,230 | €13,847 | +€1,617 | +13.2% |
| Other operating charges | 640/8 | €449 | €554 | +€105 | +23.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €21,906 | €25,626 | +€3,721 | +17.0% |
| Operating profit (loss) | 9901 | €9,227 | €11,225 | +€1,998 | +21.7% |
| Financial income | 75/76B | €18 | €45 | +€27 | +154.3% |
| Recurring financial income | 75 | €18 | €45 | +€27 | +154.3% |
| Financial charges | 65/66B | €983 | €2,606 | +€1,623 | +165.1% |
| Recurring financial charges | 65 | €983 | €2,606 | +€1,623 | +165.1% |
| Profit (loss) for the period before taxes | 9903 | €8,262 | €8,664 | +€403 | +4.9% |
| Income taxes | 67/77 | €2,105 | €3,513 | +€1,407 | +66.8% |
| Profit (loss) for the period | 9904 | €6,156 | €5,152 | -€1,005 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,156 | €5,152 | -€1,005 | -16.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.