Plopsa: 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.
What changed
Plopsa
NACE 93.293, Sports, amusement and recreation activities
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€9,737
2023 · €613,579-€623,316
Equity
€7.0m
2023 · €7.0m-€9,737
Cash
€153,612
2023 · €82,290+€71,323
Balance sheet total
€10.2m
2023 · €9.8m+€388,185
Largest movements
Assets
- Tangible fixed assets +€2.0m
up €2.0m (+29.0%), from €6.8m to €8.7m
of which Land and buildings: +€1.7m
- Financial fixed assets -€1.6m
no longer reported in 2024 (was €1.6m)
Equity and liabilities
- Debts after one year +€1.3m
new in 2024: €1.3m
- Tax, wage and social debts -€391,083
down €391,083 (-64.2%), from €609,048 to €217,965
of which Taxes: -€438,712
- Provisions -€262,788
down €262,788 (-72.8%), from €360,919 to €98,131
of which Provisions for liabilities and charges: -€230,318
- Trade debts -€156,198
down €156,198 (-11.6%), from €1.3m to €1.2m
- Accrued charges and deferred income -€117,362
down €117,362 (-25.3%), from €464,762 to €347,401
Income statement
- Staff costs +€376,899
up €376,899 (+30.7%), from €1.2m to €1.6m
- Depreciation +€324,171
up €324,171 (+49.8%), from €651,145 to €975,315
- Provisions -€209,897
down €209,897 (-1027.9%), from -€20,421 to -€230,318
- Financial income -€202,981
down €202,981 (-81.3%), from €249,651 to €46,670
of which Financial income: -€204,781
- Other operating charges -€113,151
down €113,151 (-54.6%), from €207,157 to €94,006
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.
Result 2023
€613,579
Gross operating margin
-€18,039
Staff costs
-€376,899
Depreciation
-€324,171
Write-downs
+€11,102
Provisions
+€209,897
Other operating charges
+€113,151
Other operating items
-€83,376
Financial income
-€202,981
Financial charges
-€51,989
Taxes
+€99,989
Result 2024
-€9,737
Cash bridge derived
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.
From operations
+€78,417
Investment
-€1.3m
Financing
+€1.3m
Cash 2023
€82,290
From operations (derived)
+€78,417
Net result for the year
-€9,737
Depreciation
+€975,315
Stocks and contracts
-€15,029
Receivables within one year
+€36,889
Deferred charges and accrued income
+€18,359
Provisions
-€262,788
Trade debts
-€156,198
Tax, wage and social debts
-€391,083
Other debts
+€50
Accrued charges and deferred income
-€117,362
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€1.3m
Financing
+€1.3m
Debts after one year
+€1.3m
Cash 2024
€153,612
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,767,578 | €10,155,763 | +€388,185 | +4.0% |
| Fixed assets | 21/28 | €8,367,824 | €8,724,906 | +€357,082 | +4.3% |
| Intangible fixed assets | 21 | €7,661 | €4,885 | -€2,776 | -36.2% |
| Tangible fixed assets | 22/27 | €6,757,339 | €8,720,021 | +€2.0m | +29.0% |
| Land and buildings | 22 | €1,265,779 | €2,978,535 | +€1.7m | +135.3% |
| Plant, machinery and equipment | 23 | €2,938,369 | €3,937,792 | +€999,424 | +34.0% |
| Furniture and vehicles | 24 | €41,180 | €300,263 | +€259,083 | +629.1% |
| Assets under construction and advance payments | 27 | €2,512,011 | €1,503,431 | -€1.0m | -40.2% |
| Financial fixed assets | 28 | €1,602,824 | - | -€1.6m | |
| Current assets | 29/58 | €1,399,754 | €1,430,857 | +€31,103 | +2.2% |
| Stocks and contracts in progress | 3 | €140,131 | €155,160 | +€15,029 | +10.7% |
| Stocks | 30/36 | €140,131 | €155,160 | +€15,029 | +10.7% |
| Amounts receivable within one year | 40/41 | €1,138,928 | €1,102,040 | -€36,889 | -3.2% |
| Trade receivables | 40 | €914,015 | €375,677 | -€538,338 | -58.9% |
| Other amounts receivable | 41 | €224,914 | €726,363 | +€501,449 | +223.0% |
| Cash at bank and in hand | 54/58 | €82,290 | €153,612 | +€71,323 | +86.7% |
| Deferred charges and accrued income | 490/1 | €38,405 | €20,046 | -€18,359 | -47.8% |
| Total equity and liabilities | 10/49 | €9,767,578 | €10,155,763 | +€388,185 | +4.0% |
| Equity | 10/15 | €6,975,600 | €6,965,863 | -€9,737 | -0.1% |
| Contributions | 10/11 | €5,000,000 | €5,000,000 | = | 0.0% |
| Reserves | 13 | €1,975,600 | €1,965,863 | -€9,737 | -0.5% |
| Non-distributable reserves | 130/1 | €445,976 | €450,359 | +€4,383 | +1.0% |
| Reserves not available under the articles | 1311 | €445,976 | €450,359 | +€4,383 | +1.0% |
| Tax-exempt reserves | 132 | €605,681 | €508,274 | -€97,407 | -16.1% |
| Distributable reserves | 133 | €923,944 | €1,007,230 | +€83,286 | +9.0% |
| Provisions and deferred taxes | 16 | €360,919 | €98,131 | -€262,788 | -72.8% |
| Provisions for liabilities and charges | 160/5 | €230,318 | - | -€230,318 | |
| Major repairs and maintenance | 162 | €105,318 | - | -€105,318 | |
| Environmental obligations | 163 | €125,000 | - | -€125,000 | |
| Deferred taxes | 168 | €130,600 | €98,131 | -€32,469 | -24.9% |
| Amounts payable | 17/49 | €2,431,059 | €3,091,769 | +€660,710 | +27.2% |
| Amounts payable after more than one year | 17 | - | €1,325,303 | +€1.3m | |
| Other amounts payable | 178/9 | - | €1,325,303 | +€1.3m | |
| Amounts payable within one year | 42/48 | €1,966,297 | €1,419,066 | -€547,231 | -27.8% |
| Trade debts | 44 | €1,348,848 | €1,192,650 | -€156,198 | -11.6% |
| Suppliers | 440/4 | €1,348,848 | €1,192,650 | -€156,198 | -11.6% |
| Taxes, remuneration and social security | 45 | €609,048 | €217,965 | -€391,083 | -64.2% |
| Taxes | 450/3 | €445,099 | €6,387 | -€438,712 | -98.6% |
| Remuneration and social security | 454/9 | €163,948 | €211,577 | +€47,629 | +29.1% |
| Other amounts payable | 47/48 | €8,401 | €8,451 | +€50 | +0.6% |
| Accrued charges and deferred income | 492/3 | €464,762 | €347,401 | -€117,362 | -25.3% |
| Remuneration, social security and pensions | 62 | €1,229,304 | €1,606,203 | +€376,899 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €651,145 | €975,315 | +€324,171 | +49.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,102 | - | -€11,102 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€20,421 | -€230,318 | -€209,897 | -1027.9% |
| Other operating charges | 640/8 | €207,157 | €94,006 | -€113,151 | -54.6% |
| Non-recurring operating charges | 66A | - | €83,376 | +€83,376 | |
| Gross operating margin | 9900 | €2,558,235 | €2,540,196 | -€18,039 | -0.7% |
| Operating profit (loss) | 9901 | €479,949 | €11,615 | -€468,334 | -97.6% |
| Financial income | 75/76B | €249,651 | €46,670 | -€202,981 | -81.3% |
| Recurring financial income | 75 | €249,651 | €44,870 | -€204,781 | -82.0% |
| Non-recurring financial income | 76B | - | €1,800 | +€1,800 | |
| Financial charges | 65/66B | €4,359 | €56,348 | +€51,989 | +1192.6% |
| Recurring financial charges | 65 | €4,359 | €56,348 | +€51,989 | +1192.6% |
| Profit (loss) for the period before taxes | 9903 | €725,241 | €1,936 | -€723,305 | -99.7% |
| Transfer from deferred taxes | 780 | €32,469 | €32,469 | = | 0.0% |
| Income taxes | 67/77 | €144,132 | €44,143 | -€99,989 | -69.4% |
| Profit (loss) for the period | 9904 | €613,579 | -€9,737 | -€623,316 | |
| Transfer from tax-exempt reserves | 789 | €97,407 | €97,407 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €710,986 | €87,670 | -€623,316 | -87.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.