PLOUM PLOUM: 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.
PLOUM PLOUM
Largest movements
- Receivables within one year -€9,945
no longer reported in 2025 (was €9,945)
of which Other amounts receivable: -€8,587
- Cash -€7,417
down €7,417 (-65.7%), from €11,282 to €3,864
mainly Debts after one year (-€13,779) and Accrued charges and deferred income (-€4,637)
- Tangible fixed assets -€2,414
down €2,414 (-50.4%), from €4,788 to €2,374
of which Plant, machinery and equipment: -€2,043
- Financial fixed assets +€2,370
up €2,370 (+389%), from €610 to €2,980
- Debts after one year -€13,779
no longer reported in 2025 (was €13,779)
- Accrued charges and deferred income -€4,637
no longer reported in 2025 (was €4,637)
- Other debts +€3,168
up €3,168 (+4.8%), from €66,016 to €69,184
- Profit (loss) carried forward -€1,810
down €1,810 (-2.3%), from -€77,938 to -€79,748
- Trade debts -€1,479
down €1,479 (-97.0%), from €1,526 to €46
- Gross operating margin -€7,625
down €7,625 (-69.6%), from €10,957 to €3,332
- Purchases and services +€5,161
up €5,161 (+29.2%), from €17,674 to €22,835
- Turnover -€2,464
down €2,464 (-8.6%), from €28,631 to €26,168
- Other operating charges +€1,356
up €1,356 (+585%), from €232 to €1,587
- Depreciation +€371
up €371 (+21.1%), from €1,755 to €2,126
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,625 | €9,218 | -€17,406 | -65.4% |
| Fixed assets | 21/28 | €5,398 | €5,354 | -€44 | -0.8% |
| Tangible fixed assets | 22/27 | €4,788 | €2,374 | -€2,414 | -50.4% |
| Plant, machinery and equipment | 23 | €4,417 | €2,374 | -€2,043 | -46.3% |
| Furniture and vehicles | 24 | €371 | - | -€371 | |
| Financial fixed assets | 28 | €610 | €2,980 | +€2,370 | +389% |
| Current assets | 29/58 | €21,226 | €3,864 | -€17,362 | -81.8% |
| Amounts receivable within one year | 40/41 | €9,945 | - | -€9,945 | |
| Trade receivables | 40 | €1,358 | - | -€1,358 | |
| Other amounts receivable | 41 | €8,587 | - | -€8,587 | |
| Cash at bank and in hand | 54/58 | €11,282 | €3,864 | -€7,417 | -65.7% |
| Total equity and liabilities | 10/49 | €26,625 | €9,218 | -€17,406 | -65.4% |
| Equity | 10/15 | -€59,333 | -€61,143 | -€1,810 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5 | €5 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5 | €5 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5 | €5 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,938 | -€79,748 | -€1,810 | -2.3% |
| Amounts payable | 17/49 | €85,958 | €70,361 | -€15,597 | -18.1% |
| Amounts payable after more than one year | 17 | €13,779 | - | -€13,779 | |
| Advances received on contracts in progress | 176 | €13,779 | - | -€13,779 | |
| Amounts payable within one year | 42/48 | €67,542 | €70,361 | +€2,820 | +4.2% |
| Trade debts | 44 | €1,526 | €46 | -€1,479 | -97.0% |
| Suppliers | 440/4 | €1,526 | €46 | -€1,479 | -97.0% |
| Taxes, remuneration and social security | 45 | - | €1,131 | +€1,131 | |
| Taxes | 450/3 | - | €1,131 | +€1,131 | |
| Other amounts payable | 47/48 | €66,016 | €69,184 | +€3,168 | +4.8% |
| Accrued charges and deferred income | 492/3 | €4,637 | - | -€4,637 | |
| Turnover | 70 | €28,631 | €26,168 | -€2,464 | -8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,674 | €22,835 | +€5,161 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,755 | €2,126 | +€371 | +21.1% |
| Other operating charges | 640/8 | €232 | €1,587 | +€1,356 | +585% |
| Non-recurring operating charges | 66A | - | €1,200 | +€1,200 | |
| Gross operating margin | 9900 | €10,957 | €3,332 | -€7,625 | -69.6% |
| Operating profit (loss) | 9901 | €8,970 | -€1,581 | -€10,551 | |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €278 | €229 | -€49 | -17.5% |
| Recurring financial charges | 65 | €278 | €229 | -€49 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €8,704 | -€1,810 | -€10,514 | |
| Profit (loss) for the period | 9904 | €8,704 | -€1,810 | -€10,514 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,704 | -€1,810 | -€10,514 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.