PLOUVIER: 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.
PLOUVIER
Largest movements
- Tangible fixed assets -€25,196
down €25,196 (-34.3%), from €73,382 to €48,186
of which Furniture and vehicles: -€25,922
- Cash +€18,481
up €18,481 (+72.4%), from €25,522 to €44,003
mainly Net result for the year (+€26,704) and Depreciation (+€22,866)
- Receivables within one year +€10,556
up €10,556 (+19.4%), from €54,530 to €65,086
of which Other amounts receivable: +€19,603
- Reserves +€45,455
up €45,455 (+142.7%), from €31,860 to €77,315
of which Distributable reserves: +€45,455
- Profit (loss) carried forward -€18,751
down €18,751 (-60.4%), from €31,060 to €12,310
- Debts after one year -€17,907
down €17,907 (-36.7%), from €48,818 to €30,911
- Current portion of long-term debt -€4,623
down €4,623 (-19.1%), from €24,231 to €19,608
- Other debts -€1,872
down €1,872 (-90.3%), from €2,073 to €202
- Gross operating margin +€26,868
up €26,868 (+55.1%), from €48,770 to €75,638
- Taxes +€14,492
up €14,492 (+220.9%), from €6,560 to €21,052
- Financial charges -€6,114
down €6,114 (-62.2%), from €9,829 to €3,715
- Financial income +€5,547
up €5,547 (+761.1%), from €729 to €6,276
- Other operating charges +€1,630
up €1,630 (+45.0%), from €3,625 to €5,255
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 | €172,643 | €176,808 | +€4,165 | +2.4% |
| Fixed assets | 21/28 | €73,432 | €48,236 | -€25,196 | -34.3% |
| Tangible fixed assets | 22/27 | €73,382 | €48,186 | -€25,196 | -34.3% |
| Plant, machinery and equipment | 23 | €2,274 | €3,000 | +€726 | +31.9% |
| Furniture and vehicles | 24 | €71,108 | €45,186 | -€25,922 | -36.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €99,211 | €128,572 | +€29,361 | +29.6% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,530 | €65,086 | +€10,556 | +19.4% |
| Trade receivables | 40 | €16,346 | €7,299 | -€9,047 | -55.3% |
| Other amounts receivable | 41 | €38,183 | €57,786 | +€19,603 | +51.3% |
| Cash at bank and in hand | 54/58 | €25,522 | €44,003 | +€18,481 | +72.4% |
| Deferred charges and accrued income | 490/1 | €9,159 | €9,483 | +€324 | +3.5% |
| Total equity and liabilities | 10/49 | €172,643 | €176,808 | +€4,165 | +2.4% |
| Equity | 10/15 | €69,120 | €95,824 | +€26,704 | +38.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,860 | €77,315 | +€45,455 | +142.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €75,455 | +€45,455 | +151.5% |
| Profit (loss) carried forward | 14 | €31,060 | €12,310 | -€18,751 | -60.4% |
| Amounts payable | 17/49 | €103,523 | €80,984 | -€22,539 | -21.8% |
| Amounts payable after more than one year | 17 | €48,818 | €30,911 | -€17,907 | -36.7% |
| Financial debts | 170/4 | €48,818 | €30,911 | -€17,907 | -36.7% |
| Amounts payable within one year | 42/48 | €54,705 | €50,073 | -€4,632 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €24,231 | €19,608 | -€4,623 | -19.1% |
| Trade debts | 44 | €5,438 | €5,573 | +€135 | +2.5% |
| Suppliers | 440/4 | €5,438 | €5,573 | +€135 | +2.5% |
| Taxes, remuneration and social security | 45 | €22,962 | €24,691 | +€1,729 | +7.5% |
| Taxes | 450/3 | €16,053 | €19,612 | +€3,559 | +22.2% |
| Remuneration and social security | 454/9 | €6,909 | €5,079 | -€1,830 | -26.5% |
| Other amounts payable | 47/48 | €2,073 | €202 | -€1,872 | -90.3% |
| Remuneration, social security and pensions | 62 | €3,541 | €2,322 | -€1,219 | -34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,645 | €22,866 | -€779 | -3.3% |
| Other operating charges | 640/8 | €3,625 | €5,255 | +€1,630 | +45.0% |
| Gross operating margin | 9900 | €48,770 | €75,638 | +€26,868 | +55.1% |
| Operating profit (loss) | 9901 | €17,960 | €45,195 | +€27,236 | +151.6% |
| Financial income | 75/76B | €729 | €6,276 | +€5,547 | +761.1% |
| Recurring financial income | 75 | €729 | €6,276 | +€5,547 | +761.1% |
| Financial charges | 65/66B | €9,829 | €3,715 | -€6,114 | -62.2% |
| Recurring financial charges | 65 | €9,829 | €3,715 | -€6,114 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €8,859 | €47,756 | +€38,897 | +439.1% |
| Income taxes | 67/77 | €6,560 | €21,052 | +€14,492 | +220.9% |
| Profit (loss) for the period | 9904 | €2,299 | €26,704 | +€24,405 | +1061.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,299 | €26,704 | +€24,405 | +1061.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.