PLUBO: 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.
PLUBO
Largest movements
- Cash +€43,172
up €43,172 (+169.2%), from €25,520 to €68,692
mainly Net result for the year (+€42,719) and Receivables after one year (+€21,421)
- Current investments +€27,822
up €27,822 (+48.1%), from €57,822 to €85,644
- Receivables after one year -€21,421
no longer reported in 2024 (was €21,421)
- Tangible fixed assets -€18,641
down €18,641 (-37.1%), from €50,289 to €31,648
of which Furniture and vehicles: -€9,881
- Receivables within one year +€9,691
up €9,691 (+44.2%), from €21,918 to €31,609
of which Other amounts receivable: +€9,482
- Reserves +€42,700
up €42,700 (+31.7%), from €134,500 to €177,200
- Trade debts -€4,478
down €4,478 (-72.4%), from €6,189 to €1,711
- Gross operating margin +€5,399
up €5,399 (+6.8%), from €79,188 to €84,587
- Taxes +€2,292
up €2,292 (+10.5%), from €21,745 to €24,037
- Financial income +€1,792
up €1,792 (+110.3%), from €1,625 to €3,417
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,432 | €224,248 | +€38,816 | +20.9% |
| Fixed assets | 21/28 | €50,289 | €31,648 | -€18,641 | -37.1% |
| Tangible fixed assets | 22/27 | €50,289 | €31,648 | -€18,641 | -37.1% |
| Land and buildings | 22 | €34,394 | €25,634 | -€8,760 | -25.5% |
| Furniture and vehicles | 24 | €15,895 | €6,014 | -€9,881 | -62.2% |
| Current assets | 29/58 | €135,143 | €192,599 | +€57,457 | +42.5% |
| Amounts receivable after more than one year | 29 | €21,421 | - | -€21,421 | |
| Other amounts receivable | 291 | €21,421 | - | -€21,421 | |
| Amounts receivable within one year | 40/41 | €21,918 | €31,609 | +€9,691 | +44.2% |
| Trade receivables | 40 | €16,336 | €16,545 | +€209 | +1.3% |
| Other amounts receivable | 41 | €5,581 | €15,063 | +€9,482 | +169.9% |
| Current investments | 50/53 | €57,822 | €85,644 | +€27,822 | +48.1% |
| Cash at bank and in hand | 54/58 | €25,520 | €68,692 | +€43,172 | +169.2% |
| Deferred charges and accrued income | 490/1 | €8,462 | €6,655 | -€1,807 | -21.4% |
| Total equity and liabilities | 10/49 | €185,432 | €224,248 | +€38,816 | +20.9% |
| Equity | 10/15 | €167,241 | €209,960 | +€42,719 | +25.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €134,500 | €177,200 | +€42,700 | +31.7% |
| Distributable reserves | 133 | €134,500 | €177,200 | +€42,700 | +31.7% |
| Profit (loss) carried forward | 14 | €12,741 | €12,760 | +€19 | +0.1% |
| Amounts payable | 17/49 | €18,191 | €14,288 | -€3,903 | -21.5% |
| Amounts payable within one year | 42/48 | €17,994 | €14,008 | -€3,986 | -22.2% |
| Trade debts | 44 | €6,189 | €1,711 | -€4,478 | -72.4% |
| Suppliers | 440/4 | €6,189 | €1,711 | -€4,478 | -72.4% |
| Taxes, remuneration and social security | 45 | €11,805 | €12,297 | +€491 | +4.2% |
| Taxes | 450/3 | €11,805 | €12,297 | +€491 | +4.2% |
| Accrued charges and deferred income | 492/3 | €196 | €280 | +€84 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,965 | €18,641 | +€676 | +3.8% |
| Other operating charges | 640/8 | €2,305 | €2,336 | +€31 | +1.3% |
| Gross operating margin | 9900 | €79,188 | €84,587 | +€5,399 | +6.8% |
| Operating profit (loss) | 9901 | €58,918 | €63,610 | +€4,692 | +8.0% |
| Financial income | 75/76B | €1,625 | €3,417 | +€1,792 | +110.3% |
| Recurring financial income | 75 | €1,625 | €3,417 | +€1,792 | +110.3% |
| Financial charges | 65/66B | €800 | €272 | -€528 | -66.0% |
| Recurring financial charges | 65 | €800 | €272 | -€528 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €59,743 | €66,756 | +€7,013 | +11.7% |
| Income taxes | 67/77 | €21,745 | €24,037 | +€2,292 | +10.5% |
| Profit (loss) for the period | 9904 | €37,998 | €42,719 | +€4,721 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,998 | €42,719 | +€4,721 | +12.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.