Pluche: 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.
Pluche
Largest movements
- Stocks and contracts -€32,972
down €32,972 (-100.0%), from €32,972 to €0
- Receivables after one year -€20,700
down €20,700 (-100.0%), from €20,700 to €0
- Receivables within one year +€4,228
up €4,228 (+42.6%), from €9,931 to €14,159
of which Other amounts receivable: +€3,973
- Cash +€3,892
up €3,892 (+112.7%), from €3,453 to €7,345
- Deferred charges and accrued income -€3,282
down €3,282 (-100.0%), from €3,282 to €0
- Debts after one year -€80,000
down €80,000 (-100.0%), from €80,000 to €0
- Profit (loss) carried forward +€34,250
up €34,250, from -€33,953 to €297
- Advances received -€7,682
no longer reported in 2025 (was €7,682)
- Accrued charges and deferred income +€7,395
new in 2025: €7,395
- Other debts -€1,986
no longer reported in 2025 (was €1,986)
- Gross operating margin -€21,935
down €21,935, from €11,736 to -€10,199
- Depreciation -€1,011
down €1,011 (-80.3%), from €1,260 to €249
- Other operating charges -€884
down €884 (-32.3%), from €2,740 to €1,856
- Financial income -€766
down €766 (-100.0%), from €766 to €0
- Taxes -€409
down €409 (-100.0%), from €409 to €0
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,525 | €21,504 | -€50,021 | -69.9% |
| Fixed assets | 21/28 | €1,186 | €0 | -€1,186 | -100.0% |
| Tangible fixed assets | 22/27 | €1,186 | €0 | -€1,186 | -100.0% |
| Furniture and vehicles | 24 | €1,186 | €0 | -€1,186 | -100.0% |
| Current assets | 29/58 | €70,338 | €21,504 | -€48,834 | -69.4% |
| Amounts receivable after more than one year | 29 | €20,700 | €0 | -€20,700 | -100.0% |
| Other amounts receivable | 291 | €20,700 | €0 | -€20,700 | -100.0% |
| Stocks and contracts in progress | 3 | €32,972 | €0 | -€32,972 | -100.0% |
| Stocks | 30/36 | €32,972 | €0 | -€32,972 | -100.0% |
| Amounts receivable within one year | 40/41 | €9,931 | €14,159 | +€4,228 | +42.6% |
| Trade receivables | 40 | €9,863 | €10,118 | +€256 | +2.6% |
| Other amounts receivable | 41 | €68 | €4,040 | +€3,973 | +5854.2% |
| Cash at bank and in hand | 54/58 | €3,453 | €7,345 | +€3,892 | +112.7% |
| Deferred charges and accrued income | 490/1 | €3,282 | €0 | -€3,282 | -100.0% |
| Total equity and liabilities | 10/49 | €71,525 | €21,504 | -€50,021 | -69.9% |
| Equity | 10/15 | -€31,453 | €2,797 | +€34,250 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,953 | €297 | +€34,250 | |
| Amounts payable | 17/49 | €102,978 | €18,707 | -€84,271 | -81.8% |
| Amounts payable after more than one year | 17 | €80,000 | €0 | -€80,000 | -100.0% |
| Financial debts | 170/4 | €80,000 | €0 | -€80,000 | -100.0% |
| Amounts payable within one year | 42/48 | €22,978 | €11,312 | -€11,666 | -50.8% |
| Financial debts | 43 | €935 | €0 | -€935 | -100.0% |
| Credit institutions | 430/8 | €935 | €0 | -€935 | -100.0% |
| Trade debts | 44 | €5,654 | €5,671 | +€17 | +0.3% |
| Suppliers | 440/4 | €5,654 | €5,671 | +€17 | +0.3% |
| Advances received on contracts in progress | 46 | €7,682 | - | -€7,682 | |
| Taxes, remuneration and social security | 45 | €6,720 | €5,640 | -€1,080 | -16.1% |
| Taxes | 450/3 | €6,720 | €5,640 | -€1,080 | -16.1% |
| Other amounts payable | 47/48 | €1,986 | - | -€1,986 | |
| Accrued charges and deferred income | 492/3 | - | €7,395 | +€7,395 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,260 | €249 | -€1,011 | -80.3% |
| Other operating charges | 640/8 | €2,740 | €1,856 | -€884 | -32.3% |
| Non-recurring operating charges | 66A | €750 | - | -€750 | |
| Gross operating margin | 9900 | €11,736 | -€10,199 | -€21,935 | |
| Operating profit (loss) | 9901 | €6,986 | -€12,303 | -€19,290 | |
| Financial income | 75/76B | €766 | €0 | -€766 | -100.0% |
| Recurring financial income | 75 | €766 | €0 | -€766 | -100.0% |
| Financial charges | 65/66B | €1,864 | €1,625 | -€239 | -12.8% |
| Recurring financial charges | 65 | €1,864 | €1,625 | -€239 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €5,889 | -€13,928 | -€19,817 | |
| Income taxes | 67/77 | €409 | €0 | -€409 | -100.0% |
| Profit (loss) for the period | 9904 | €5,480 | -€13,928 | -€19,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,480 | -€13,928 | -€19,408 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.