PLUCOPTAIR: 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.
PLUCOPTAIR
Largest movements
- Tangible fixed assets -€5,558
down €5,558 (-85.3%), from €6,512 to €955
of which Furniture and vehicles: -€3,783
- Cash -€1,653
down €1,653 (-61.6%), from €2,682 to €1,029
mainly Net result for the year (-€17,689) and Tax, wage and social debts (-€1,824)
- Receivables within one year +€1,135
up €1,135 (+65.0%), from €1,746 to €2,882
of which Trade receivables: +€2,195
- Profit (loss) carried forward -€17,689
down €17,689 (-169.3%), from -€10,448 to -€28,137
- Other debts +€12,319
up €12,319 (+225.9%), from €5,455 to €17,774
- Tax, wage and social debts -€1,824
no longer reported in 2025 (was €1,824)
- Trade debts +€1,118
up €1,118 (+1018.2%), from €110 to €1,228
- Gross operating margin -€9,332
down €9,332 (-268.5%), from -€3,476 to -€12,808
- Depreciation -€2,052
down €2,052 (-27.0%), from €7,609 to €5,558
- Taxes -€1,145
new in 2025: -€1,145
- Other operating charges -€1,001
down €1,001 (-71.5%), from €1,400 to €400
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 | €10,940 | €4,865 | -€6,075 | -55.5% |
| Fixed assets | 21/28 | €6,512 | €955 | -€5,558 | -85.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €6,512 | €955 | -€5,558 | -85.3% |
| Plant, machinery and equipment | 23 | €2,703 | €928 | -€1,775 | -65.7% |
| Furniture and vehicles | 24 | €3,809 | €26 | -€3,783 | -99.3% |
| Current assets | 29/58 | €4,428 | €3,910 | -€517 | -11.7% |
| Amounts receivable within one year | 40/41 | €1,746 | €2,882 | +€1,135 | +65.0% |
| Trade receivables | 40 | €303 | €2,498 | +€2,195 | +725.7% |
| Other amounts receivable | 41 | €1,444 | €384 | -€1,060 | -73.4% |
| Cash at bank and in hand | 54/58 | €2,682 | €1,029 | -€1,653 | -61.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €10,940 | €4,865 | -€6,075 | -55.5% |
| Equity | 10/15 | €3,552 | -€14,137 | -€17,689 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,448 | -€28,137 | -€17,689 | -169.3% |
| Amounts payable | 17/49 | €7,388 | €19,002 | +€11,614 | +157.2% |
| Amounts payable within one year | 42/48 | €7,388 | €19,002 | +€11,614 | +157.2% |
| Trade debts | 44 | €110 | €1,228 | +€1,118 | +1018.2% |
| Suppliers | 440/4 | €110 | €1,228 | +€1,118 | +1018.2% |
| Taxes, remuneration and social security | 45 | €1,824 | - | -€1,824 | |
| Taxes | 450/3 | €1,824 | - | -€1,824 | |
| Other amounts payable | 47/48 | €5,455 | €17,774 | +€12,319 | +225.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,609 | €5,558 | -€2,052 | -27.0% |
| Other operating charges | 640/8 | €1,400 | €400 | -€1,001 | -71.5% |
| Gross operating margin | 9900 | -€3,476 | -€12,808 | -€9,332 | -268.5% |
| Operating profit (loss) | 9901 | -€12,486 | -€18,766 | -€6,280 | -50.3% |
| Financial charges | 65/66B | €57 | €68 | +€11 | +20.0% |
| Recurring financial charges | 65 | €57 | €68 | +€11 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,542 | -€18,834 | -€6,291 | -50.2% |
| Income taxes | 67/77 | - | -€1,145 | -€1,145 | |
| Profit (loss) for the period | 9904 | -€12,542 | -€17,689 | -€5,147 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,542 | -€17,689 | -€5,147 | -41.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.