PLUDA: 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.
PLUDA
Largest movements
- Cash +€1.5m
up €1.5m (+157%), from €948,059 to €2.4m
mainly Other debts (+€2.0m) and Net result for the year (+€1.6m)
- Stocks and contracts -€253,570
down €253,570 (-41.5%), from €611,570 to €358,000
- Receivables within one year +€224,947
up €224,947 (+128%), from €175,123 to €400,070
of which Trade receivables: +€237,775
- Other debts +€2.0m
up €2.0m (+27,948%), from €7,150 to €2.0m
- Reserves -€409,540
down €409,540 (-18.9%), from €2.2m to €1.8m
of which Distributable reserves: -€409,540
- Debts after one year -€232,619
down €232,619 (-24.6%), from €947,500 to €714,880
- Tax, wage and social debts +€114,251
up €114,251 (+47.9%), from €238,554 to €352,805
- Gross operating margin +€641,061
up €641,061 (+35.9%), from €1.8m to €2.4m
- Taxes +€149,238
up €149,238 (+38.4%), from €388,554 to €537,792
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 | €3,915,206 | €5,362,894 | +€1.4m | +37.0% |
| Fixed assets | 21/28 | €2,180,454 | €2,167,327 | -€13,128 | -0.6% |
| Tangible fixed assets | 22/27 | €2,180,454 | €2,167,327 | -€13,128 | -0.6% |
| Land and buildings | 22 | €1,756,201 | €1,629,989 | -€126,212 | -7.2% |
| Plant, machinery and equipment | 23 | €221,423 | €421,078 | +€199,655 | +90.2% |
| Furniture and vehicles | 24 | €22,155 | €10,585 | -€11,570 | -52.2% |
| Other tangible fixed assets | 26 | €180,675 | €105,675 | -€75,000 | -41.5% |
| Current assets | 29/58 | €1,734,751 | €3,195,568 | +€1.5m | +84.2% |
| Stocks and contracts in progress | 3 | €611,570 | €358,000 | -€253,570 | -41.5% |
| Stocks | 30/36 | €611,570 | €358,000 | -€253,570 | -41.5% |
| Amounts receivable within one year | 40/41 | €175,123 | €400,070 | +€224,947 | +128% |
| Trade receivables | 40 | €159,928 | €397,703 | +€237,775 | +149% |
| Other amounts receivable | 41 | €15,195 | €2,367 | -€12,828 | -84.4% |
| Cash at bank and in hand | 54/58 | €948,059 | €2,437,497 | +€1.5m | +157% |
| Total equity and liabilities | 10/49 | €3,915,206 | €5,362,894 | +€1.4m | +37.0% |
| Equity | 10/15 | €2,186,279 | €1,776,739 | -€409,540 | -18.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,166,279 | €1,756,739 | -€409,540 | -18.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,166,279 | €1,756,739 | -€409,540 | -18.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,728,927 | €3,586,155 | +€1.9m | +107% |
| Amounts payable after more than one year | 17 | €947,500 | €714,880 | -€232,619 | -24.6% |
| Financial debts | 170/4 | €947,500 | €714,880 | -€232,619 | -24.6% |
| Amounts payable within one year | 42/48 | €781,427 | €2,871,275 | +€2.1m | +267% |
| Current portion of amounts payable after more than one year | 42 | €159,286 | €149,286 | -€10,000 | -6.3% |
| Trade debts | 44 | €376,437 | €363,775 | -€12,662 | -3.4% |
| Suppliers | 440/4 | €376,437 | €363,775 | -€12,662 | -3.4% |
| Taxes, remuneration and social security | 45 | €238,554 | €352,805 | +€114,251 | +47.9% |
| Taxes | 450/3 | €238,554 | €352,805 | +€114,251 | +47.9% |
| Other amounts payable | 47/48 | €7,150 | €2,005,409 | +€2.0m | +27,948% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249,958 | €253,996 | +€4,037 | +1.6% |
| Other operating charges | 640/8 | €24,381 | €28,326 | +€3,945 | +16.2% |
| Gross operating margin | 9900 | €1,784,276 | €2,425,337 | +€641,061 | +35.9% |
| Operating profit (loss) | 9901 | €1,509,937 | €2,143,016 | +€633,079 | +41.9% |
| Financial income | 75/76B | €12 | €3,543 | +€3,531 | +28,727% |
| Recurring financial income | 75 | €12 | €3,543 | +€3,531 | +28,727% |
| Financial charges | 65/66B | €41,721 | €18,307 | -€23,414 | -56.1% |
| Recurring financial charges | 65 | €41,721 | €18,307 | -€23,414 | -56.1% |
| Profit (loss) for the period before taxes | 9903 | €1,468,228 | €2,128,251 | +€660,023 | +45.0% |
| Income taxes | 67/77 | €388,554 | €537,792 | +€149,238 | +38.4% |
| Profit (loss) for the period | 9904 | €1,079,674 | €1,590,460 | +€510,785 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,079,674 | €1,590,460 | +€510,785 | +47.3% |
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 18 October 2026 via checked.be.