PLUDIS: 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.
What changed
PLUDIS
NACE 46.322, Wholesale trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€422,828
2024 · €229,332+€193,495
Equity
€1.9m
2024 · €1.6m+€322,828
Cash
€1.1m
2024 · €314,876+€779,324
Balance sheet total
€12.7m
2024 · €11.5m+€1.1m
Largest movements
Assets
- Receivables within one year +€865,792
up €865,792 (+11.2%), from €7.8m to €8.6m
of which Trade receivables: +€1.0m
- Cash +€779,324
up €779,324 (+247.5%), from €314,876 to €1.1m
mainly Short-term financial debts (+€506,889) and Stocks and contracts (+€492,151)
- Stocks and contracts -€492,151
down €492,151 (-18.3%), from €2.7m to €2.2m
Equity and liabilities
- Short-term financial debts +€506,889
up €506,889 (+7.3%), from €6.9m to €7.4m
- Reserves +€322,828
up €322,828 (+20.8%), from €1.5m to €1.9m
of which Distributable reserves: +€322,828
- Other debts +€232,651
up €232,651 (+397.3%), from €58,561 to €291,212
Income statement
- Goods and materials +€17.9m
up €17.9m (+28.7%), from €62.1m to €80.0m
of which Purchases: +€17.6m
- Turnover +€17.7m
up €17.7m (+25.4%), from €69.6m to €87.3m
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.
Result 2024
€229,332
Turnover
+€17.7m
Other operating income
-€84,306
Goods and materials
-€17.9m
Services and other goods
+€302,429
Staff costs
+€73,424
Depreciation
-€13,383
Write-downs
+€96,119
Other operating charges
+€2,316
Financial income
+€142
Financial charges
+€26,660
Taxes
-€25,500
Result 2025
€422,828
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.
From operations
+€623,196
Investment
-€194,540
Financing
+€350,669
Cash 2024
€314,876
From operations (derived)
+€623,196
Net result for the year
+€422,828
Depreciation
+€204,037
Stocks and contracts
+€492,151
Receivables within one year
-€865,792
Deferred charges and accrued income
-€808
Trade debts
+€109,556
Tax, wage and social debts
+€32,101
Other debts
+€232,651
Accrued charges and deferred income
-€3,527
Investment (derived)
-€194,540
Investment in fixed assets (net)
-€194,540
Financing
+€350,669
Debts after one year
-€46,150
Current portion of long-term debt
-€10,070
Short-term financial debts
+€506,889
Contributions, distributions and other
-€100,000
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,514,270 | €12,658,547 | +€1.1m | +9.9% |
| Fixed assets | 21/28 | €755,133 | €745,637 | -€9,496 | -1.3% |
| Intangible fixed assets | 21 | €8,329 | €10,657 | +€2,328 | +28.0% |
| Tangible fixed assets | 22/27 | €746,804 | €734,980 | -€11,824 | -1.6% |
| Plant, machinery and equipment | 23 | €334,131 | €472,526 | +€138,395 | +41.4% |
| Furniture and vehicles | 24 | €5,717 | €5,794 | +€77 | +1.3% |
| Leasing and similar rights | 25 | €406,956 | €256,660 | -€150,296 | -36.9% |
| Current assets | 29/58 | €10,759,137 | €11,912,910 | +€1.2m | +10.7% |
| Stocks and contracts in progress | 3 | €2,688,938 | €2,196,786 | -€492,151 | -18.3% |
| Stocks | 30/36 | €2,688,938 | €2,196,786 | -€492,151 | -18.3% |
| Goods purchased for resale | 34 | €2,688,938 | €2,196,786 | -€492,151 | -18.3% |
| Amounts receivable within one year | 40/41 | €7,754,835 | €8,620,627 | +€865,792 | +11.2% |
| Trade receivables | 40 | €7,260,321 | €8,265,152 | +€1.0m | +13.8% |
| Other amounts receivable | 41 | €494,515 | €355,475 | -€139,039 | -28.1% |
| Cash at bank and in hand | 54/58 | €314,876 | €1,094,200 | +€779,324 | +247.5% |
| Deferred charges and accrued income | 490/1 | €489 | €1,297 | +€808 | +165.4% |
| Total equity and liabilities | 10/49 | €11,514,270 | €12,658,547 | +€1.1m | +9.9% |
| Equity | 10/15 | €1,610,444 | €1,933,272 | +€322,828 | +20.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,548,444 | €1,871,272 | +€322,828 | +20.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,542,244 | €1,865,072 | +€322,828 | +20.9% |
| Amounts payable | 17/49 | €9,903,826 | €10,725,275 | +€821,449 | +8.3% |
| Amounts payable after more than one year | 17 | €220,701 | €174,551 | -€46,150 | -20.9% |
| Financial debts | 170/4 | €220,701 | €174,551 | -€46,150 | -20.9% |
| Leasing and similar obligations | 172 | €220,701 | €174,551 | -€46,150 | -20.9% |
| Amounts payable within one year | 42/48 | €9,675,325 | €10,546,451 | +€871,126 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €56,220 | €46,150 | -€10,070 | -17.9% |
| Financial debts | 43 | €6,931,987 | €7,438,876 | +€506,889 | +7.3% |
| Credit institutions | 430/8 | €6,931,987 | €7,438,876 | +€506,889 | +7.3% |
| Trade debts | 44 | €2,424,174 | €2,533,730 | +€109,556 | +4.5% |
| Suppliers | 440/4 | €2,424,174 | €2,533,730 | +€109,556 | +4.5% |
| Taxes, remuneration and social security | 45 | €204,383 | €236,483 | +€32,101 | +15.7% |
| Taxes | 450/3 | €34,751 | €52,246 | +€17,495 | +50.3% |
| Remuneration and social security | 454/9 | €169,632 | €184,238 | +€14,606 | +8.6% |
| Other amounts payable | 47/48 | €58,561 | €291,212 | +€232,651 | +397.3% |
| Accrued charges and deferred income | 492/3 | €7,800 | €4,273 | -€3,527 | -45.2% |
| Operating income | 70/76A | €69,886,633 | €87,472,917 | +€17.6m | +25.2% |
| Turnover | 70 | €69,631,373 | €87,301,962 | +€17.7m | +25.4% |
| Other operating income | 74 | €255,261 | €170,955 | -€84,306 | -33.0% |
| Operating charges | 60/66A | €69,158,086 | €86,552,176 | +€17.4m | +25.2% |
| Goods for resale, raw materials and consumables | 60 | €62,139,750 | €79,994,744 | +€17.9m | +28.7% |
| Purchases | 600/8 | €61,906,724 | €79,502,592 | +€17.6m | +28.4% |
| Change in stocks: decrease (increase) | 609 | €233,026 | €492,151 | +€259,125 | +111.2% |
| Services and other goods | 61 | €5,118,284 | €4,815,854 | -€302,429 | -5.9% |
| Remuneration, social security and pensions | 62 | €1,589,304 | €1,515,880 | -€73,424 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €190,653 | €204,037 | +€13,383 | +7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €96,119 | €0 | -€96,119 | -100.0% |
| Other operating charges | 640/8 | €23,977 | €21,662 | -€2,316 | -9.7% |
| Operating profit (loss) | 9901 | €728,547 | €920,741 | +€192,194 | +26.4% |
| Financial income | 75/76B | €220 | €362 | +€142 | +64.4% |
| Recurring financial income | 75 | €220 | €362 | +€142 | +64.4% |
| Other financial income | 752/9 | €220 | €362 | +€142 | +64.4% |
| Financial charges | 65/66B | €407,250 | €380,590 | -€26,660 | -6.5% |
| Recurring financial charges | 65 | €407,250 | €380,590 | -€26,660 | -6.5% |
| Debt charges | 650 | €390,939 | €378,379 | -€12,561 | -3.2% |
| Other financial charges | 652/9 | €16,311 | €2,212 | -€14,099 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €321,517 | €540,513 | +€218,995 | +68.1% |
| Income taxes | 67/77 | €92,185 | €117,685 | +€25,500 | +27.7% |
| Taxes | 670/3 | €92,185 | €117,685 | +€25,500 | +27.7% |
| Profit (loss) for the period | 9904 | €229,332 | €422,828 | +€193,495 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | €229,332 | €422,828 | +€193,495 | +84.4% |
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 9 October 2026 via checked.be.