PLUIM SOFIE: 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.
PLUIM SOFIE
Largest movements
- Cash +€37,988
up €37,988 (+13.4%), from €283,505 to €321,493
mainly Net result for the year (+€76,648) and Trade debts (+€16,495)
- Receivables within one year +€11,352
up €11,352 (+4,157%), from €273 to €11,626
of which Other amounts receivable: +€9,350
- Tangible fixed assets -€10,776
down €10,776 (-6.0%), from €178,665 to €167,888
of which Land and buildings: -€9,214
- Reserves +€76,600
up €76,600 (+21.4%), from €358,100 to €434,700
- Tax, wage and social debts -€42,770
down €42,770 (-81.6%), from €52,390 to €9,620
of which Taxes: -€46,540
- Trade debts +€16,495
up €16,495 (+2,262%), from €729 to €17,224
- Debts after one year -€8,424
down €8,424 (-5.7%), from €148,373 to €139,950
- Turnover +€385,038
new in 2025: €385,038
- Purchases and services +€260,388
new in 2025: €260,388
- Staff costs +€29,901
new in 2025: €29,901
- Gross operating margin -€15,600
down €15,600 (-8.8%), from €176,671 to €161,072
- Taxes -€14,177
down €14,177 (-31.6%), from €44,826 to €30,650
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 | €570,867 | €613,443 | +€42,577 | +7.5% |
| Fixed assets | 21/28 | €178,665 | €167,888 | -€10,776 | -6.0% |
| Tangible fixed assets | 22/27 | €178,665 | €167,888 | -€10,776 | -6.0% |
| Land and buildings | 22 | €154,104 | €144,890 | -€9,214 | -6.0% |
| Plant, machinery and equipment | 23 | €8,110 | €5,807 | -€2,303 | -28.4% |
| Furniture and vehicles | 24 | €2,577 | €5,353 | +€2,776 | +108% |
| Other tangible fixed assets | 26 | €13,874 | €11,838 | -€2,036 | -14.7% |
| Current assets | 29/58 | €392,202 | €445,555 | +€53,353 | +13.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,356 | €11,498 | +€4,142 | +56.3% |
| Stocks | 30/36 | €7,356 | €11,498 | +€4,142 | +56.3% |
| Amounts receivable within one year | 40/41 | €273 | €11,626 | +€11,352 | +4,157% |
| Trade receivables | 40 | €273 | €2,275 | +€2,002 | +733% |
| Other amounts receivable | 41 | - | €9,350 | +€9,350 | |
| Cash at bank and in hand | 54/58 | €283,505 | €321,493 | +€37,988 | +13.4% |
| Deferred charges and accrued income | 490/1 | €1,068 | €938 | -€130 | -12.2% |
| Total equity and liabilities | 10/49 | €570,867 | €613,443 | +€42,577 | +7.5% |
| Equity | 10/15 | €360,256 | €436,903 | +€76,648 | +21.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €358,100 | €434,700 | +€76,600 | +21.4% |
| Distributable reserves | 133 | €358,100 | €434,700 | +€76,600 | +21.4% |
| Profit (loss) carried forward | 14 | €156 | €203 | +€48 | +30.8% |
| Amounts payable | 17/49 | €210,611 | €176,540 | -€34,071 | -16.2% |
| Amounts payable after more than one year | 17 | €148,373 | €139,950 | -€8,424 | -5.7% |
| Financial debts | 170/4 | €148,373 | €139,950 | -€8,424 | -5.7% |
| Amounts payable within one year | 42/48 | €62,238 | €36,590 | -€25,648 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €8,293 | €8,424 | +€131 | +1.6% |
| Trade debts | 44 | €729 | €17,224 | +€16,495 | +2,262% |
| Suppliers | 440/4 | €729 | €17,224 | +€16,495 | +2,262% |
| Taxes, remuneration and social security | 45 | €52,390 | €9,620 | -€42,770 | -81.6% |
| Taxes | 450/3 | €52,390 | €5,850 | -€46,540 | -88.8% |
| Remuneration and social security | 454/9 | - | €3,770 | +€3,770 | |
| Other amounts payable | 47/48 | €826 | €1,323 | +€496 | +60.1% |
| Turnover | 70 | - | €385,038 | +€385,038 | |
| Non-recurring operating income | 76A | - | €609 | +€609 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €260,388 | +€260,388 | |
| Remuneration, social security and pensions | 62 | - | €29,901 | +€29,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,737 | €14,596 | -€4,141 | -22.1% |
| Other operating charges | 640/8 | €2,634 | €2,813 | +€179 | +6.8% |
| Non-recurring operating charges | 66A | - | €4,122 | +€4,122 | |
| Gross operating margin | 9900 | €176,671 | €161,072 | -€15,600 | -8.8% |
| Operating profit (loss) | 9901 | €155,300 | €109,640 | -€45,660 | -29.4% |
| Financial income | 75/76B | - | €170 | +€170 | |
| Recurring financial income | 75 | - | €170 | +€170 | |
| Financial charges | 65/66B | €2,630 | €2,512 | -€118 | -4.5% |
| Recurring financial charges | 65 | €2,630 | €2,512 | -€118 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €152,671 | €107,298 | -€45,373 | -29.7% |
| Income taxes | 67/77 | €44,826 | €30,650 | -€14,177 | -31.6% |
| Profit (loss) for the period | 9904 | €107,844 | €76,648 | -€31,196 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €107,844 | €76,648 | -€31,196 | -28.9% |
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 15 October 2026 via checked.be.