PLUIMPJE: 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.
PLUIMPJE
Largest movements
- Receivables within one year +€69,916
up €69,916 (+77.9%), from €89,780 to €159,695
of which Trade receivables: +€98,663
- Cash -€67,843
down €67,843 (-82.1%), from €82,684 to €14,840
mainly Receivables within one year (-€69,916) and Receivables after one year (-€50,000)
- Receivables after one year +€50,000
up €50,000 (+47.8%), from €104,515 to €154,515
- Deferred charges and accrued income -€12,402
down €12,402 (-97.9%), from €12,662 to €261
- Trade debts +€81,458
up €81,458 (+3,549%), from €2,295 to €83,753
- Profit (loss) carried forward -€44,564
down €44,564 (-25.6%), from €174,299 to €129,735
- Tax, wage and social debts -€21,842
down €21,842 (-43.9%), from €49,805 to €27,963
- Current portion of long-term debt +€18,056
new in 2023: €18,056
- Debts after one year +€5,000
up €5,000 (+10.0%), from €50,000 to €55,000
- Gross operating margin -€98,011
down €98,011, from €60,086 to -€37,925
- Taxes -€16,296
no longer reported in 2023 (was €16,296)
- Financial charges +€4,260
up €4,260 (+206%), from €2,067 to €6,327
- Financial income -€2,153
down €2,153 (-40.5%), from €5,314 to €3,161
- Other operating charges -€804
down €804 (-29.6%), from €2,715 to €1,911
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €291,915 | €330,023 | +€38,108 | +13.1% |
| Fixed assets | 21/28 | €2,275 | €712 | -€1,563 | -68.7% |
| Tangible fixed assets | 22/27 | €2,275 | €712 | -€1,563 | -68.7% |
| Plant, machinery and equipment | 23 | €1,987 | €712 | -€1,274 | -64.1% |
| Furniture and vehicles | 24 | €288 | €0 | -€288 | -100% |
| Current assets | 29/58 | €289,640 | €329,311 | +€39,671 | +13.7% |
| Amounts receivable after more than one year | 29 | €104,515 | €154,515 | +€50,000 | +47.8% |
| Other amounts receivable | 291 | €104,515 | €154,515 | +€50,000 | +47.8% |
| Amounts receivable within one year | 40/41 | €89,780 | €159,695 | +€69,916 | +77.9% |
| Trade receivables | 40 | €16,562 | €115,225 | +€98,663 | +596% |
| Other amounts receivable | 41 | €73,218 | €44,470 | -€28,748 | -39.3% |
| Cash at bank and in hand | 54/58 | €82,684 | €14,840 | -€67,843 | -82.1% |
| Deferred charges and accrued income | 490/1 | €12,662 | €261 | -€12,402 | -97.9% |
| Total equity and liabilities | 10/49 | €291,915 | €330,023 | +€38,108 | +13.1% |
| Equity | 10/15 | €189,815 | €145,251 | -€44,564 | -23.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,516 | €13,516 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,516 | - | -€13,516 | |
| Reserves not available under the articles | 1311 | €13,516 | - | -€13,516 | |
| Distributable reserves | 133 | - | €13,516 | +€13,516 | |
| Profit (loss) carried forward | 14 | €174,299 | €129,735 | -€44,564 | -25.6% |
| Amounts payable | 17/49 | €102,100 | €184,772 | +€82,672 | +81.0% |
| Amounts payable after more than one year | 17 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Financial debts | 170/4 | €50,000 | €55,000 | +€5,000 | +10.0% |
| Amounts payable within one year | 42/48 | €52,100 | €129,772 | +€77,672 | +149% |
| Current portion of amounts payable after more than one year | 42 | - | €18,056 | +€18,056 | |
| Trade debts | 44 | €2,295 | €83,753 | +€81,458 | +3,549% |
| Suppliers | 440/4 | €2,295 | €83,753 | +€81,458 | +3,549% |
| Taxes, remuneration and social security | 45 | €49,805 | €27,963 | -€21,842 | -43.9% |
| Taxes | 450/3 | €49,805 | €27,963 | -€21,842 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,714 | €1,563 | -€151 | -8.8% |
| Other operating charges | 640/8 | €2,715 | €1,911 | -€804 | -29.6% |
| Gross operating margin | 9900 | €60,086 | -€37,925 | -€98,011 | |
| Operating profit (loss) | 9901 | €55,658 | -€41,398 | -€97,055 | |
| Financial income | 75/76B | €5,314 | €3,161 | -€2,153 | -40.5% |
| Recurring financial income | 75 | €5,314 | €3,161 | -€2,153 | -40.5% |
| Financial charges | 65/66B | €2,067 | €6,327 | +€4,260 | +206% |
| Recurring financial charges | 65 | €2,067 | €6,327 | +€4,260 | +206% |
| Profit (loss) for the period before taxes | 9903 | €58,905 | -€44,564 | -€103,469 | |
| Income taxes | 67/77 | €16,296 | - | -€16,296 | |
| Profit (loss) for the period | 9904 | €42,609 | -€44,564 | -€87,172 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,609 | -€44,564 | -€87,172 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.