PLUM CONCEPT: 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.
PLUM CONCEPT
Largest movements
- Cash +€113,053
up €113,053 (+260.0%), from €43,478 to €156,531
mainly Net result for the year (+€99,873) and Trade debts (+€9,890)
- Financial fixed assets -€14,760
down €14,760 (-100.0%), from €14,760 to €0
- Tangible fixed assets +€11,172
up €11,172 (+61.6%), from €18,134 to €29,306
of which Plant, machinery and equipment: +€18,060
- Receivables within one year +€3,426
up €3,426 (+15.6%), from €21,984 to €25,410
of which Trade receivables: +€4,598
- Profit (loss) carried forward +€99,873
up €99,873 (+238.3%), from €41,908 to €141,780
- Trade debts +€9,890
up €9,890 (+457.4%), from €2,162 to €12,052
- Tax, wage and social debts +€3,443
up €3,443 (+22.5%), from €15,270 to €18,713
of which Remuneration and social security: +€2,925
- Financial income +€74,640
up €74,640, from €0 to €74,640
- Gross operating margin +€3,197
up €3,197 (+7.7%), from €41,349 to €44,546
- Depreciation +€2,160
up €2,160 (+29.8%), from €7,253 to €9,412
- Financial charges -€746
down €746 (-33.2%), from €2,249 to €1,503
- Taxes +€690
up €690 (+9.8%), from €7,028 to €7,719
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 | €103,376 | €216,661 | +€113,284 | +109.6% |
| Fixed assets | 21/28 | €32,894 | €29,306 | -€3,588 | -10.9% |
| Tangible fixed assets | 22/27 | €18,134 | €29,306 | +€11,172 | +61.6% |
| Plant, machinery and equipment | 23 | €4,020 | €22,079 | +€18,060 | +449.3% |
| Furniture and vehicles | 24 | €11,002 | €4,744 | -€6,257 | -56.9% |
| Other tangible fixed assets | 26 | €3,113 | €2,483 | -€630 | -20.2% |
| Financial fixed assets | 28 | €14,760 | €0 | -€14,760 | -100.0% |
| Current assets | 29/58 | €70,482 | €187,354 | +€116,872 | +165.8% |
| Amounts receivable within one year | 40/41 | €21,984 | €25,410 | +€3,426 | +15.6% |
| Trade receivables | 40 | €20,812 | €25,410 | +€4,598 | +22.1% |
| Other amounts receivable | 41 | €1,172 | €0 | -€1,172 | -100.0% |
| Cash at bank and in hand | 54/58 | €43,478 | €156,531 | +€113,053 | +260.0% |
| Deferred charges and accrued income | 490/1 | €5,021 | €5,414 | +€393 | +7.8% |
| Total equity and liabilities | 10/49 | €103,376 | €216,661 | +€113,284 | +109.6% |
| Equity | 10/15 | €46,908 | €146,780 | +€99,873 | +212.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,908 | €141,780 | +€99,873 | +238.3% |
| Amounts payable | 17/49 | €56,468 | €69,880 | +€13,412 | +23.8% |
| Amounts payable within one year | 42/48 | €56,468 | €69,880 | +€13,412 | +23.8% |
| Trade debts | 44 | €2,162 | €12,052 | +€9,890 | +457.4% |
| Suppliers | 440/4 | €2,162 | €12,052 | +€9,890 | +457.4% |
| Taxes, remuneration and social security | 45 | €15,270 | €18,713 | +€3,443 | +22.5% |
| Taxes | 450/3 | €12,345 | €12,863 | +€518 | +4.2% |
| Remuneration and social security | 454/9 | €2,925 | €5,851 | +€2,925 | +100.0% |
| Other amounts payable | 47/48 | €39,036 | €39,115 | +€79 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,253 | €9,412 | +€2,160 | +29.8% |
| Other operating charges | 640/8 | €1,317 | €679 | -€638 | -48.4% |
| Gross operating margin | 9900 | €41,349 | €44,546 | +€3,197 | +7.7% |
| Operating profit (loss) | 9901 | €32,780 | €34,454 | +€1,674 | +5.1% |
| Financial income | 75/76B | €0 | €74,640 | +€74,640 | |
| Recurring financial income | 75 | €0 | €74,640 | +€74,640 | |
| Financial charges | 65/66B | €2,249 | €1,503 | -€746 | -33.2% |
| Recurring financial charges | 65 | €2,249 | €1,503 | -€746 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €30,531 | €107,591 | +€77,060 | +252.4% |
| Income taxes | 67/77 | €7,028 | €7,719 | +€690 | +9.8% |
| Profit (loss) for the period | 9904 | €23,502 | €99,873 | +€76,370 | +324.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,502 | €99,873 | +€76,370 | +324.9% |
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 9 October 2026 via checked.be.