PLUM OOSTENDE: 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 OOSTENDE
Largest movements
- Receivables after one year +€53,555
new in 2025: €53,555
- Stocks and contracts -€20,458
down €20,458 (-7.7%), from €266,203 to €245,745
- Receivables within one year -€13,919
down €13,919 (-67.0%), from €20,761 to €6,843
of which Other amounts receivable: -€13,268
- Reserves +€28,660
up €28,660 (+19.4%), from €147,639 to €176,299
- Short-term financial debts -€19,456
down €19,456 (-61.2%), from €31,812 to €12,356
- Trade debts +€15,822
up €15,822 (+188%), from €8,406 to €24,228
of which Suppliers: +€15,790
- Gross operating margin -€25,995
down €25,995 (-26.1%), from €99,522 to €73,527
- Staff costs -€6,062
down €6,062 (-24.2%), from €25,014 to €18,952
- Taxes -€2,796
down €2,796 (-16.6%), from €16,862 to €14,066
- Financial income +€2,296
up €2,296 (+1,343%), from €171 to €2,467
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 | €302,925 | €324,279 | +€21,354 | +7.0% |
| Fixed assets | 21/28 | €1,791 | €3,954 | +€2,164 | +121% |
| Tangible fixed assets | 22/27 | €1,791 | €3,954 | +€2,164 | +121% |
| Plant, machinery and equipment | 23 | €1,791 | €1,409 | -€382 | -21.3% |
| Furniture and vehicles | 24 | - | €2,545 | +€2,545 | |
| Current assets | 29/58 | €301,134 | €320,325 | +€19,190 | +6.4% |
| Amounts receivable after more than one year | 29 | - | €53,555 | +€53,555 | |
| Other amounts receivable | 291 | - | €53,555 | +€53,555 | |
| Stocks and contracts in progress | 3 | €266,203 | €245,745 | -€20,458 | -7.7% |
| Stocks | 30/36 | €266,203 | €245,745 | -€20,458 | -7.7% |
| Amounts receivable within one year | 40/41 | €20,761 | €6,843 | -€13,919 | -67.0% |
| Trade receivables | 40 | €7,355 | €6,705 | -€650 | -8.8% |
| Other amounts receivable | 41 | €13,406 | €138 | -€13,268 | -99.0% |
| Cash at bank and in hand | 54/58 | €1,186 | €774 | -€412 | -34.7% |
| Deferred charges and accrued income | 490/1 | €12,984 | €13,408 | +€424 | +3.3% |
| Total equity and liabilities | 10/49 | €302,925 | €324,279 | +€21,354 | +7.0% |
| Equity | 10/15 | €237,639 | €266,299 | +€28,660 | +12.1% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €147,639 | €176,299 | +€28,660 | +19.4% |
| Distributable reserves | 133 | €147,639 | €176,299 | +€28,660 | +19.4% |
| Amounts payable | 17/49 | €65,286 | €57,980 | -€7,306 | -11.2% |
| Amounts payable within one year | 42/48 | €63,010 | €57,657 | -€5,353 | -8.5% |
| Financial debts | 43 | €31,812 | €12,356 | -€19,456 | -61.2% |
| Credit institutions | 430/8 | €31,812 | €12,356 | -€19,456 | -61.2% |
| Trade debts | 44 | €8,406 | €24,228 | +€15,822 | +188% |
| Suppliers | 440/4 | €8,406 | €24,196 | +€15,790 | +188% |
| Bills of exchange payable | 441 | - | €32 | +€32 | |
| Taxes, remuneration and social security | 45 | €22,792 | €21,073 | -€1,719 | -7.5% |
| Taxes | 450/3 | €22,439 | €21,073 | -€1,365 | -6.1% |
| Remuneration and social security | 454/9 | €354 | - | -€354 | |
| Accrued charges and deferred income | 492/3 | €2,276 | €323 | -€1,953 | -85.8% |
| Non-recurring operating income | 76A | €50,570 | €459 | -€50,111 | -99.1% |
| Remuneration, social security and pensions | 62 | €25,014 | €18,952 | -€6,062 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117 | €1,043 | +€926 | +791% |
| Other operating charges | 640/8 | €3,279 | €2,374 | -€905 | -27.6% |
| Gross operating margin | 9900 | €99,522 | €73,527 | -€25,995 | -26.1% |
| Operating profit (loss) | 9901 | €71,113 | €51,158 | -€19,955 | -28.1% |
| Financial income | 75/76B | €171 | €2,467 | +€2,296 | +1,343% |
| Recurring financial income | 75 | €171 | €2,467 | +€2,296 | +1,343% |
| Financial charges | 65/66B | €10,241 | €10,898 | +€657 | +6.4% |
| Recurring financial charges | 65 | €10,241 | €10,898 | +€657 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €61,042 | €42,726 | -€18,316 | -30.0% |
| Income taxes | 67/77 | €16,862 | €14,066 | -€2,796 | -16.6% |
| Profit (loss) for the period | 9904 | €44,180 | €28,660 | -€15,520 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,180 | €28,660 | -€15,520 | -35.1% |
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 1 November 2026 via checked.be.