PLUM-PLUM: 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-PLUM
Largest movements
- Cash -€15,985
down €15,985 (-96.9%), from €16,500 to €515
mainly Current portion of long-term debt (-€27,496) and Net result for the year (-€21,253)
- Tangible fixed assets -€15,829
down €15,829 (-20.5%), from €77,221 to €61,393
- Deferred charges and accrued income -€1,228
down €1,228 (-87.1%), from €1,410 to €182
- Debts after one year +€28,366
up €28,366 (+15.2%), from €186,928 to €215,294
of which Other amounts payable: +€142,594
- Current portion of long-term debt -€27,496
down €27,496 (-100%), from €27,496 to €0
- Profit (loss) carried forward -€21,253
down €21,253 (-13.7%), from -€155,459 to -€176,712
- Tax, wage and social debts -€4,807
down €4,807 (-92.1%), from €5,221 to €414
- Short-term financial debts -€4,422
no longer reported in 2025 (was €4,422)
- Gross operating margin +€15,321
up €15,321, from -€6,350 to €8,971
- Other operating charges -€2,677
down €2,677 (-64.4%), from €4,156 to €1,479
- Financial charges +€2,020
up €2,020 (+18.4%), from €10,954 to €12,973
- Taxes -€478
down €478 (-95.1%), from €502 to €25
- Financial income -€213
down €213 (-72.2%), from €295 to €82
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 | €95,131 | €62,090 | -€33,041 | -34.7% |
| Fixed assets | 21/28 | €77,221 | €61,393 | -€15,829 | -20.5% |
| Tangible fixed assets | 22/27 | €77,221 | €61,393 | -€15,829 | -20.5% |
| Land and buildings | 22 | €77,221 | €61,393 | -€15,829 | -20.5% |
| Current assets | 29/58 | €17,910 | €697 | -€17,213 | -96.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,500 | €515 | -€15,985 | -96.9% |
| Deferred charges and accrued income | 490/1 | €1,410 | €182 | -€1,228 | -87.1% |
| Total equity and liabilities | 10/49 | €95,131 | €62,090 | -€33,041 | -34.7% |
| Equity | 10/15 | -€132,558 | -€153,810 | -€21,253 | -16.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,902 | €2,902 | = | 0.0% |
| Distributable reserves | 133 | €2,902 | €2,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,459 | -€176,712 | -€21,253 | -13.7% |
| Amounts payable | 17/49 | €227,689 | €215,900 | -€11,789 | -5.2% |
| Amounts payable after more than one year | 17 | €186,928 | €215,294 | +€28,366 | +15.2% |
| Financial debts | 170/4 | €114,228 | €0 | -€114,228 | -100% |
| Other amounts payable | 178/9 | €72,700 | €215,294 | +€142,594 | +196% |
| Amounts payable within one year | 42/48 | €40,760 | €606 | -€40,154 | -98.5% |
| Current portion of amounts payable after more than one year | 42 | €27,496 | €0 | -€27,496 | -100% |
| Financial debts | 43 | €4,422 | - | -€4,422 | |
| Credit institutions | 430/8 | €4,422 | - | -€4,422 | |
| Trade debts | 44 | €3,541 | €192 | -€3,348 | -94.6% |
| Suppliers | 440/4 | €3,541 | €192 | -€3,348 | -94.6% |
| Taxes, remuneration and social security | 45 | €5,221 | €414 | -€4,807 | -92.1% |
| Taxes | 450/3 | €5,221 | €414 | -€4,807 | -92.1% |
| Other amounts payable | 47/48 | €81 | €0 | -€81 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,829 | €15,829 | = | 0.0% |
| Other operating charges | 640/8 | €4,156 | €1,479 | -€2,677 | -64.4% |
| Gross operating margin | 9900 | -€6,350 | €8,971 | +€15,321 | |
| Operating profit (loss) | 9901 | -€26,335 | -€8,337 | +€17,998 | +68.3% |
| Financial income | 75/76B | €295 | €82 | -€213 | -72.2% |
| Recurring financial income | 75 | €295 | €82 | -€213 | -72.2% |
| Financial charges | 65/66B | €10,954 | €12,973 | +€2,020 | +18.4% |
| Recurring financial charges | 65 | €10,954 | €12,973 | +€2,020 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,994 | -€21,228 | +€15,765 | +42.6% |
| Income taxes | 67/77 | €502 | €25 | -€478 | -95.1% |
| Profit (loss) for the period | 9904 | -€37,496 | -€21,253 | +€16,243 | +43.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,496 | -€21,253 | +€16,243 | +43.3% |
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 16 October 2026 via checked.be.