PLUMA ENGINEERING: what changed
Two fiscal 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.
PLUMA ENGINEERING
Largest movements
- Receivables within one year -€55,210
down €55,210 (-34.4%), from €160,354 to €105,144
of which Other amounts receivable: -€37,600
- Cash -€6,548
down €6,548 (-82.2%), from €7,964 to €1,416
mainly Net result for the year (-€41,352) and Tax, wage and social debts (-€22,224)
- Tangible fixed assets -€6,111
down €6,111 (-30.9%), from €19,767 to €13,656
of which Furniture and vehicles: -€4,526
- Profit (loss) carried forward -€34,174
new in 2025: -€34,174
- Tax, wage and social debts -€22,224
down €22,224 (-68.5%), from €32,432 to €10,209
of which Taxes: -€24,724
- Reserves -€7,178
down €7,178 (-5.6%), from €127,878 to €120,700
of which Distributable reserves: -€7,178
- Debts after one year -€4,441
down €4,441 (-92.1%), from €4,823 to €382
- Gross operating margin -€31,228
down €31,228, from €3,378 to -€27,850
- Other operating charges +€2,710
up €2,710 (+357.1%), from €759 to €3,469
- Financial charges +€2,588
up €2,588 (+211.0%), from €1,227 to €3,815
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 | €188,085 | €121,007 | -€67,078 | -35.7% |
| Fixed assets | 21/28 | €19,767 | €13,656 | -€6,111 | -30.9% |
| Tangible fixed assets | 22/27 | €19,767 | €13,656 | -€6,111 | -30.9% |
| Plant, machinery and equipment | 23 | €310 | - | -€310 | |
| Furniture and vehicles | 24 | €16,076 | €11,550 | -€4,526 | -28.2% |
| Other tangible fixed assets | 26 | €3,381 | €2,106 | -€1,276 | -37.7% |
| Current assets | 29/58 | €168,318 | €107,351 | -€60,967 | -36.2% |
| Amounts receivable within one year | 40/41 | €160,354 | €105,144 | -€55,210 | -34.4% |
| Trade receivables | 40 | €31,460 | €13,850 | -€17,610 | -56.0% |
| Other amounts receivable | 41 | €128,894 | €91,294 | -€37,600 | -29.2% |
| Cash at bank and in hand | 54/58 | €7,964 | €1,416 | -€6,548 | -82.2% |
| Deferred charges and accrued income | 490/1 | - | €791 | +€791 | |
| Total equity and liabilities | 10/49 | €188,085 | €121,007 | -€67,078 | -35.7% |
| Equity | 10/15 | €146,478 | €105,126 | -€41,352 | -28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,878 | €120,700 | -€7,178 | -5.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €126,018 | €118,840 | -€7,178 | -5.7% |
| Profit (loss) carried forward | 14 | - | -€34,174 | -€34,174 | |
| Amounts payable | 17/49 | €41,607 | €15,881 | -€25,726 | -61.8% |
| Amounts payable after more than one year | 17 | €4,823 | €382 | -€4,441 | -92.1% |
| Financial debts | 170/4 | €4,823 | €382 | -€4,441 | -92.1% |
| Amounts payable within one year | 42/48 | €36,783 | €15,499 | -€21,285 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €4,190 | €4,441 | +€251 | +6.0% |
| Trade debts | 44 | €161 | €849 | +€688 | +428.6% |
| Suppliers | 440/4 | €161 | €849 | +€688 | +428.6% |
| Taxes, remuneration and social security | 45 | €32,432 | €10,209 | -€22,224 | -68.5% |
| Taxes | 450/3 | €29,932 | €5,209 | -€24,724 | -82.6% |
| Remuneration and social security | 454/9 | €2,500 | €5,000 | +€2,500 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,261 | €6,111 | -€149 | -2.4% |
| Other operating charges | 640/8 | €759 | €3,469 | +€2,710 | +357.1% |
| Gross operating margin | 9900 | €3,378 | -€27,850 | -€31,228 | |
| Operating profit (loss) | 9901 | -€3,642 | -€37,431 | -€33,789 | -927.6% |
| Financial charges | 65/66B | €1,227 | €3,815 | +€2,588 | +211.0% |
| Recurring financial charges | 65 | €1,227 | €3,815 | +€2,588 | +211.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,869 | -€41,246 | -€36,377 | -747.1% |
| Income taxes | 67/77 | - | €107 | +€107 | |
| Profit (loss) for the period | 9904 | -€4,869 | -€41,352 | -€36,483 | -749.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,869 | -€41,352 | -€36,483 | -749.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.