PLUMCO: 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.
PLUMCO
Largest movements
- Tangible fixed assets +€9,282
up €9,282 (+35.7%), from €25,994 to €35,276
of which Furniture and vehicles: +€13,802
- Cash -€4,949
down €4,949 (-45.1%), from €10,970 to €6,021
mainly Investment in fixed assets (net) (-€22,506) and Net result for the year (-€3,035)
- Other debts +€5,731
up €5,731 (+1,783%), from €322 to €6,053
- Debts after one year +€5,587
up €5,587 (+82.8%), from €6,749 to €12,336
- Profit (loss) carried forward -€3,035
down €3,035 (-27.5%), from -€11,033 to -€14,068
- Trade debts -€2,262
down €2,262 (-100%), from €2,262 to €0
- Tax, wage and social debts -€1,908
down €1,908 (-68.0%), from €2,806 to €899
- Staff costs -€19,257
down €19,257 (-100%), from €19,257 to €0
- Gross operating margin +€7,883
up €7,883 (+188%), from €4,189 to €12,072
- Depreciation +€6,602
up €6,602 (+99.7%), from €6,622 to €13,224
- Other operating charges +€123
up €123 (+14.5%), from €847 to €970
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 | €41,173 | €45,930 | +€4,757 | +11.6% |
| Fixed assets | 21/28 | €25,994 | €35,276 | +€9,282 | +35.7% |
| Tangible fixed assets | 22/27 | €25,994 | €35,276 | +€9,282 | +35.7% |
| Plant, machinery and equipment | 23 | €1,962 | €1,226 | -€735 | -37.5% |
| Furniture and vehicles | 24 | €1,077 | €14,879 | +€13,802 | +1,281% |
| Other tangible fixed assets | 26 | €22,956 | €19,171 | -€3,785 | -16.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €15,179 | €10,654 | -€4,525 | -29.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4,209 | €4,633 | +€424 | +10.1% |
| Trade receivables | 40 | €4,209 | €4,633 | +€424 | +10.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €10,970 | €6,021 | -€4,949 | -45.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €41,173 | €45,930 | +€4,757 | +11.6% |
| Equity | 10/15 | €25,741 | €22,706 | -€3,035 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,174 | €18,174 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €18,174 | €18,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,033 | -€14,068 | -€3,035 | -27.5% |
| Amounts payable | 17/49 | €15,432 | €23,224 | +€7,792 | +50.5% |
| Amounts payable after more than one year | 17 | €6,749 | €12,336 | +€5,587 | +82.8% |
| Financial debts | 170/4 | €6,749 | €12,336 | +€5,587 | +82.8% |
| Amounts payable within one year | 42/48 | €8,683 | €10,888 | +€2,205 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €2,852 | €3,936 | +€1,084 | +38.0% |
| Trade debts | 44 | €2,262 | €0 | -€2,262 | -100% |
| Suppliers | 440/4 | €2,262 | €0 | -€2,262 | -100% |
| Advances received on contracts in progress | 46 | €441 | €0 | -€441 | -100% |
| Taxes, remuneration and social security | 45 | €2,806 | €899 | -€1,908 | -68.0% |
| Taxes | 450/3 | €2,806 | €899 | -€1,908 | -68.0% |
| Other amounts payable | 47/48 | €322 | €6,053 | +€5,731 | +1,783% |
| Non-recurring operating income | 76A | - | €8,500 | +€8,500 | |
| Remuneration, social security and pensions | 62 | €19,257 | €0 | -€19,257 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,622 | €13,224 | +€6,602 | +99.7% |
| Other operating charges | 640/8 | €847 | €970 | +€123 | +14.5% |
| Gross operating margin | 9900 | €4,189 | €12,072 | +€7,883 | +188% |
| Operating profit (loss) | 9901 | -€22,537 | -€2,122 | +€20,414 | +90.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +335% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +335% |
| Financial charges | 65/66B | €949 | €914 | -€35 | -3.7% |
| Recurring financial charges | 65 | €949 | €914 | -€35 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€23,486 | -€3,035 | +€20,450 | +87.1% |
| Income taxes | 67/77 | €46 | €0 | -€46 | -100% |
| Profit (loss) for the period | 9904 | -€23,532 | -€3,035 | +€20,497 | +87.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,532 | -€3,035 | +€20,497 | +87.1% |
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 14 October 2026 via checked.be.