PLUME: 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.
PLUME
Largest movements
- Cash +€45,301
up €45,301 (+466.6%), from €9,708 to €55,009
mainly Net result for the year (+€87,642) and Tax, wage and social debts (+€16,242)
- Tangible fixed assets +€19,132
up €19,132 (+24.4%), from €78,522 to €97,654
of which Other tangible fixed assets: +€24,739
- Stocks and contracts +€5,595
up €5,595 (+2.9%), from €191,566 to €197,161
- Reserves +€87,642
up €87,642 (+4382.1%), from €2,000 to €89,642
of which Distributable reserves: +€87,642
- Trade debts -€22,759
down €22,759 (-21.3%), from €106,794 to €84,035
- Tax, wage and social debts +€16,242
up €16,242 (+35.5%), from €45,781 to €62,023
- Other debts -€4,981
down €4,981 (-44.1%), from €11,291 to €6,310
- Gross operating margin +€93,980
up €93,980 (+425.0%), from €22,111 to €116,091
- Taxes +€33,235
up €33,235 (+428.1%), from €7,763 to €40,997
- Financial income +€19,900
up €19,900 (+187.2%), from €10,632 to €30,532
- Depreciation +€2,186
up €2,186 (+17.7%), from €12,335 to €14,521
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 | €359,928 | €435,678 | +€75,750 | +21.0% |
| Fixed assets | 21/28 | €78,522 | €97,654 | +€19,132 | +24.4% |
| Tangible fixed assets | 22/27 | €78,522 | €97,654 | +€19,132 | +24.4% |
| Plant, machinery and equipment | 23 | €20,347 | €18,030 | -€2,317 | -11.4% |
| Furniture and vehicles | 24 | €6,713 | €3,423 | -€3,290 | -49.0% |
| Other tangible fixed assets | 26 | €51,461 | €76,200 | +€24,739 | +48.1% |
| Current assets | 29/58 | €281,406 | €338,024 | +€56,618 | +20.1% |
| Amounts receivable after more than one year | 29 | €19,920 | €19,920 | = | 0.0% |
| Other amounts receivable | 291 | €19,920 | €19,920 | = | 0.0% |
| Stocks and contracts in progress | 3 | €191,566 | €197,161 | +€5,595 | +2.9% |
| Stocks | 30/36 | €191,566 | €197,161 | +€5,595 | +2.9% |
| Amounts receivable within one year | 40/41 | €55,031 | €58,621 | +€3,590 | +6.5% |
| Trade receivables | 40 | €23,088 | €19,977 | -€3,111 | -13.5% |
| Other amounts receivable | 41 | €31,943 | €38,644 | +€6,701 | +21.0% |
| Cash at bank and in hand | 54/58 | €9,708 | €55,009 | +€45,301 | +466.6% |
| Deferred charges and accrued income | 490/1 | €5,181 | €7,312 | +€2,131 | +41.1% |
| Total equity and liabilities | 10/49 | €359,928 | €435,678 | +€75,750 | +21.0% |
| Equity | 10/15 | €118,141 | €205,783 | +€87,642 | +74.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €89,642 | +€87,642 | +4382.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €89,642 | +€87,642 | +4382.1% |
| Profit (loss) carried forward | 14 | €96,141 | €96,141 | = | 0.0% |
| Amounts payable | 17/49 | €241,786 | €229,894 | -€11,892 | -4.9% |
| Amounts payable after more than one year | 17 | €76,903 | €76,903 | = | 0.0% |
| Financial debts | 170/4 | €76,903 | €76,903 | = | 0.0% |
| Amounts payable within one year | 42/48 | €163,866 | €152,368 | -€11,499 | -7.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €106,794 | €84,035 | -€22,759 | -21.3% |
| Suppliers | 440/4 | €106,794 | €84,035 | -€22,759 | -21.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €45,781 | €62,023 | +€16,242 | +35.5% |
| Taxes | 450/3 | €45,781 | €62,023 | +€16,242 | +35.5% |
| Other amounts payable | 47/48 | €11,291 | €6,310 | -€4,981 | -44.1% |
| Accrued charges and deferred income | 492/3 | €1,017 | €623 | -€394 | -38.7% |
| Non-recurring operating income | 76A | €7,880 | €0 | -€7,880 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,335 | €14,521 | +€2,186 | +17.7% |
| Other operating charges | 640/8 | €2,061 | €1,381 | -€681 | -33.0% |
| Gross operating margin | 9900 | €22,111 | €116,091 | +€93,980 | +425.0% |
| Operating profit (loss) | 9901 | €7,715 | €100,189 | +€92,474 | +1198.6% |
| Financial income | 75/76B | €10,632 | €30,532 | +€19,900 | +187.2% |
| Recurring financial income | 75 | €10,632 | €30,532 | +€19,900 | +187.2% |
| Financial charges | 65/66B | €2,777 | €2,082 | -€695 | -25.0% |
| Recurring financial charges | 65 | €2,777 | €2,082 | -€695 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €15,570 | €128,639 | +€113,069 | +726.2% |
| Income taxes | 67/77 | €7,763 | €40,997 | +€33,235 | +428.1% |
| Profit (loss) for the period | 9904 | €7,808 | €87,642 | +€79,835 | +1022.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,808 | €87,642 | +€79,835 | +1022.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.