PLUME by LAURA: 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.
PLUME by LAURA
Largest movements
- Cash +€44,525
up €44,525 (+88.3%), from €50,413 to €94,938
mainly Net result for the year (+€45,375) and Depreciation (+€9,105)
- Tangible fixed assets -€9,105
down €9,105 (-23.5%), from €38,702 to €29,597
of which Furniture and vehicles: -€6,221
- Stocks and contracts +€5,930
up €5,930 (+49.1%), from €12,074 to €18,004
- Profit (loss) carried forward +€44,375
up €44,375 (+150%), from €29,542 to €73,917
- Debts after one year -€8,799
down €8,799 (-28.7%), from €30,645 to €21,846
- Tax, wage and social debts +€6,631
up €6,631 (+49.1%), from €13,507 to €20,138
of which Remuneration and social security: +€5,305
- Gross operating margin +€53,870
up €53,870 (+97.6%), from €55,181 to €109,050
- Staff costs +€32,486
up €32,486 (+459%), from €7,070 to €39,556
- Taxes +€5,008
up €5,008 (+72.1%), from €6,944 to €11,952
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 | €108,638 | €151,102 | +€42,464 | +39.1% |
| Fixed assets | 21/28 | €38,702 | €29,597 | -€9,105 | -23.5% |
| Tangible fixed assets | 22/27 | €38,702 | €29,597 | -€9,105 | -23.5% |
| Plant, machinery and equipment | 23 | €12,274 | €9,390 | -€2,884 | -23.5% |
| Furniture and vehicles | 24 | €26,428 | €20,208 | -€6,221 | -23.5% |
| Current assets | 29/58 | €69,936 | €121,505 | +€51,569 | +73.7% |
| Stocks and contracts in progress | 3 | €12,074 | €18,004 | +€5,930 | +49.1% |
| Stocks | 30/36 | €12,074 | €18,004 | +€5,930 | +49.1% |
| Amounts receivable within one year | 40/41 | €5,449 | €6,563 | +€1,114 | +20.5% |
| Trade receivables | 40 | €5,449 | €6,563 | +€1,114 | +20.5% |
| Cash at bank and in hand | 54/58 | €50,413 | €94,938 | +€44,525 | +88.3% |
| Deferred charges and accrued income | 490/1 | €2,000 | €2,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €108,638 | €151,102 | +€42,464 | +39.1% |
| Equity | 10/15 | €49,542 | €93,917 | +€44,375 | +89.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,542 | €73,917 | +€44,375 | +150% |
| Amounts payable | 17/49 | €59,097 | €57,185 | -€1,911 | -3.2% |
| Amounts payable after more than one year | 17 | €30,645 | €21,846 | -€8,799 | -28.7% |
| Financial debts | 170/4 | €30,645 | €21,846 | -€8,799 | -28.7% |
| Amounts payable within one year | 42/48 | €28,451 | €35,339 | +€6,888 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €8,479 | €8,799 | +€320 | +3.8% |
| Trade debts | 44 | €5,928 | €5,301 | -€627 | -10.6% |
| Suppliers | 440/4 | €5,928 | €5,301 | -€627 | -10.6% |
| Taxes, remuneration and social security | 45 | €13,507 | €20,138 | +€6,631 | +49.1% |
| Taxes | 450/3 | €9,714 | €11,040 | +€1,326 | +13.6% |
| Remuneration and social security | 454/9 | €3,793 | €9,098 | +€5,305 | +140% |
| Other amounts payable | 47/48 | €537 | €1,101 | +€564 | +105% |
| Remuneration, social security and pensions | 62 | €7,070 | €39,556 | +€32,486 | +459% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,080 | €9,105 | +€26 | +0.3% |
| Other operating charges | 640/8 | €258 | €474 | +€216 | +83.7% |
| Gross operating margin | 9900 | €55,181 | €109,050 | +€53,870 | +97.6% |
| Operating profit (loss) | 9901 | €38,773 | €59,916 | +€21,143 | +54.5% |
| Financial income | 75/76B | €1 | €146 | +€145 | +14,625% |
| Recurring financial income | 75 | €1 | €146 | +€145 | +14,625% |
| Financial charges | 65/66B | €2,288 | €2,734 | +€446 | +19.5% |
| Recurring financial charges | 65 | €2,288 | €2,734 | +€446 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €36,486 | €57,327 | +€20,841 | +57.1% |
| Income taxes | 67/77 | €6,944 | €11,952 | +€5,008 | +72.1% |
| Profit (loss) for the period | 9904 | €29,542 | €45,375 | +€15,833 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,542 | €45,375 | +€15,833 | +53.6% |
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.