Plumerias: 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.
Plumerias
Largest movements
- Current investments -€24,439
down €24,439 (-37.6%), from €65,000 to €40,561
- Cash -€12,841
down €12,841 (-50.1%), from €25,632 to €12,791
mainly Tax, wage and social debts (-€37,897) and Net result for the year (-€2,657)
- Tangible fixed assets -€3,186
no longer reported in 2025 (was €3,186)
of which Furniture and vehicles: -€2,792
- Tax, wage and social debts -€37,897
down €37,897 (-96.5%), from €39,286 to €1,389
- Reserves -€2,657
down €2,657 (-4.8%), from €55,909 to €53,252
- Gross operating margin -€102,521
down €102,521, from €81,097 to -€21,424
- Financial income +€20,583
up €20,583 (+26524.2%), from €78 to €20,660
- Taxes -€15,368
down €15,368 (-91.7%), from €16,757 to €1,389
- Depreciation -€6,665
down €6,665 (-94.4%), from €7,060 to €395
- Other operating charges -€1,339
no longer reported in 2025 (was €1,339)
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 | €99,195 | €58,641 | -€40,554 | -40.9% |
| Fixed assets | 21/28 | €3,291 | €105 | -€3,186 | -96.8% |
| Tangible fixed assets | 22/27 | €3,186 | - | -€3,186 | |
| Plant, machinery and equipment | 23 | €395 | - | -€395 | |
| Furniture and vehicles | 24 | €2,792 | - | -€2,792 | |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €95,904 | €58,536 | -€37,368 | -39.0% |
| Amounts receivable within one year | 40/41 | €5,271 | €5,184 | -€88 | -1.7% |
| Other amounts receivable | 41 | €5,271 | €5,184 | -€88 | -1.7% |
| Current investments | 50/53 | €65,000 | €40,561 | -€24,439 | -37.6% |
| Cash at bank and in hand | 54/58 | €25,632 | €12,791 | -€12,841 | -50.1% |
| Total equity and liabilities | 10/49 | €99,195 | €58,641 | -€40,554 | -40.9% |
| Equity | 10/15 | €59,909 | €57,252 | -€2,657 | -4.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Contributions outside capital | 11 | €4,000 | €4,000 | = | 0.0% |
| Other | 1109/19 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €55,909 | €53,252 | -€2,657 | -4.8% |
| Distributable reserves | 133 | €55,909 | €53,252 | -€2,657 | -4.8% |
| Amounts payable | 17/49 | €39,286 | €1,389 | -€37,897 | -96.5% |
| Amounts payable within one year | 42/48 | €39,286 | €1,389 | -€37,897 | -96.5% |
| Taxes, remuneration and social security | 45 | €39,286 | €1,389 | -€37,897 | -96.5% |
| Taxes | 450/3 | €39,286 | €1,389 | -€37,897 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,060 | €395 | -€6,665 | -94.4% |
| Other operating charges | 640/8 | €1,339 | - | -€1,339 | |
| Gross operating margin | 9900 | €81,097 | -€21,424 | -€102,521 | |
| Operating profit (loss) | 9901 | €72,698 | -€21,819 | -€94,517 | |
| Financial income | 75/76B | €78 | €20,660 | +€20,583 | +26524.2% |
| Recurring financial income | 75 | €78 | €20,660 | +€20,583 | +26524.2% |
| Financial charges | 65/66B | €110 | €110 | = | 0.0% |
| Recurring financial charges | 65 | €110 | €110 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €72,666 | -€1,268 | -€73,934 | |
| Income taxes | 67/77 | €16,757 | €1,389 | -€15,368 | -91.7% |
| Profit (loss) for the period | 9904 | €55,909 | -€2,657 | -€58,566 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,909 | -€2,657 | -€58,566 |
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 12 October 2026 via checked.be.