PLUMM: 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.
PLUMM
Largest movements
- Receivables within one year +€100,394
up €100,394 (+26.0%), from €386,776 to €487,169
of which Other amounts receivable: +€100,080
- Cash +€12,504
up €12,504 (+45.3%), from €27,604 to €40,107
- Tangible fixed assets -€12,479
down €12,479 (-47.9%), from €26,046 to €13,568
of which Other tangible fixed assets: -€7,893
- Other debts -€120,370
no longer reported in 2024 (was €120,370)
- Trade debts +€78,351
up €78,351 (+103.8%), from €75,476 to €153,826
- Tax, wage and social debts +€72,090
up €72,090 (+98.3%), from €73,357 to €145,447
of which Remuneration and social security: +€49,097
- Profit (loss) carried forward +€58,571
up €58,571 (+47.8%), from €122,409 to €180,980
- Current portion of long-term debt +€15,060
new in 2024: €15,060
- Staff costs +€84,339
up €84,339 (+19.0%), from €444,783 to €529,122
- Gross operating margin -€28,614
down €28,614 (-4.9%), from €586,126 to €557,512
- Other operating charges +€6,955
up €6,955 (+413.2%), from €1,683 to €8,638
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,362 | €546,064 | +€103,702 | +23.4% |
| Fixed assets | 21/28 | €26,046 | €13,568 | -€12,479 | -47.9% |
| Tangible fixed assets | 22/27 | €26,046 | €13,568 | -€12,479 | -47.9% |
| Plant, machinery and equipment | 23 | €3,651 | - | -€3,651 | |
| Furniture and vehicles | 24 | €11,075 | €10,141 | -€934 | -8.4% |
| Other tangible fixed assets | 26 | €11,320 | €3,427 | -€7,893 | -69.7% |
| Current assets | 29/58 | €416,315 | €532,496 | +€116,181 | +27.9% |
| Stocks and contracts in progress | 3 | €1,327 | €2,881 | +€1,554 | +117.1% |
| Stocks | 30/36 | €1,327 | €2,881 | +€1,554 | +117.1% |
| Amounts receivable within one year | 40/41 | €386,776 | €487,169 | +€100,394 | +26.0% |
| Trade receivables | 40 | €26,109 | €26,423 | +€314 | +1.2% |
| Other amounts receivable | 41 | €360,666 | €460,746 | +€100,080 | +27.7% |
| Cash at bank and in hand | 54/58 | €27,604 | €40,107 | +€12,504 | +45.3% |
| Deferred charges and accrued income | 490/1 | €609 | €2,338 | +€1,730 | +284.2% |
| Total equity and liabilities | 10/49 | €442,362 | €546,064 | +€103,702 | +23.4% |
| Equity | 10/15 | €173,159 | €231,730 | +€58,571 | +33.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,750 | €30,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,750 | €28,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,409 | €180,980 | +€58,571 | +47.8% |
| Amounts payable | 17/49 | €269,203 | €314,334 | +€45,131 | +16.8% |
| Amounts payable within one year | 42/48 | €269,203 | €314,334 | +€45,131 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | - | €15,060 | +€15,060 | |
| Trade debts | 44 | €75,476 | €153,826 | +€78,351 | +103.8% |
| Suppliers | 440/4 | €75,476 | €153,826 | +€78,351 | +103.8% |
| Taxes, remuneration and social security | 45 | €73,357 | €145,447 | +€72,090 | +98.3% |
| Taxes | 450/3 | €38,085 | €61,078 | +€22,993 | +60.4% |
| Remuneration and social security | 454/9 | €35,272 | €84,369 | +€49,097 | +139.2% |
| Other amounts payable | 47/48 | €120,370 | - | -€120,370 | |
| Remuneration, social security and pensions | 62 | €444,783 | €529,122 | +€84,339 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,861 | €5,444 | -€2,417 | -30.7% |
| Other operating charges | 640/8 | €1,683 | €8,638 | +€6,955 | +413.2% |
| Gross operating margin | 9900 | €586,126 | €557,512 | -€28,614 | -4.9% |
| Operating profit (loss) | 9901 | €131,799 | €14,308 | -€117,491 | -89.1% |
| Financial income | 75/76B | €10,594 | €14,596 | +€4,002 | +37.8% |
| Recurring financial income | 75 | €10,594 | €14,596 | +€4,002 | +37.8% |
| Financial charges | 65/66B | €8,799 | €10,812 | +€2,014 | +22.9% |
| Recurring financial charges | 65 | €8,799 | €10,812 | +€2,014 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €133,595 | €18,092 | -€115,503 | -86.5% |
| Income taxes | 67/77 | €4,214 | €6,104 | +€1,890 | +44.9% |
| Profit (loss) for the period | 9904 | €129,380 | €11,987 | -€117,393 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €129,380 | €11,987 | -€117,393 | -90.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.