PLUMO: 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.
PLUMO
Largest movements
- Cash -€5,545
down €5,545 (-54.6%), from €10,155 to €4,610
mainly Net result for the year (-€7,156) and Trade debts (-€86)
- Receivables within one year -€372
down €372 (-12.2%), from €3,049 to €2,678
of which Trade receivables: -€2,372
- Tangible fixed assets -€149
down €149 (-65.3%), from €228 to €79
- Profit (loss) carried forward -€7,156
down €7,156 (-103.0%), from -€6,949 to -€14,104
- Tax, wage and social debts +€1,026
up €1,026 (+69.1%), from €1,485 to €2,510
- Other debts +€151
up €151 (+33.0%), from €459 to €610
- Taxes -€5,478
down €5,478, from €2,000 to -€3,478
- Gross operating margin -€4,756
down €4,756 (-102.2%), from -€4,654 to -€9,410
- Financial charges +€113
up €113 (+29.9%), from €377 to €490
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 | €14,264 | €8,199 | -€6,065 | -42.5% |
| Fixed assets | 21/28 | €228 | €79 | -€149 | -65.3% |
| Tangible fixed assets | 22/27 | €228 | €79 | -€149 | -65.3% |
| Furniture and vehicles | 24 | €228 | €79 | -€149 | -65.3% |
| Current assets | 29/58 | €14,036 | €8,120 | -€5,916 | -42.2% |
| Stocks and contracts in progress | 3 | €832 | €832 | = | 0.0% |
| Stocks | 30/36 | €832 | €832 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,049 | €2,678 | -€372 | -12.2% |
| Trade receivables | 40 | €3,049 | €678 | -€2,372 | -77.8% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €10,155 | €4,610 | -€5,545 | -54.6% |
| Total equity and liabilities | 10/49 | €14,264 | €8,199 | -€6,065 | -42.5% |
| Equity | 10/15 | €11,751 | €4,596 | -€7,156 | -60.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,700 | €13,700 | = | 0.0% |
| Distributable reserves | 133 | €13,700 | €13,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,949 | -€14,104 | -€7,156 | -103.0% |
| Amounts payable | 17/49 | €2,513 | €3,603 | +€1,091 | +43.4% |
| Amounts payable within one year | 42/48 | €2,513 | €3,603 | +€1,091 | +43.4% |
| Trade debts | 44 | €569 | €483 | -€86 | -15.1% |
| Suppliers | 440/4 | €569 | €483 | -€86 | -15.1% |
| Taxes, remuneration and social security | 45 | €1,485 | €2,510 | +€1,026 | +69.1% |
| Taxes | 450/3 | €1,485 | €2,510 | +€1,026 | +69.1% |
| Other amounts payable | 47/48 | €459 | €610 | +€151 | +33.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149 | €149 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | -€4,654 | -€9,410 | -€4,756 | -102.2% |
| Operating profit (loss) | 9901 | -€5,372 | -€10,144 | -€4,772 | -88.8% |
| Financial income | 75/76B | €32 | €1 | -€31 | -98.4% |
| Recurring financial income | 75 | €32 | €1 | -€31 | -98.4% |
| Financial charges | 65/66B | €377 | €490 | +€113 | +29.9% |
| Recurring financial charges | 65 | €377 | €490 | +€113 | +29.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,717 | -€10,634 | -€4,917 | -86.0% |
| Income taxes | 67/77 | €2,000 | -€3,478 | -€5,478 | |
| Profit (loss) for the period | 9904 | -€7,717 | -€7,156 | +€561 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,717 | -€7,156 | +€561 | +7.3% |
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.