Pluri Art: 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.
Pluri Art
Largest movements
- Receivables within one year +€11,679
up €11,679 (+1077.1%), from €1,084 to €12,764
of which Trade receivables: +€12,764
- Cash +€11,445
up €11,445 (+149.2%), from €7,669 to €19,114
mainly Net result for the year (+€13,108) and Depreciation (+€5,983)
- Tangible fixed assets -€2,408
down €2,408 (-8.7%), from €27,600 to €25,192
of which Other tangible fixed assets: -€5,236
- Profit (loss) carried forward +€13,108
up €13,108 (+17.8%), from -€73,756 to -€60,647
- Trade debts +€3,837
up €3,837 (+636.9%), from €602 to €4,439
- Other debts +€2,663
up €2,663 (+13.5%), from €19,722 to €22,385
- Tax, wage and social debts +€1,197
up €1,197 (+665.7%), from €180 to €1,377
- Gross operating margin +€33,700
up €33,700, from -€13,126 to €20,574
- Depreciation -€1,576
down €1,576 (-20.8%), from €7,558 to €5,983
- Financial charges +€416
up €416 (+225.4%), from €184 to €600
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 | €36,728 | €57,534 | +€20,806 | +56.6% |
| Fixed assets | 21/28 | €27,600 | €25,192 | -€2,408 | -8.7% |
| Tangible fixed assets | 22/27 | €27,600 | €25,192 | -€2,408 | -8.7% |
| Furniture and vehicles | 24 | €538 | €3,366 | +€2,828 | +525.6% |
| Other tangible fixed assets | 26 | €27,062 | €21,826 | -€5,236 | -19.3% |
| Current assets | 29/58 | €9,128 | €32,342 | +€23,214 | +254.3% |
| Amounts receivable within one year | 40/41 | €1,084 | €12,764 | +€11,679 | +1077.1% |
| Trade receivables | 40 | - | €12,764 | +€12,764 | |
| Other amounts receivable | 41 | €1,084 | - | -€1,084 | |
| Cash at bank and in hand | 54/58 | €7,669 | €19,114 | +€11,445 | +149.2% |
| Deferred charges and accrued income | 490/1 | €375 | €465 | +€90 | +23.9% |
| Total equity and liabilities | 10/49 | €36,728 | €57,534 | +€20,806 | +56.6% |
| Equity | 10/15 | €16,225 | €29,333 | +€13,108 | +80.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €85,980 | €85,980 | = | 0.0% |
| Distributable reserves | 133 | €85,980 | €85,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,756 | -€60,647 | +€13,108 | +17.8% |
| Amounts payable | 17/49 | €20,504 | €28,201 | +€7,697 | +37.5% |
| Amounts payable within one year | 42/48 | €20,504 | €28,201 | +€7,697 | +37.5% |
| Trade debts | 44 | €602 | €4,439 | +€3,837 | +636.9% |
| Suppliers | 440/4 | €602 | €4,439 | +€3,837 | +636.9% |
| Taxes, remuneration and social security | 45 | €180 | €1,377 | +€1,197 | +665.7% |
| Taxes | 450/3 | €180 | €1,377 | +€1,197 | +665.7% |
| Other amounts payable | 47/48 | €19,722 | €22,385 | +€2,663 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,558 | €5,983 | -€1,576 | -20.8% |
| Other operating charges | 640/8 | €674 | €696 | +€21 | +3.1% |
| Gross operating margin | 9900 | -€13,126 | €20,574 | +€33,700 | |
| Operating profit (loss) | 9901 | -€21,359 | €13,896 | +€35,254 | |
| Financial income | 75/76B | €37 | - | -€37 | |
| Recurring financial income | 75 | €37 | - | -€37 | |
| Financial charges | 65/66B | €184 | €600 | +€416 | +225.4% |
| Recurring financial charges | 65 | €184 | €600 | +€416 | +225.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,506 | €13,296 | +€34,801 | |
| Income taxes | 67/77 | €180 | €187 | +€8 | +4.2% |
| Profit (loss) for the period | 9904 | -€21,686 | €13,108 | +€34,794 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,686 | €13,108 | +€34,794 |
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.