Pluto: 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.
Pluto
Largest movements
- Tangible fixed assets -€14,405
down €14,405 (-18.1%), from €79,560 to €65,155
of which Furniture and vehicles: -€8,237
- Cash +€11,877
up €11,877 (+337.8%), from €3,516 to €15,392
mainly Trade debts (+€25,405) and Depreciation (+€16,113)
- Receivables within one year +€2,827
up €2,827 (+22.0%), from €12,846 to €15,673
of which Other amounts receivable: +€2,466
- Stocks and contracts +€1,688
up €1,688 (+25.1%), from €6,732 to €8,420
- Trade debts +€25,405
up €25,405 (+52.0%), from €48,837 to €74,242
- Debts after one year -€12,878
down €12,878 (-22.1%), from €58,191 to €45,314
- Profit (loss) carried forward -€6,511
down €6,511 (-25.6%), from -€25,454 to -€31,965
- Short-term financial debts -€5,747
down €5,747 (-100.0%), from €5,747 to €0
- Gross operating margin +€21,833
up €21,833, from -€5,119 to €16,714
- Depreciation +€2,328
up €2,328 (+16.9%), from €13,785 to €16,113
- Financial charges +€874
up €874 (+17.6%), from €4,965 to €5,839
- Other operating charges -€579
down €579 (-26.9%), from €2,155 to €1,576
- Financial income -€202
down €202 (-24.4%), from €829 to €627
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 | €105,094 | €106,052 | +€957 | +0.9% |
| Fixed assets | 21/28 | €79,560 | €65,155 | -€14,405 | -18.1% |
| Tangible fixed assets | 22/27 | €79,560 | €65,155 | -€14,405 | -18.1% |
| Plant, machinery and equipment | 23 | €6,408 | €4,386 | -€2,022 | -31.6% |
| Furniture and vehicles | 24 | €34,610 | €26,373 | -€8,237 | -23.8% |
| Other tangible fixed assets | 26 | €38,542 | €34,396 | -€4,147 | -10.8% |
| Current assets | 29/58 | €25,535 | €40,897 | +€15,362 | +60.2% |
| Stocks and contracts in progress | 3 | €6,732 | €8,420 | +€1,688 | +25.1% |
| Stocks | 30/36 | €6,732 | €8,420 | +€1,688 | +25.1% |
| Amounts receivable within one year | 40/41 | €12,846 | €15,673 | +€2,827 | +22.0% |
| Trade receivables | 40 | €2,458 | €2,819 | +€361 | +14.7% |
| Other amounts receivable | 41 | €10,388 | €12,854 | +€2,466 | +23.7% |
| Cash at bank and in hand | 54/58 | €3,516 | €15,392 | +€11,877 | +337.8% |
| Deferred charges and accrued income | 490/1 | €2,440 | €1,411 | -€1,029 | -42.2% |
| Total equity and liabilities | 10/49 | €105,094 | €106,052 | +€957 | +0.9% |
| Equity | 10/15 | -€20,454 | -€26,965 | -€6,511 | -31.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,454 | -€31,965 | -€6,511 | -25.6% |
| Amounts payable | 17/49 | €125,549 | €133,017 | +€7,468 | +5.9% |
| Amounts payable after more than one year | 17 | €58,191 | €45,314 | -€12,878 | -22.1% |
| Financial debts | 170/4 | €58,191 | €45,314 | -€12,878 | -22.1% |
| Amounts payable within one year | 42/48 | €67,357 | €87,703 | +€20,346 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €12,332 | €12,878 | +€546 | +4.4% |
| Financial debts | 43 | €5,747 | €0 | -€5,747 | -100.0% |
| Credit institutions | 430/8 | €5,747 | €0 | -€5,747 | -100.0% |
| Trade debts | 44 | €48,837 | €74,242 | +€25,405 | +52.0% |
| Suppliers | 440/4 | €48,837 | €74,242 | +€25,405 | +52.0% |
| Taxes, remuneration and social security | 45 | €441 | €584 | +€143 | +32.5% |
| Taxes | 450/3 | €441 | €584 | +€143 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,785 | €16,113 | +€2,328 | +16.9% |
| Other operating charges | 640/8 | €2,155 | €1,576 | -€579 | -26.9% |
| Gross operating margin | 9900 | -€5,119 | €16,714 | +€21,833 | |
| Operating profit (loss) | 9901 | -€21,059 | -€974 | +€20,084 | +95.4% |
| Financial income | 75/76B | €829 | €627 | -€202 | -24.4% |
| Recurring financial income | 75 | €829 | €627 | -€202 | -24.4% |
| Financial charges | 65/66B | €4,965 | €5,839 | +€874 | +17.6% |
| Recurring financial charges | 65 | €4,965 | €5,839 | +€874 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,195 | -€6,186 | +€19,009 | +75.4% |
| Income taxes | 67/77 | €259 | €325 | +€66 | +25.3% |
| Profit (loss) for the period | 9904 | -€25,454 | -€6,511 | +€18,943 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,454 | -€6,511 | +€18,943 | +74.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.