Plutonian: 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.
Plutonian
Largest movements
- Tangible fixed assets +€52,133
up €52,133 (+280.6%), from €18,576 to €70,710
of which Furniture and vehicles: +€49,721
- Receivables within one year +€39,019
up €39,019 (+105.1%), from €37,112 to €76,131
of which Other amounts receivable: +€25,072
- Cash -€24,712
down €24,712 (-14.2%), from €173,763 to €149,051
mainly Contributions, distributions and other (-€207,665) and Investment in fixed assets (net) (-€87,690)
- Intangible fixed assets +€15,978
new in 2025: €15,978
- Other debts +€118,991
new in 2025: €118,991
- Profit (loss) carried forward -€68,713
down €68,713 (-90.4%), from €75,999 to €7,286
- Debts after one year +€33,592
new in 2025: €33,592
- Current portion of long-term debt +€9,184
new in 2025: €9,184
- Tax, wage and social debts -€7,113
down €7,113 (-33.5%), from €21,250 to €14,138
- Gross operating margin +€52,998
up €52,998 (+46.2%), from €114,705 to €167,704
- Taxes -€14,694
down €14,694 (-68.6%), from €21,432 to €6,738
- Depreciation +€5,147
up €5,147 (+35.7%), from €14,432 to €19,579
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 | €229,451 | €311,870 | +€82,419 | +35.9% |
| Fixed assets | 21/28 | €18,576 | €86,688 | +€68,111 | +366.7% |
| Intangible fixed assets | 21 | - | €15,978 | +€15,978 | |
| Tangible fixed assets | 22/27 | €18,576 | €70,710 | +€52,133 | +280.6% |
| Plant, machinery and equipment | 23 | €14,273 | €16,685 | +€2,412 | +16.9% |
| Furniture and vehicles | 24 | €4,304 | €54,025 | +€49,721 | +1155.4% |
| Current assets | 29/58 | €210,875 | €225,182 | +€14,308 | +6.8% |
| Amounts receivable within one year | 40/41 | €37,112 | €76,131 | +€39,019 | +105.1% |
| Trade receivables | 40 | €28,525 | €42,472 | +€13,947 | +48.9% |
| Other amounts receivable | 41 | €8,587 | €33,659 | +€25,072 | +292.0% |
| Cash at bank and in hand | 54/58 | €173,763 | €149,051 | -€24,712 | -14.2% |
| Total equity and liabilities | 10/49 | €229,451 | €311,870 | +€82,419 | +35.9% |
| Equity | 10/15 | €203,398 | €134,685 | -€68,713 | -33.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €124,399 | €124,399 | = | 0.0% |
| Distributable reserves | 133 | €124,399 | €124,399 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,999 | €7,286 | -€68,713 | -90.4% |
| Amounts payable | 17/49 | €26,053 | €177,185 | +€151,132 | +580.1% |
| Amounts payable after more than one year | 17 | - | €33,592 | +€33,592 | |
| Financial debts | 170/4 | - | €33,592 | +€33,592 | |
| Amounts payable within one year | 42/48 | €26,053 | €143,592 | +€117,540 | +451.2% |
| Current portion of amounts payable after more than one year | 42 | - | €9,184 | +€9,184 | |
| Financial debts | 43 | €574 | €83 | -€491 | -85.6% |
| Credit institutions | 430/8 | €574 | €83 | -€491 | -85.6% |
| Trade debts | 44 | €4,229 | €1,198 | -€3,031 | -71.7% |
| Suppliers | 440/4 | €4,229 | €1,198 | -€3,031 | -71.7% |
| Taxes, remuneration and social security | 45 | €21,250 | €14,138 | -€7,113 | -33.5% |
| Taxes | 450/3 | €21,250 | €14,138 | -€7,113 | -33.5% |
| Other amounts payable | 47/48 | - | €118,991 | +€118,991 | |
| Non-recurring operating income | 76A | - | €11,060 | +€11,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,432 | €19,579 | +€5,147 | +35.7% |
| Other operating charges | 640/8 | €1,072 | €1,210 | +€138 | +12.9% |
| Gross operating margin | 9900 | €114,705 | €167,704 | +€52,998 | +46.2% |
| Operating profit (loss) | 9901 | €99,201 | €146,914 | +€47,713 | +48.1% |
| Financial charges | 65/66B | €104 | €1,224 | +€1,120 | +1075.7% |
| Recurring financial charges | 65 | €104 | €1,224 | +€1,120 | +1075.7% |
| Profit (loss) for the period before taxes | 9903 | €99,097 | €145,690 | +€46,593 | +47.0% |
| Income taxes | 67/77 | €21,432 | €6,738 | -€14,694 | -68.6% |
| Profit (loss) for the period | 9904 | €77,665 | €138,952 | +€61,287 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,665 | €138,952 | +€61,287 | +78.9% |
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 4 October 2026 via checked.be.