PLUVIA: 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.
PLUVIA
Largest movements
- Tangible fixed assets +€507,090
up €507,090 (+320%), from €158,517 to €665,607
of which Land and buildings: +€535,704
- Current investments +€25,027
new in 2025: €25,027
- Debts after one year +€396,001
up €396,001 (+371%), from €106,761 to €502,762
- Other debts +€154,138
up €154,138 (+2,472%), from €6,235 to €160,373
- Profit (loss) carried forward -€24,938
down €24,938, from €2,767 to -€22,171
- Trade debts -€9,627
down €9,627 (-72.9%), from €13,214 to €3,588
- Other operating charges +€64,678
up €64,678 (+1,965%), from €3,291 to €67,969
- Gross operating margin +€19,011
up €19,011 (+24.6%), from €77,137 to €96,148
- Depreciation -€15,160
down €15,160 (-28.2%), from €53,782 to €38,622
- Financial charges +€4,162
up €4,162 (+56.7%), from €7,346 to €11,508
- Staff costs -€3,906
down €3,906 (-58.0%), from €6,730 to €2,824
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.
Derived cash bridge
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 | €207,227 | €725,923 | +€518,696 | +250% |
| Fixed assets | 21/28 | €158,517 | €665,607 | +€507,090 | +320% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €158,517 | €665,607 | +€507,090 | +320% |
| Land and buildings | 22 | - | €535,704 | +€535,704 | |
| Plant, machinery and equipment | 23 | €90,241 | €78,973 | -€11,268 | -12.5% |
| Furniture and vehicles | 24 | €22,888 | €22,579 | -€309 | -1.4% |
| Leasing and similar rights | 25 | €39,748 | €28,351 | -€11,397 | -28.7% |
| Other tangible fixed assets | 26 | €5,640 | €0 | -€5,640 | -100% |
| Current assets | 29/58 | €48,710 | €60,316 | +€11,606 | +23.8% |
| Stocks and contracts in progress | 3 | €6,482 | €5,774 | -€709 | -10.9% |
| Stocks | 30/36 | €6,482 | €5,774 | -€709 | -10.9% |
| Amounts receivable within one year | 40/41 | €1,689 | €1,089 | -€600 | -35.5% |
| Trade receivables | 40 | €685 | €1,089 | +€404 | +59.0% |
| Other amounts receivable | 41 | €1,004 | €0 | -€1,004 | -100% |
| Current investments | 50/53 | - | €25,027 | +€25,027 | |
| Cash at bank and in hand | 54/58 | €31,021 | €25,280 | -€5,741 | -18.5% |
| Deferred charges and accrued income | 490/1 | €9,517 | €3,146 | -€6,372 | -66.9% |
| Total equity and liabilities | 10/49 | €207,227 | €725,923 | +€518,696 | +250% |
| Equity | 10/15 | €27,767 | €2,829 | -€24,938 | -89.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,767 | -€22,171 | -€24,938 | |
| Amounts payable | 17/49 | €179,460 | €723,093 | +€543,633 | +303% |
| Amounts payable after more than one year | 17 | €106,761 | €502,762 | +€396,001 | +371% |
| Financial debts | 170/4 | €106,761 | €502,762 | +€396,001 | +371% |
| Amounts payable within one year | 42/48 | €72,699 | €220,331 | +€147,632 | +203% |
| Current portion of amounts payable after more than one year | 42 | €52,408 | €53,999 | +€1,591 | +3.0% |
| Trade debts | 44 | €13,214 | €3,588 | -€9,627 | -72.9% |
| Suppliers | 440/4 | €13,214 | €3,588 | -€9,627 | -72.9% |
| Advances received on contracts in progress | 46 | €25 | €225 | +€200 | +800% |
| Taxes, remuneration and social security | 45 | €817 | €2,147 | +€1,330 | +163% |
| Taxes | 450/3 | €817 | €2,147 | +€1,330 | +163% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,235 | €160,373 | +€154,138 | +2,472% |
| Remuneration, social security and pensions | 62 | €6,730 | €2,824 | -€3,906 | -58.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,782 | €38,622 | -€15,160 | -28.2% |
| Other operating charges | 640/8 | €3,291 | €67,969 | +€64,678 | +1,965% |
| Gross operating margin | 9900 | €77,137 | €96,148 | +€19,011 | +24.6% |
| Operating profit (loss) | 9901 | €13,335 | -€13,266 | -€26,601 | |
| Financial income | 75/76B | €55 | €46 | -€9 | -16.6% |
| Recurring financial income | 75 | €55 | €46 | -€9 | -16.6% |
| Financial charges | 65/66B | €7,346 | €11,508 | +€4,162 | +56.7% |
| Recurring financial charges | 65 | €7,346 | €11,508 | +€4,162 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | €6,044 | -€24,728 | -€30,772 | |
| Income taxes | 67/77 | €196 | €209 | +€13 | +6.9% |
| Profit (loss) for the period | 9904 | €5,848 | -€24,938 | -€30,786 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,848 | -€24,938 | -€30,786 |
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 20 October 2026 via checked.be.