PLUYM: 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.
PLUYM
Largest movements
- Receivables within one year +€7,410
up €7,410 (+129%), from €5,738 to €13,147
of which Trade receivables: +€7,529
- Cash -€5,035
down €5,035 (-11.0%), from €45,655 to €40,620
mainly Receivables within one year (-€7,410) and Trade debts (-€4,478)
- Deferred charges and accrued income -€2,582
down €2,582 (-59.2%), from €4,362 to €1,780
- Tangible fixed assets -€1,946
down €1,946 (-61.1%), from €3,183 to €1,237
of which Furniture and vehicles: -€1,676
- Stocks and contracts +€1,432
up €1,432 (+7.1%), from €20,077 to €21,510
of which Stocks: +€2,297
- Trade debts -€4,478
down €4,478 (-84.0%), from €5,333 to €855
- Reserves +€2,676
up €2,676 (+4.1%), from €65,150 to €67,826
- Tax, wage and social debts +€987
up €987 (+1,557%), from €63 to €1,050
- Depreciation -€322
down €322 (-14.2%), from €2,268 to €1,946
- Other operating charges +€144
up €144 (+13.4%), from €1,080 to €1,225
- Gross operating margin -€89
down €89 (-1.4%), from €6,290 to €6,201
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 | €89,308 | €88,587 | -€721 | -0.8% |
| Fixed assets | 21/28 | €3,183 | €1,237 | -€1,946 | -61.1% |
| Tangible fixed assets | 22/27 | €3,183 | €1,237 | -€1,946 | -61.1% |
| Plant, machinery and equipment | 23 | €271 | €0 | -€271 | -100% |
| Furniture and vehicles | 24 | €2,912 | €1,237 | -€1,676 | -57.5% |
| Current assets | 29/58 | €86,125 | €87,351 | +€1,225 | +1.4% |
| Stocks and contracts in progress | 3 | €20,077 | €21,510 | +€1,432 | +7.1% |
| Stocks | 30/36 | €15,412 | €17,710 | +€2,297 | +14.9% |
| Contracts in progress | 37 | €4,665 | €3,800 | -€865 | -18.5% |
| Amounts receivable within one year | 40/41 | €5,738 | €13,147 | +€7,410 | +129% |
| Trade receivables | 40 | €3,323 | €10,853 | +€7,529 | +227% |
| Other amounts receivable | 41 | €2,414 | €2,295 | -€119 | -4.9% |
| Current investments | 50/53 | €10,294 | €10,294 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,655 | €40,620 | -€5,035 | -11.0% |
| Deferred charges and accrued income | 490/1 | €4,362 | €1,780 | -€2,582 | -59.2% |
| Total equity and liabilities | 10/49 | €89,308 | €88,587 | -€721 | -0.8% |
| Equity | 10/15 | €83,742 | €86,418 | +€2,676 | +3.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €65,150 | €67,826 | +€2,676 | +4.1% |
| Distributable reserves | 133 | €65,150 | €67,826 | +€2,676 | +4.1% |
| Amounts payable | 17/49 | €5,566 | €2,169 | -€3,397 | -61.0% |
| Amounts payable within one year | 42/48 | €5,566 | €2,169 | -€3,397 | -61.0% |
| Trade debts | 44 | €5,333 | €855 | -€4,478 | -84.0% |
| Suppliers | 440/4 | €5,333 | €855 | -€4,478 | -84.0% |
| Taxes, remuneration and social security | 45 | €63 | €1,050 | +€987 | +1,557% |
| Taxes | 450/3 | €63 | €1,050 | +€987 | +1,557% |
| Other amounts payable | 47/48 | €170 | €263 | +€94 | +55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,268 | €1,946 | -€322 | -14.2% |
| Other operating charges | 640/8 | €1,080 | €1,225 | +€144 | +13.4% |
| Gross operating margin | 9900 | €6,290 | €6,201 | -€89 | -1.4% |
| Operating profit (loss) | 9901 | €2,941 | €3,030 | +€89 | +3.0% |
| Financial income | 75/76B | €796 | €774 | -€22 | -2.8% |
| Recurring financial income | 75 | €796 | €774 | -€22 | -2.8% |
| Financial charges | 65/66B | €72 | €67 | -€5 | -7.0% |
| Recurring financial charges | 65 | €72 | €67 | -€5 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €3,665 | €3,737 | +€72 | +2.0% |
| Income taxes | 67/77 | €1,014 | €1,061 | +€47 | +4.6% |
| Profit (loss) for the period | 9904 | €2,652 | €2,676 | +€25 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,652 | €2,676 | +€25 | +0.9% |
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 14 October 2026 via checked.be.