PLUYM CATO: 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 CATO
Largest movements
- Current investments +€78,198
up €78,198 (+60.4%), from €129,425 to €207,623
- Cash -€4,002
down €4,002 (-88.3%), from €4,531 to €529
mainly Contributions, distributions and other (-€141,172) and Current investments (-€78,198)
- Tangible fixed assets -€3,583
down €3,583 (-26.6%), from €13,454 to €9,872
of which Furniture and vehicles: -€6,046
- Deferred charges and accrued income +€3,125
up €3,125 (+22.1%), from €14,148 to €17,272
- Other debts +€139,289
up €139,289 (+172%), from €80,785 to €220,074
- Reserves -€67,000
down €67,000 (-100%), from €67,000 to €0
- Debts after one year +€7,000
new in 2025: €7,000
- Tax, wage and social debts -€6,056
down €6,056 (-80.1%), from €7,556 to €1,500
- Turnover +€173,739
new in 2025: €173,739
- Purchases and services +€63,801
new in 2025: €63,801
- Gross operating margin +€17,779
up €17,779 (+18.0%), from €98,567 to €116,347
- Taxes +€3,629
up €3,629 (+15.3%), from €23,792 to €27,421
- Financial charges +€3,021
up €3,021 (+58.5%), from €5,167 to €8,188
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 | €161,558 | €235,350 | +€73,792 | +45.7% |
| Fixed assets | 21/28 | €13,454 | €9,872 | -€3,583 | -26.6% |
| Tangible fixed assets | 22/27 | €13,454 | €9,872 | -€3,583 | -26.6% |
| Plant, machinery and equipment | 23 | €3,774 | €3,012 | -€762 | -20.2% |
| Furniture and vehicles | 24 | €9,680 | €3,635 | -€6,046 | -62.5% |
| Other tangible fixed assets | 26 | - | €3,225 | +€3,225 | |
| Current assets | 29/58 | €148,104 | €225,479 | +€77,375 | +52.2% |
| Amounts receivable within one year | 40/41 | - | €54 | +€54 | |
| Other amounts receivable | 41 | - | €54 | +€54 | |
| Current investments | 50/53 | €129,425 | €207,623 | +€78,198 | +60.4% |
| Cash at bank and in hand | 54/58 | €4,531 | €529 | -€4,002 | -88.3% |
| Deferred charges and accrued income | 490/1 | €14,148 | €17,272 | +€3,125 | +22.1% |
| Total equity and liabilities | 10/49 | €161,558 | €235,350 | +€73,792 | +45.7% |
| Equity | 10/15 | €73,217 | €6,000 | -€67,217 | -91.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €67,000 | €0 | -€67,000 | -100% |
| Distributable reserves | 133 | €67,000 | €0 | -€67,000 | -100% |
| Profit (loss) carried forward | 14 | €217 | €0 | -€217 | -100% |
| Amounts payable | 17/49 | €88,341 | €229,350 | +€141,009 | +160% |
| Amounts payable after more than one year | 17 | - | €7,000 | +€7,000 | |
| Financial debts | 170/4 | - | €7,000 | +€7,000 | |
| Amounts payable within one year | 42/48 | €88,341 | €222,350 | +€134,009 | +152% |
| Trade debts | 44 | - | €776 | +€776 | |
| Suppliers | 440/4 | - | €776 | +€776 | |
| Taxes, remuneration and social security | 45 | €7,556 | €1,500 | -€6,056 | -80.1% |
| Taxes | 450/3 | €7,556 | €1,500 | -€6,056 | -80.1% |
| Other amounts payable | 47/48 | €80,785 | €220,074 | +€139,289 | +172% |
| Turnover | 70 | - | €173,739 | +€173,739 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €63,801 | +€63,801 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,825 | €6,995 | +€1,170 | +20.1% |
| Other operating charges | 640/8 | €1,077 | €1,112 | +€36 | +3.3% |
| Non-recurring operating charges | 66A | €567 | €0 | -€567 | -100% |
| Gross operating margin | 9900 | €98,567 | €116,347 | +€17,779 | +18.0% |
| Operating profit (loss) | 9901 | €91,098 | €108,240 | +€17,141 | +18.8% |
| Financial income | 75/76B | €772 | €1,323 | +€551 | +71.4% |
| Recurring financial income | 75 | €772 | €1,323 | +€551 | +71.4% |
| Financial charges | 65/66B | €5,167 | €8,188 | +€3,021 | +58.5% |
| Recurring financial charges | 65 | €5,167 | €8,188 | +€3,021 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €86,703 | €101,375 | +€14,672 | +16.9% |
| Income taxes | 67/77 | €23,792 | €27,421 | +€3,629 | +15.3% |
| Profit (loss) for the period | 9904 | €62,912 | €73,955 | +€11,043 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,912 | €73,955 | +€11,043 | +17.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.