PLUYM DIETER: 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 DIETER
Largest movements
- Current investments +€12,040
up €12,040 (+301%), from €4,000 to €16,040
- Cash +€9,874
up €9,874 (+14.6%), from €67,846 to €77,719
mainly Net result for the year (+€19,634) and Other debts (+€17,188)
- Deferred charges and accrued income -€5,000
no longer reported in 2025 (was €5,000)
- Other debts +€17,188
new in 2025: €17,188
- Tax, wage and social debts -€12,216
down €12,216 (-86.2%), from €14,179 to €1,963
- Reserves +€8,964
up €8,964 (+9.2%), from €97,565 to €106,529
- Trade debts +€1,379
up €1,379 (+40.1%), from €3,441 to €4,820
- Gross operating margin -€8,126
down €8,126 (-19.7%), from €41,243 to €33,117
- Taxes -€2,474
down €2,474 (-20.2%), from €12,261 to €9,788
- Depreciation -€1,945
down €1,945 (-59.8%), from €3,253 to €1,309
- Financial charges +€1,408
up €1,408 (+1,680%), from €84 to €1,492
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 | €121,685 | €137,000 | +€15,315 | +12.6% |
| Fixed assets | 21/28 | €2,493 | €2,032 | -€461 | -18.5% |
| Tangible fixed assets | 22/27 | €2,493 | €2,032 | -€461 | -18.5% |
| Furniture and vehicles | 24 | €2,493 | €2,032 | -€461 | -18.5% |
| Current assets | 29/58 | €119,192 | €134,967 | +€15,776 | +13.2% |
| Amounts receivable after more than one year | 29 | €34,032 | €34,032 | = | 0.0% |
| Other amounts receivable | 291 | €34,032 | €34,032 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,314 | €7,176 | -€1,138 | -13.7% |
| Other amounts receivable | 41 | €8,314 | €7,176 | -€1,138 | -13.7% |
| Current investments | 50/53 | €4,000 | €16,040 | +€12,040 | +301% |
| Cash at bank and in hand | 54/58 | €67,846 | €77,719 | +€9,874 | +14.6% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €121,685 | €137,000 | +€15,315 | +12.6% |
| Equity | 10/15 | €104,065 | €113,029 | +€8,964 | +8.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €97,565 | €106,529 | +€8,964 | +9.2% |
| Distributable reserves | 133 | €97,565 | €106,529 | +€8,964 | +9.2% |
| Amounts payable | 17/49 | €17,620 | €23,971 | +€6,351 | +36.0% |
| Amounts payable within one year | 42/48 | €17,620 | €23,971 | +€6,351 | +36.0% |
| Trade debts | 44 | €3,441 | €4,820 | +€1,379 | +40.1% |
| Suppliers | 440/4 | €3,441 | €4,820 | +€1,379 | +40.1% |
| Taxes, remuneration and social security | 45 | €14,179 | €1,963 | -€12,216 | -86.2% |
| Taxes | 450/3 | €14,179 | €1,963 | -€12,216 | -86.2% |
| Other amounts payable | 47/48 | - | €17,188 | +€17,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,253 | €1,309 | -€1,945 | -59.8% |
| Other operating charges | 640/8 | €1,027 | €941 | -€86 | -8.4% |
| Gross operating margin | 9900 | €41,243 | €33,117 | -€8,126 | -19.7% |
| Operating profit (loss) | 9901 | €36,963 | €30,868 | -€6,095 | -16.5% |
| Financial income | 75/76B | €2 | €46 | +€44 | +2,492% |
| Recurring financial income | 75 | €2 | €46 | +€44 | +2,492% |
| Financial charges | 65/66B | €84 | €1,492 | +€1,408 | +1,680% |
| Recurring financial charges | 65 | €84 | €1,492 | +€1,408 | +1,680% |
| Profit (loss) for the period before taxes | 9903 | €36,881 | €29,422 | -€7,459 | -20.2% |
| Income taxes | 67/77 | €12,261 | €9,788 | -€2,474 | -20.2% |
| Profit (loss) for the period | 9904 | €24,620 | €19,634 | -€4,986 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,620 | €19,634 | -€4,986 | -20.3% |
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 15 October 2026 via checked.be.