Pluym-Yachting: 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-Yachting
Largest movements
- Cash +€52,648
up €52,648 (+89.1%), from €59,109 to €111,757
mainly Current investments (+€50,000) and Depreciation (+€6,563)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Deferred charges and accrued income +€6,090
up €6,090 (+750%), from €812 to €6,902
- Tangible fixed assets -€4,566
down €4,566 (-49.3%), from €9,257 to €4,691
- Receivables within one year -€3,981
down €3,981 (-95.7%), from €4,159 to €178
of which Trade receivables: -€4,066
- Other debts -€2,260
down €2,260 (-3.0%), from €75,365 to €73,105
- Accrued charges and deferred income +€2,190
up €2,190 (+1,048%), from €209 to €2,399
- Profit (loss) carried forward -€2,039
down €2,039 (-25.4%), from -€8,044 to -€10,084
- Gross operating margin +€13,359
up €13,359, from -€1,412 to €11,946
- Financial charges +€4,925
up €4,925 (+20,233%), from €24 to €4,949
- Other operating charges +€2,181
up €2,181 (+259%), from €842 to €3,023
- Depreciation +€967
up €967 (+17.3%), from €5,596 to €6,563
- Financial income +€731
up €731 (+73,839%), from €1 to €732
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 | €130,601 | €128,795 | -€1,806 | -1.4% |
| Fixed assets | 21/28 | €16,521 | €9,958 | -€6,563 | -39.7% |
| Intangible fixed assets | 21 | €7,264 | €5,267 | -€1,997 | -27.5% |
| Tangible fixed assets | 22/27 | €9,257 | €4,691 | -€4,566 | -49.3% |
| Furniture and vehicles | 24 | €9,257 | €4,691 | -€4,566 | -49.3% |
| Current assets | 29/58 | €114,080 | €118,837 | +€4,756 | +4.2% |
| Amounts receivable within one year | 40/41 | €4,159 | €178 | -€3,981 | -95.7% |
| Trade receivables | 40 | €4,066 | - | -€4,066 | |
| Other amounts receivable | 41 | €93 | €178 | +€85 | +91.4% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €59,109 | €111,757 | +€52,648 | +89.1% |
| Deferred charges and accrued income | 490/1 | €812 | €6,902 | +€6,090 | +750% |
| Total equity and liabilities | 10/49 | €130,601 | €128,795 | -€1,806 | -1.4% |
| Equity | 10/15 | €54,456 | €52,416 | -€2,039 | -3.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,044 | -€10,084 | -€2,039 | -25.4% |
| Amounts payable | 17/49 | €76,146 | €76,378 | +€233 | +0.3% |
| Amounts payable within one year | 42/48 | €75,937 | €73,979 | -€1,957 | -2.6% |
| Trade debts | 44 | €400 | €874 | +€474 | +118% |
| Suppliers | 440/4 | €400 | €874 | +€474 | +118% |
| Taxes, remuneration and social security | 45 | €171 | - | -€171 | |
| Remuneration and social security | 454/9 | €171 | - | -€171 | |
| Other amounts payable | 47/48 | €75,365 | €73,105 | -€2,260 | -3.0% |
| Accrued charges and deferred income | 492/3 | €209 | €2,399 | +€2,190 | +1,048% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,596 | €6,563 | +€967 | +17.3% |
| Other operating charges | 640/8 | €842 | €3,023 | +€2,181 | +259% |
| Gross operating margin | 9900 | -€1,412 | €11,946 | +€13,359 | |
| Operating profit (loss) | 9901 | -€7,850 | €2,360 | +€10,210 | |
| Financial income | 75/76B | €1 | €732 | +€731 | +73,839% |
| Recurring financial income | 75 | €1 | €732 | +€731 | +73,839% |
| Financial charges | 65/66B | €24 | €4,949 | +€4,925 | +20,233% |
| Recurring financial charges | 65 | €24 | €4,949 | +€4,925 | +20,233% |
| Profit (loss) for the period before taxes | 9903 | -€7,874 | -€1,857 | +€6,017 | +76.4% |
| Income taxes | 67/77 | €171 | €182 | +€12 | +6.8% |
| Profit (loss) for the period | 9904 | -€8,044 | -€2,039 | +€6,005 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,044 | -€2,039 | +€6,005 | +74.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.