POIDS PLUME: 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.
POIDS PLUME
Largest movements
- Current investments -€35,839
down €35,839 (-68.8%), from €52,054 to €16,215
- Receivables within one year +€14,887
up €14,887 (+44.6%), from €33,368 to €48,255
of which Other amounts receivable: +€12,636
- Tangible fixed assets -€10,710
down €10,710 (-18.3%), from €58,584 to €47,874
of which Furniture and vehicles: -€8,446
- Cash -€1,664
down €1,664 (-9.0%), from €18,466 to €16,802
mainly Other debts (-€41,500) and Trade debts (-€16,693)
- Other debts -€41,500
no longer reported in 2025 (was €41,500)
- Reserves +€20,000
up €20,000 (+93.9%), from €21,305 to €41,305
of which Distributable reserves: +€20,000
- Trade debts -€16,693
down €16,693 (-93.5%), from €17,860 to €1,167
- Tax, wage and social debts +€4,663
up €4,663 (+81.1%), from €5,747 to €10,410
- Gross operating margin +€5,948
up €5,948 (+16.5%), from €36,059 to €42,007
- Taxes +€1,591
up €1,591 (+17.7%), from €8,997 to €10,588
- Financial income +€567
up €567 (+108%), from €523 to €1,090
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 | €164,205 | €130,849 | -€33,356 | -20.3% |
| Fixed assets | 21/28 | €58,584 | €47,874 | -€10,710 | -18.3% |
| Tangible fixed assets | 22/27 | €58,584 | €47,874 | -€10,710 | -18.3% |
| Land and buildings | 22 | €43,770 | €41,505 | -€2,264 | -5.2% |
| Furniture and vehicles | 24 | €14,814 | €6,369 | -€8,446 | -57.0% |
| Current assets | 29/58 | €105,621 | €82,975 | -€22,646 | -21.4% |
| Amounts receivable within one year | 40/41 | €33,368 | €48,255 | +€14,887 | +44.6% |
| Trade receivables | 40 | €11,345 | €13,596 | +€2,251 | +19.8% |
| Other amounts receivable | 41 | €22,023 | €34,659 | +€12,636 | +57.4% |
| Current investments | 50/53 | €52,054 | €16,215 | -€35,839 | -68.8% |
| Cash at bank and in hand | 54/58 | €18,466 | €16,802 | -€1,664 | -9.0% |
| Deferred charges and accrued income | 490/1 | €1,733 | €1,703 | -€30 | -1.7% |
| Total equity and liabilities | 10/49 | €164,205 | €130,849 | -€33,356 | -20.3% |
| Equity | 10/15 | €62,954 | €83,189 | +€20,235 | +32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,305 | €41,305 | +€20,000 | +93.9% |
| Non-distributable reserves | 130/1 | €5,905 | €5,905 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,905 | €5,905 | = | 0.0% |
| Distributable reserves | 133 | €15,400 | €35,400 | +€20,000 | +130% |
| Profit (loss) carried forward | 14 | €23,049 | €23,284 | +€235 | +1.0% |
| Amounts payable | 17/49 | €101,251 | €47,660 | -€53,591 | -52.9% |
| Amounts payable within one year | 42/48 | €100,106 | €46,577 | -€53,529 | -53.5% |
| Trade debts | 44 | €17,860 | €1,167 | -€16,693 | -93.5% |
| Suppliers | 440/4 | €17,860 | €1,167 | -€16,693 | -93.5% |
| Advances received on contracts in progress | 46 | €35,000 | €35,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,747 | €10,410 | +€4,663 | +81.1% |
| Taxes | 450/3 | €5,747 | €10,410 | +€4,663 | +81.1% |
| Other amounts payable | 47/48 | €41,500 | - | -€41,500 | |
| Accrued charges and deferred income | 492/3 | €1,144 | €1,083 | -€62 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,710 | €10,710 | = | 0.0% |
| Other operating charges | 640/8 | €1,212 | €1,368 | +€156 | +12.9% |
| Gross operating margin | 9900 | €36,059 | €42,007 | +€5,948 | +16.5% |
| Operating profit (loss) | 9901 | €24,138 | €29,929 | +€5,791 | +24.0% |
| Financial income | 75/76B | €523 | €1,090 | +€567 | +108% |
| Recurring financial income | 75 | €523 | €1,090 | +€567 | +108% |
| Financial charges | 65/66B | €196 | €196 | = | 0.0% |
| Recurring financial charges | 65 | €196 | €196 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €24,465 | €30,823 | +€6,358 | +26.0% |
| Income taxes | 67/77 | €8,997 | €10,588 | +€1,591 | +17.7% |
| Profit (loss) for the period | 9904 | €15,468 | €20,235 | +€4,767 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,468 | €20,235 | +€4,767 | +30.8% |
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 16 October 2026 via checked.be.