PRO - PLANT: 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.
PRO - PLANT
Largest movements
- Tangible fixed assets -€85,095
down €85,095 (-10.8%), from €788,563 to €703,468
of which Land and buildings: -€94,148
- Stocks and contracts -€24,500
down €24,500 (-6.0%), from €409,925 to €385,425
- Cash -€17,207
down €17,207 (-17.4%), from €98,963 to €81,755
mainly Debts after one year (-€70,000) and Current portion of long-term debt (-€42,105)
- Deferred charges and accrued income +€15,978
up €15,978 (+262.2%), from €6,094 to €22,072
- Debts after one year -€70,000
down €70,000 (-18.7%), from €375,000 to €305,000
- Current portion of long-term debt -€42,105
down €42,105 (-37.6%), from €112,105 to €70,000
- Short-term financial debts -€25,000
down €25,000 (-12.5%), from €200,000 to €175,000
- Staff costs -€7,696
down €7,696 (-5.6%), from €137,657 to €129,961
- Taxes +€5,826
up €5,826 (+645.9%), from €902 to €6,728
- Gross operating margin +€4,768
up €4,768 (+1.6%), from €306,868 to €311,636
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.
Cash bridge derived
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 | €1,336,988 | €1,225,242 | -€111,745 | -8.4% |
| Fixed assets | 21/28 | €788,563 | €703,468 | -€85,095 | -10.8% |
| Tangible fixed assets | 22/27 | €788,563 | €703,468 | -€85,095 | -10.8% |
| Land and buildings | 22 | €658,014 | €563,866 | -€94,148 | -14.3% |
| Plant, machinery and equipment | 23 | €121,426 | €129,343 | +€7,917 | +6.5% |
| Furniture and vehicles | 24 | €9,123 | €10,259 | +€1,136 | +12.5% |
| Current assets | 29/58 | €548,425 | €521,774 | -€26,651 | -4.9% |
| Stocks and contracts in progress | 3 | €409,925 | €385,425 | -€24,500 | -6.0% |
| Stocks | 30/36 | €409,925 | €385,425 | -€24,500 | -6.0% |
| Amounts receivable within one year | 40/41 | €33,443 | €32,522 | -€921 | -2.8% |
| Trade receivables | 40 | €26,080 | €25,018 | -€1,062 | -4.1% |
| Other amounts receivable | 41 | €7,363 | €7,504 | +€141 | +1.9% |
| Cash at bank and in hand | 54/58 | €98,963 | €81,755 | -€17,207 | -17.4% |
| Deferred charges and accrued income | 490/1 | €6,094 | €22,072 | +€15,978 | +262.2% |
| Total equity and liabilities | 10/49 | €1,336,988 | €1,225,242 | -€111,745 | -8.4% |
| Equity | 10/15 | €589,425 | €601,271 | +€11,845 | +2.0% |
| Contributions | 10/11 | €223,104 | €223,104 | = | 0.0% |
| Reserves | 13 | €252,029 | €263,874 | +€11,845 | +4.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €186 | €186 | = | 0.0% |
| Distributable reserves | 133 | €251,843 | €263,688 | +€11,845 | +4.7% |
| Profit (loss) carried forward | 14 | €114,292 | €114,292 | = | 0.0% |
| Amounts payable | 17/49 | €747,562 | €623,971 | -€123,591 | -16.5% |
| Amounts payable after more than one year | 17 | €375,000 | €305,000 | -€70,000 | -18.7% |
| Financial debts | 170/4 | €375,000 | €305,000 | -€70,000 | -18.7% |
| Amounts payable within one year | 42/48 | €368,457 | €311,851 | -€56,606 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €112,105 | €70,000 | -€42,105 | -37.6% |
| Financial debts | 43 | €200,000 | €175,000 | -€25,000 | -12.5% |
| Credit institutions | 430/8 | €200,000 | €175,000 | -€25,000 | -12.5% |
| Trade debts | 44 | €45,189 | €45,502 | +€313 | +0.7% |
| Suppliers | 440/4 | €45,189 | €45,502 | +€313 | +0.7% |
| Taxes, remuneration and social security | 45 | €8,398 | €18,339 | +€9,941 | +118.4% |
| Taxes | 450/3 | €3,752 | €9,691 | +€5,940 | +158.3% |
| Remuneration and social security | 454/9 | €4,646 | €8,648 | +€4,002 | +86.1% |
| Other amounts payable | 47/48 | €2,765 | €3,010 | +€245 | +8.9% |
| Accrued charges and deferred income | 492/3 | €4,105 | €7,121 | +€3,015 | +73.5% |
| Remuneration, social security and pensions | 62 | €137,657 | €129,961 | -€7,696 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,020 | €125,941 | -€1,079 | -0.8% |
| Other operating charges | 640/8 | €11,625 | €13,018 | +€1,393 | +12.0% |
| Gross operating margin | 9900 | €306,868 | €311,636 | +€4,768 | +1.6% |
| Operating profit (loss) | 9901 | €30,566 | €42,715 | +€12,149 | +39.7% |
| Financial income | 75/76B | €1,506 | €159 | -€1,346 | -89.4% |
| Recurring financial income | 75 | €1,506 | €159 | -€1,346 | -89.4% |
| Financial charges | 65/66B | €24,857 | €24,301 | -€556 | -2.2% |
| Recurring financial charges | 65 | €24,857 | €24,301 | -€556 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €7,215 | €18,573 | +€11,359 | +157.4% |
| Income taxes | 67/77 | €902 | €6,728 | +€5,826 | +645.9% |
| Profit (loss) for the period | 9904 | €6,313 | €11,845 | +€5,533 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,313 | €11,845 | +€5,533 | +87.6% |
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 12 October 2026 via checked.be.