RM PLOMBERIE CHAUFFAGE: what changed
RM PLOMBERIE CHAUFFAGE
Largest movements
- Receivables within one year +€29,740
up €29,740 (+91.3%), from €32,574 to €62,314
of which Trade receivables: +€24,743
- Cash -€3,349
down €3,349 (-44.3%), from €7,567 to €4,218
mainly Receivables within one year (-€29,740) and Trade debts (-€3,514)
- Tangible fixed assets -€1,479
down €1,479 (-32.1%), from €4,604 to €3,125
of which Plant, machinery and equipment: -€1,195
- Deferred charges and accrued income +€1,049
up €1,049 (+39.4%), from €2,665 to €3,713
- Advances received +€24,844
up €24,844 (+4,861%), from €511 to €25,355
- Trade debts -€3,514
down €3,514 (-27.8%), from €12,645 to €9,131
- Profit (loss) carried forward +€2,976
up €2,976 (+11.4%), from €26,114 to €29,089
- Tax, wage and social debts +€1,656
up €1,656 (+31.7%), from €5,226 to €6,881
of which Taxes: +€1,656
- Financial charges +€4,636
up €4,636 (+96.4%), from €4,808 to €9,444
- Depreciation -€2,400
down €2,400 (-61.9%), from €3,880 to €1,479
- Gross operating margin -€1,018
down €1,018 (-4.9%), from €20,624 to €19,607
- Other operating charges +€631
up €631 (+31.6%), from €1,996 to €2,627
- Taxes -€316
down €316 (-8.2%), from €3,852 to €3,536
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,514 | €73,476 | +€25,961 | +54.6% |
| Fixed assets | 21/28 | €4,709 | €3,230 | -€1,479 | -31.4% |
| Tangible fixed assets | 22/27 | €4,604 | €3,125 | -€1,479 | -32.1% |
| Plant, machinery and equipment | 23 | €2,845 | €1,650 | -€1,195 | -42.0% |
| Furniture and vehicles | 24 | €1,759 | €1,476 | -€284 | -16.1% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €42,805 | €70,246 | +€27,440 | +64.1% |
| Amounts receivable within one year | 40/41 | €32,574 | €62,314 | +€29,740 | +91.3% |
| Trade receivables | 40 | €26,130 | €50,874 | +€24,743 | +94.7% |
| Other amounts receivable | 41 | €6,443 | €11,440 | +€4,997 | +77.5% |
| Cash at bank and in hand | 54/58 | €7,567 | €4,218 | -€3,349 | -44.3% |
| Deferred charges and accrued income | 490/1 | €2,665 | €3,713 | +€1,049 | +39.4% |
| Total equity and liabilities | 10/49 | €47,514 | €73,476 | +€25,961 | +54.6% |
| Equity | 10/15 | €27,632 | €30,608 | +€2,976 | +10.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €519 | €519 | = | 0.0% |
| Non-distributable reserves | 130/1 | €519 | €519 | = | 0.0% |
| Reserves not available under the articles | 1311 | €519 | €519 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,114 | €29,089 | +€2,976 | +11.4% |
| Amounts payable | 17/49 | €19,882 | €42,868 | +€22,986 | +116% |
| Amounts payable within one year | 42/48 | €18,382 | €41,368 | +€22,986 | +125% |
| Trade debts | 44 | €12,645 | €9,131 | -€3,514 | -27.8% |
| Suppliers | 440/4 | €12,645 | €9,131 | -€3,514 | -27.8% |
| Advances received on contracts in progress | 46 | €511 | €25,355 | +€24,844 | +4,861% |
| Taxes, remuneration and social security | 45 | €5,226 | €6,881 | +€1,656 | +31.7% |
| Taxes | 450/3 | €5,192 | €6,847 | +€1,656 | +31.9% |
| Remuneration and social security | 454/9 | €34 | €34 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,880 | €1,479 | -€2,400 | -61.9% |
| Other operating charges | 640/8 | €1,996 | €2,627 | +€631 | +31.6% |
| Gross operating margin | 9900 | €20,624 | €19,607 | -€1,018 | -4.9% |
| Operating profit (loss) | 9901 | €14,749 | €15,501 | +€752 | +5.1% |
| Financial income | 75/76B | €301 | €455 | +€154 | +51.1% |
| Recurring financial income | 75 | €301 | €455 | +€154 | +51.1% |
| Financial charges | 65/66B | €4,808 | €9,444 | +€4,636 | +96.4% |
| Recurring financial charges | 65 | €4,808 | €9,444 | +€4,636 | +96.4% |
| Profit (loss) for the period before taxes | 9903 | €10,241 | €6,511 | -€3,730 | -36.4% |
| Income taxes | 67/77 | €3,852 | €3,536 | -€316 | -8.2% |
| Profit (loss) for the period | 9904 | €6,389 | €2,976 | -€3,414 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,389 | €2,976 | -€3,414 | -53.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.