WALL PLAFONNAGE: 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.
WALL PLAFONNAGE
Largest movements
- Tangible fixed assets -€15,994
down €15,994 (-32.4%), from €49,340 to €33,346
of which Furniture and vehicles: -€10,790
- Receivables within one year -€3,695
down €3,695 (-39.4%), from €9,373 to €5,678
of which Trade receivables: -€4,113
- Cash -€3,420
down €3,420 (-83.3%), from €4,106 to €686
mainly Debts after one year (-€10,631) and Net result for the year (-€5,377)
- Debts after one year -€10,631
down €10,631 (-83.2%), from €12,780 to €2,149
- Profit (loss) carried forward -€5,377
down €5,377, from €4,219 to -€1,157
- Accrued charges and deferred income -€4,500
no longer reported in 2025 (was €4,500)
- Trade debts -€2,123
down €2,123 (-31.1%), from €6,816 to €4,693
- Other debts +€1,071
up €1,071 (+6.3%), from €16,873 to €17,945
- Gross operating margin -€16,619
down €16,619 (-53.8%), from €30,876 to €14,256
- Staff costs -€3,085
no longer reported in 2025 (was €3,085)
- Financial charges -€515
down €515 (-26.6%), from €1,936 to €1,420
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 | €64,103 | €40,867 | -€23,236 | -36.2% |
| Fixed assets | 21/28 | €49,340 | €33,346 | -€15,994 | -32.4% |
| Tangible fixed assets | 22/27 | €49,340 | €33,346 | -€15,994 | -32.4% |
| Plant, machinery and equipment | 23 | €24,665 | €19,461 | -€5,204 | -21.1% |
| Furniture and vehicles | 24 | €24,675 | €13,885 | -€10,790 | -43.7% |
| Current assets | 29/58 | €14,762 | €7,520 | -€7,242 | -49.1% |
| Amounts receivable within one year | 40/41 | €9,373 | €5,678 | -€3,695 | -39.4% |
| Trade receivables | 40 | €9,246 | €5,133 | -€4,113 | -44.5% |
| Other amounts receivable | 41 | €127 | €545 | +€418 | +329% |
| Cash at bank and in hand | 54/58 | €4,106 | €686 | -€3,420 | -83.3% |
| Deferred charges and accrued income | 490/1 | €1,283 | €1,156 | -€127 | -9.9% |
| Total equity and liabilities | 10/49 | €64,103 | €40,867 | -€23,236 | -36.2% |
| Equity | 10/15 | €10,419 | €5,043 | -€5,377 | -51.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,219 | -€1,157 | -€5,377 | |
| Amounts payable | 17/49 | €53,683 | €35,824 | -€17,859 | -33.3% |
| Amounts payable after more than one year | 17 | €12,780 | €2,149 | -€10,631 | -83.2% |
| Financial debts | 170/4 | €12,780 | €2,149 | -€10,631 | -83.2% |
| Amounts payable within one year | 42/48 | €36,403 | €33,675 | -€2,728 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €11,368 | €10,631 | -€737 | -6.5% |
| Trade debts | 44 | €6,816 | €4,693 | -€2,123 | -31.1% |
| Suppliers | 440/4 | €6,816 | €4,693 | -€2,123 | -31.1% |
| Taxes, remuneration and social security | 45 | €1,346 | €406 | -€940 | -69.8% |
| Taxes | 450/3 | €1,279 | €406 | -€872 | -68.2% |
| Remuneration and social security | 454/9 | €67 | - | -€67 | |
| Other amounts payable | 47/48 | €16,873 | €17,945 | +€1,071 | +6.3% |
| Accrued charges and deferred income | 492/3 | €4,500 | - | -€4,500 | |
| Remuneration, social security and pensions | 62 | €3,085 | - | -€3,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,700 | €17,769 | +€69 | +0.4% |
| Other operating charges | 640/8 | €483 | €451 | -€32 | -6.7% |
| Gross operating margin | 9900 | €30,876 | €14,256 | -€16,619 | -53.8% |
| Operating profit (loss) | 9901 | €9,607 | -€3,964 | -€13,571 | |
| Financial income | 75/76B | €194 | €7 | -€187 | -96.3% |
| Recurring financial income | 75 | €194 | €7 | -€187 | -96.3% |
| Financial charges | 65/66B | €1,936 | €1,420 | -€515 | -26.6% |
| Recurring financial charges | 65 | €1,936 | €1,420 | -€515 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €7,866 | -€5,377 | -€13,243 | |
| Income taxes | 67/77 | €264 | €0 | -€264 | -100.0% |
| Profit (loss) for the period | 9904 | €7,602 | -€5,377 | -€12,979 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,602 | -€5,377 | -€12,979 |
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 30 October 2026 via checked.be.