YM 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.
YM PLAFONNAGE
Largest movements
- Receivables within one year -€9,085
down €9,085 (-37.1%), from €24,483 to €15,398
of which Other amounts receivable: -€6,936
- Cash +€8,741
up €8,741 (+166%), from €5,259 to €14,000
mainly Receivables within one year (+€9,085) and Trade debts (+€8,582)
- Deferred charges and accrued income -€5,551
down €5,551 (-94.4%), from €5,880 to €329
- Tangible fixed assets -€2,482
down €2,482 (-46.9%), from €5,295 to €2,813
of which Furniture and vehicles: -€1,992
- Reserves -€19,000
down €19,000 (-86.4%), from €22,000 to €3,000
- Trade debts +€8,582
up €8,582 (+101%), from €8,519 to €17,101
- Tax, wage and social debts +€2,572
up €2,572 (+67.9%), from €3,791 to €6,363
of which Taxes: +€2,007
- Profit (loss) carried forward -€632
down €632 (-76.9%), from €822 to €190
- Gross operating margin -€38,032
down €38,032 (-51.9%), from €73,320 to €35,288
- Staff costs -€19,637
down €19,637 (-30.5%), from €64,328 to €44,691
- Depreciation -€4,097
down €4,097 (-52.6%), from €7,791 to €3,694
- Financial charges +€3,550
up €3,550 (+1,309%), from €271 to €3,822
- Other operating charges +€1,379
up €1,379 (+128%), from €1,075 to €2,453
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 | €41,632 | €33,154 | -€8,478 | -20.4% |
| Fixed assets | 21/28 | €6,010 | €3,428 | -€2,582 | -43.0% |
| Intangible fixed assets | 21 | €625 | €525 | -€100 | -16.0% |
| Tangible fixed assets | 22/27 | €5,295 | €2,813 | -€2,482 | -46.9% |
| Plant, machinery and equipment | 23 | €2,847 | €2,357 | -€490 | -17.2% |
| Furniture and vehicles | 24 | €2,448 | €455 | -€1,992 | -81.4% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €35,622 | €29,726 | -€5,896 | -16.6% |
| Amounts receivable within one year | 40/41 | €24,483 | €15,398 | -€9,085 | -37.1% |
| Trade receivables | 40 | €13,542 | €11,393 | -€2,149 | -15.9% |
| Other amounts receivable | 41 | €10,941 | €4,004 | -€6,936 | -63.4% |
| Cash at bank and in hand | 54/58 | €5,259 | €14,000 | +€8,741 | +166% |
| Deferred charges and accrued income | 490/1 | €5,880 | €329 | -€5,551 | -94.4% |
| Total equity and liabilities | 10/49 | €41,632 | €33,154 | -€8,478 | -20.4% |
| Equity | 10/15 | €29,322 | €9,690 | -€19,632 | -67.0% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €22,000 | €3,000 | -€19,000 | -86.4% |
| Distributable reserves | 133 | €22,000 | €3,000 | -€19,000 | -86.4% |
| Profit (loss) carried forward | 14 | €822 | €190 | -€632 | -76.9% |
| Amounts payable | 17/49 | €12,309 | €23,464 | +€11,154 | +90.6% |
| Amounts payable within one year | 42/48 | €12,309 | €23,464 | +€11,154 | +90.6% |
| Trade debts | 44 | €8,519 | €17,101 | +€8,582 | +101% |
| Suppliers | 440/4 | €8,519 | €17,101 | +€8,582 | +101% |
| Taxes, remuneration and social security | 45 | €3,791 | €6,363 | +€2,572 | +67.9% |
| Taxes | 450/3 | €3,791 | €5,798 | +€2,007 | +52.9% |
| Remuneration and social security | 454/9 | - | €565 | +€565 | |
| Remuneration, social security and pensions | 62 | €64,328 | €44,691 | -€19,637 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,791 | €3,694 | -€4,097 | -52.6% |
| Other operating charges | 640/8 | €1,075 | €2,453 | +€1,379 | +128% |
| Gross operating margin | 9900 | €73,320 | €35,288 | -€38,032 | -51.9% |
| Operating profit (loss) | 9901 | €127 | -€15,550 | -€15,676 | |
| Financial income | 75/76B | €4 | €350 | +€346 | +7,962% |
| Recurring financial income | 75 | €4 | €350 | +€346 | +7,962% |
| Financial charges | 65/66B | €271 | €3,822 | +€3,550 | +1,309% |
| Recurring financial charges | 65 | €271 | €3,822 | +€3,550 | +1,309% |
| Profit (loss) for the period before taxes | 9903 | -€140 | -€19,022 | -€18,881 | -13,457% |
| Income taxes | 67/77 | €840 | €610 | -€230 | -27.4% |
| Profit (loss) for the period | 9904 | -€981 | -€19,632 | -€18,651 | -1,902% |
| Profit (loss) for the period to be appropriated | 9905 | -€981 | -€19,632 | -€18,651 | -1,902% |
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 24 October 2026 via checked.be.