PLUMIMMO: 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.
PLUMIMMO
Largest movements
- Tangible fixed assets -€26,466
down €26,466 (-2.0%), from €1.3m to €1.3m
of which Land and buildings: -€27,604
- Cash +€14,992
up €14,992 (+224%), from €6,694 to €21,686
mainly Depreciation (+€49,875) and Net result for the year (+€25,319)
- Debts after one year -€53,337
down €53,337 (-5.2%), from €1.0m to €979,835
of which Financial debts: -€51,537
- Profit (loss) carried forward +€25,319
up €25,319, from -€20,431 to €4,888
- Gross operating margin +€8,109
up €8,109 (+8.5%), from €94,877 to €102,986
- Depreciation +€1,980
up €1,980 (+4.1%), from €47,895 to €49,875
- Taxes +€1,222
new in 2025: €1,222
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 | €1,313,500 | €1,302,026 | -€11,474 | -0.9% |
| Fixed assets | 21/28 | €1,306,806 | €1,280,340 | -€26,466 | -2.0% |
| Tangible fixed assets | 22/27 | €1,306,806 | €1,280,340 | -€26,466 | -2.0% |
| Land and buildings | 22 | €1,299,967 | €1,272,363 | -€27,604 | -2.1% |
| Furniture and vehicles | 24 | €6,840 | €7,977 | +€1,137 | +16.6% |
| Current assets | 29/58 | €6,694 | €21,686 | +€14,992 | +224% |
| Cash at bank and in hand | 54/58 | €6,694 | €21,686 | +€14,992 | +224% |
| Total equity and liabilities | 10/49 | €1,313,500 | €1,302,026 | -€11,474 | -0.9% |
| Equity | 10/15 | €79,569 | €104,888 | +€25,319 | +31.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,431 | €4,888 | +€25,319 | |
| Amounts payable | 17/49 | €1,233,931 | €1,197,138 | -€36,794 | -3.0% |
| Amounts payable after more than one year | 17 | €1,033,172 | €979,835 | -€53,337 | -5.2% |
| Financial debts | 170/4 | €1,031,372 | €979,835 | -€51,537 | -5.0% |
| Other amounts payable | 178/9 | €1,800 | - | -€1,800 | |
| Amounts payable within one year | 42/48 | €192,959 | €197,803 | +€4,843 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €50,527 | €51,537 | +€1,010 | +2.0% |
| Trade debts | 44 | €2,432 | €4,992 | +€2,560 | +105% |
| Suppliers | 440/4 | €2,432 | €4,992 | +€2,560 | +105% |
| Taxes, remuneration and social security | 45 | - | €1,222 | +€1,222 | |
| Taxes | 450/3 | - | €1,222 | +€1,222 | |
| Other amounts payable | 47/48 | €140,000 | €140,052 | +€52 | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,800 | €19,500 | +€11,700 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,895 | €49,875 | +€1,980 | +4.1% |
| Other operating charges | 640/8 | €4,635 | €5,108 | +€472 | +10.2% |
| Gross operating margin | 9900 | €94,877 | €102,986 | +€8,109 | +8.5% |
| Operating profit (loss) | 9901 | €42,347 | €48,003 | +€5,656 | +13.4% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €22,442 | €21,461 | -€980 | -4.4% |
| Recurring financial charges | 65 | €22,442 | €21,461 | -€980 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €19,910 | €26,541 | +€6,631 | +33.3% |
| Income taxes | 67/77 | - | €1,222 | +€1,222 | |
| Profit (loss) for the period | 9904 | €19,910 | €25,319 | +€5,409 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,910 | €25,319 | +€5,409 | +27.2% |
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 15 October 2026 via checked.be.