AVEC PLAIZIER: 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.
AVEC PLAIZIER
Largest movements
- Receivables within one year -€2,997
down €2,997 (-62.5%), from €4,791 to €1,795
- Cash -€2,712
down €2,712 (-14.3%), from €18,984 to €16,272
mainly Trade debts (-€6,619) and Net result for the year (-€2,818)
- Stocks and contracts -€1,935
down €1,935 (-13.5%), from €14,350 to €12,415
- Trade debts -€6,619
down €6,619 (-31.0%), from €21,348 to €14,729
- Profit (loss) carried forward -€2,818
down €2,818 (-20.1%), from -€14,026 to -€16,843
- Other debts +€1,120
up €1,120 (+20.7%), from €5,414 to €6,534
- Tax, wage and social debts +€640
up €640 (+16.2%), from €3,957 to €4,597
of which Remuneration and social security: +€768
- Gross operating margin -€6,136
down €6,136 (-98.9%), from €6,204 to €68
- Financial charges -€543
down €543 (-66.4%), from €818 to €275
- Other operating charges -€369
down €369 (-34.4%), from €1,073 to €704
- Staff costs -€176
down €176 (-8.7%), from €2,030 to €1,854
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 | €39,573 | €31,971 | -€7,601 | -19.2% |
| Fixed assets | 21/28 | €950 | €950 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €38,623 | €31,021 | -€7,601 | -19.7% |
| Stocks and contracts in progress | 3 | €14,350 | €12,415 | -€1,935 | -13.5% |
| Stocks | 30/36 | €14,350 | €12,415 | -€1,935 | -13.5% |
| Amounts receivable within one year | 40/41 | €4,791 | €1,795 | -€2,997 | -62.5% |
| Trade receivables | 40 | €4,791 | €1,795 | -€2,997 | -62.5% |
| Cash at bank and in hand | 54/58 | €18,984 | €16,272 | -€2,712 | -14.3% |
| Deferred charges and accrued income | 490/1 | €498 | €540 | +€42 | +8.5% |
| Total equity and liabilities | 10/49 | €39,573 | €31,971 | -€7,601 | -19.2% |
| Equity | 10/15 | €6,434 | €3,617 | -€2,818 | -43.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,026 | -€16,843 | -€2,818 | -20.1% |
| Amounts payable | 17/49 | €33,138 | €28,355 | -€4,783 | -14.4% |
| Amounts payable within one year | 42/48 | €30,719 | €25,859 | -€4,859 | -15.8% |
| Trade debts | 44 | €21,348 | €14,729 | -€6,619 | -31.0% |
| Suppliers | 440/4 | €21,348 | €14,729 | -€6,619 | -31.0% |
| Taxes, remuneration and social security | 45 | €3,957 | €4,597 | +€640 | +16.2% |
| Taxes | 450/3 | €3,768 | €3,639 | -€128 | -3.4% |
| Remuneration and social security | 454/9 | €189 | €957 | +€768 | +406% |
| Other amounts payable | 47/48 | €5,414 | €6,534 | +€1,120 | +20.7% |
| Accrued charges and deferred income | 492/3 | €2,419 | €2,495 | +€76 | +3.1% |
| Remuneration, social security and pensions | 62 | €2,030 | €1,854 | -€176 | -8.7% |
| Other operating charges | 640/8 | €1,073 | €704 | -€369 | -34.4% |
| Gross operating margin | 9900 | €6,204 | €68 | -€6,136 | -98.9% |
| Operating profit (loss) | 9901 | €3,102 | -€2,489 | -€5,591 | |
| Financial income | 75/76B | €1 | €5 | +€5 | +898% |
| Recurring financial income | 75 | €1 | €5 | +€5 | +898% |
| Financial charges | 65/66B | €818 | €275 | -€543 | -66.4% |
| Recurring financial charges | 65 | €818 | €275 | -€543 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €2,285 | -€2,758 | -€5,043 | |
| Income taxes | 67/77 | €63 | €60 | -€3 | -4.7% |
| Profit (loss) for the period | 9904 | €2,222 | -€2,818 | -€5,040 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,222 | -€2,818 | -€5,040 |
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 16 October 2026 via checked.be.