C PLATA: what changed
Two fiscal 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.
C PLATA
Largest movements
- Receivables within one year +€59,501
up €59,501 (+236.0%), from €25,209 to €84,710
of which Trade receivables: +€78,119
- Cash -€10,355
down €10,355 (-17.4%), from €59,511 to €49,157
mainly Receivables within one year (-€59,501) and Net result for the year (-€19,781)
- Tangible fixed assets -€7,027
down €7,027 (-63.8%), from €11,023 to €3,996
of which Furniture and vehicles: -€8,851
- Trade debts +€74,073
up €74,073 (+1320.7%), from €5,609 to €79,682
- Profit (loss) carried forward -€19,781
down €19,781 (-31.8%), from €62,166 to €42,385
- Other debts -€4,752
no longer reported in 2024 (was €4,752)
- Tax, wage and social debts -€3,882
down €3,882 (-52.0%), from €7,464 to €3,582
- Debts after one year -€2,027
down €2,027 (-42.4%), from €4,776 to €2,749
- Gross operating margin -€45,109
down €45,109, from €37,288 to -€7,821
- Taxes -€7,327
down €7,327 (-95.8%), from €7,647 to €320
- Depreciation +€1,646
up €1,646 (+19.2%), from €8,555 to €10,201
- Financial income -€1,301
down €1,301 (-87.8%), from €1,481 to €180
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,743 | €137,862 | +€42,119 | +44.0% |
| Fixed assets | 21/28 | €11,023 | €3,996 | -€7,027 | -63.8% |
| Tangible fixed assets | 22/27 | €11,023 | €3,996 | -€7,027 | -63.8% |
| Plant, machinery and equipment | 23 | - | €1,823 | +€1,823 | |
| Furniture and vehicles | 24 | €11,023 | €2,172 | -€8,851 | -80.3% |
| Current assets | 29/58 | €84,720 | €133,866 | +€49,146 | +58.0% |
| Amounts receivable within one year | 40/41 | €25,209 | €84,710 | +€59,501 | +236.0% |
| Trade receivables | 40 | €2,155 | €80,274 | +€78,119 | +3625.0% |
| Other amounts receivable | 41 | €23,054 | €4,436 | -€18,618 | -80.8% |
| Cash at bank and in hand | 54/58 | €59,511 | €49,157 | -€10,355 | -17.4% |
| Total equity and liabilities | 10/49 | €95,743 | €137,862 | +€42,119 | +44.0% |
| Equity | 10/15 | €69,603 | €49,822 | -€19,781 | -28.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,237 | €1,237 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,237 | €1,237 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,237 | €1,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,166 | €42,385 | -€19,781 | -31.8% |
| Amounts payable | 17/49 | €26,141 | €88,040 | +€61,899 | +236.8% |
| Amounts payable after more than one year | 17 | €4,776 | €2,749 | -€2,027 | -42.4% |
| Financial debts | 170/4 | €4,776 | €2,749 | -€2,027 | -42.4% |
| Amounts payable within one year | 42/48 | €21,365 | €85,291 | +€63,927 | +299.2% |
| Current portion of amounts payable after more than one year | 42 | €3,540 | €2,027 | -€1,513 | -42.7% |
| Trade debts | 44 | €5,609 | €79,682 | +€74,073 | +1320.7% |
| Suppliers | 440/4 | €5,609 | €79,682 | +€74,073 | +1320.7% |
| Taxes, remuneration and social security | 45 | €7,464 | €3,582 | -€3,882 | -52.0% |
| Taxes | 450/3 | €7,464 | €3,582 | -€3,882 | -52.0% |
| Other amounts payable | 47/48 | €4,752 | - | -€4,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,555 | €10,201 | +€1,646 | +19.2% |
| Other operating charges | 640/8 | €761 | €658 | -€103 | -13.5% |
| Gross operating margin | 9900 | €37,288 | -€7,821 | -€45,109 | |
| Operating profit (loss) | 9901 | €27,972 | -€18,680 | -€46,652 | |
| Financial income | 75/76B | €1,481 | €180 | -€1,301 | -87.8% |
| Recurring financial income | 75 | €1,481 | €180 | -€1,301 | -87.8% |
| Financial charges | 65/66B | €1,171 | €961 | -€210 | -17.9% |
| Recurring financial charges | 65 | €1,171 | €961 | -€210 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €28,282 | -€19,461 | -€47,743 | |
| Income taxes | 67/77 | €7,647 | €320 | -€7,327 | -95.8% |
| Profit (loss) for the period | 9904 | €20,635 | -€19,781 | -€40,416 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,635 | -€19,781 | -€40,416 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.