DE PLAKKER: 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.
DE PLAKKER
Largest movements
- Cash -€22,600
down €22,600 (-33.4%), from €67,616 to €45,016
mainly Other debts (-€30,000) and Receivables within one year (-€20,550)
- Receivables within one year +€20,550
up €20,550 (+36.8%), from €55,891 to €76,441
of which Other amounts receivable: +€30,701
- Tangible fixed assets -€11,959
down €11,959 (-22.3%), from €53,523 to €41,564
of which Leasing and similar rights: -€7,026
- Stocks and contracts +€2,522
up €2,522 (+9.5%), from €26,661 to €29,183
- Other debts -€30,000
down €30,000 (-100%), from €30,000 to €0
- Trade debts +€24,654
up €24,654 (+1,784%), from €1,382 to €26,036
- Debts after one year -€5,347
down €5,347 (-42.2%), from €12,667 to €7,320
- Staff costs +€25,727
up €25,727 (+21.3%), from €120,700 to €146,427
- Gross operating margin +€21,450
up €21,450 (+14.6%), from €146,542 to €167,992
- Taxes -€1,928
down €1,928 (-80.3%), from €2,400 to €472
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 | €213,291 | €201,152 | -€12,139 | -5.7% |
| Fixed assets | 21/28 | €61,575 | €49,616 | -€11,959 | -19.4% |
| Tangible fixed assets | 22/27 | €53,523 | €41,564 | -€11,959 | -22.3% |
| Plant, machinery and equipment | 23 | €7,673 | €6,340 | -€1,333 | -17.4% |
| Furniture and vehicles | 24 | €7,882 | €7,222 | -€660 | -8.4% |
| Leasing and similar rights | 25 | €23,677 | €16,651 | -€7,026 | -29.7% |
| Other tangible fixed assets | 26 | €14,291 | €11,351 | -€2,939 | -20.6% |
| Financial fixed assets | 28 | €8,052 | €8,052 | = | 0.0% |
| Current assets | 29/58 | €151,716 | €151,536 | -€180 | -0.1% |
| Stocks and contracts in progress | 3 | €26,661 | €29,183 | +€2,522 | +9.5% |
| Stocks | 30/36 | €26,661 | €29,183 | +€2,522 | +9.5% |
| Amounts receivable within one year | 40/41 | €55,891 | €76,441 | +€20,550 | +36.8% |
| Trade receivables | 40 | €12,101 | €1,950 | -€10,151 | -83.9% |
| Other amounts receivable | 41 | €43,790 | €74,492 | +€30,701 | +70.1% |
| Cash at bank and in hand | 54/58 | €67,616 | €45,016 | -€22,600 | -33.4% |
| Deferred charges and accrued income | 490/1 | €1,548 | €896 | -€652 | -42.1% |
| Total equity and liabilities | 10/49 | €213,291 | €201,152 | -€12,139 | -5.7% |
| Equity | 10/15 | €118,396 | €118,476 | +€80 | +0.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €99,846 | €99,926 | +€80 | +0.1% |
| Tax-exempt reserves | 132 | €1,282 | €1,282 | = | 0.0% |
| Distributable reserves | 133 | €98,565 | €98,645 | +€80 | +0.1% |
| Amounts payable | 17/49 | €94,895 | €82,676 | -€12,219 | -12.9% |
| Amounts payable after more than one year | 17 | €12,667 | €7,320 | -€5,347 | -42.2% |
| Financial debts | 170/4 | €12,667 | €7,320 | -€5,347 | -42.2% |
| Amounts payable within one year | 42/48 | €79,228 | €72,356 | -€6,872 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €5,227 | €5,347 | +€120 | +2.3% |
| Trade debts | 44 | €1,382 | €26,036 | +€24,654 | +1,784% |
| Suppliers | 440/4 | €1,382 | €26,036 | +€24,654 | +1,784% |
| Taxes, remuneration and social security | 45 | €42,618 | €40,972 | -€1,646 | -3.9% |
| Taxes | 450/3 | €26,904 | €20,433 | -€6,471 | -24.1% |
| Remuneration and social security | 454/9 | €15,715 | €20,539 | +€4,825 | +30.7% |
| Other amounts payable | 47/48 | €30,000 | €0 | -€30,000 | -100% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €120,700 | €146,427 | +€25,727 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,725 | €16,421 | -€1,304 | -7.4% |
| Other operating charges | 640/8 | €4,384 | €3,969 | -€414 | -9.5% |
| Gross operating margin | 9900 | €146,542 | €167,992 | +€21,450 | +14.6% |
| Operating profit (loss) | 9901 | €3,733 | €1,175 | -€2,558 | -68.5% |
| Financial income | 75/76B | €3,263 | €2,467 | -€796 | -24.4% |
| Recurring financial income | 75 | €3,263 | €2,467 | -€796 | -24.4% |
| Financial charges | 65/66B | €2,688 | €3,090 | +€402 | +14.9% |
| Recurring financial charges | 65 | €2,688 | €3,090 | +€402 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €4,308 | €552 | -€3,756 | -87.2% |
| Income taxes | 67/77 | €2,400 | €472 | -€1,928 | -80.3% |
| Profit (loss) for the period | 9904 | €1,908 | €80 | -€1,828 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,908 | €80 | -€1,828 | -95.8% |
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 26 October 2026 via checked.be.