MD PLEISTER: 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.
MD PLEISTER
Largest movements
- Cash +€17,039
up €17,039 (+48.0%), from €35,512 to €52,551
mainly Net result for the year (+€20,921) and Tax, wage and social debts (+€2,495)
- Profit (loss) carried forward +€20,921
new in 2025: €20,921
- Other debts -€6,141
down €6,141 (-54.0%), from €11,368 to €5,227
- Tax, wage and social debts +€2,495
up €2,495 (+41.5%), from €6,013 to €8,507
of which Taxes: +€2,495
- Gross operating margin +€32,847
up €32,847, from -€4,318 to €28,529
- Taxes +€6,549
up €6,549 (+2,651%), from €247 to €6,797
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 | €37,937 | €55,115 | +€17,179 | +45.3% |
| Current assets | 29/58 | €37,937 | €55,115 | +€17,179 | +45.3% |
| Amounts receivable within one year | 40/41 | €2,425 | €2,565 | +€140 | +5.8% |
| Trade receivables | 40 | €410 | €426 | +€16 | +4.0% |
| Other amounts receivable | 41 | €2,015 | €2,139 | +€124 | +6.1% |
| Cash at bank and in hand | 54/58 | €35,512 | €52,551 | +€17,039 | +48.0% |
| Total equity and liabilities | 10/49 | €37,937 | €55,115 | +€17,179 | +45.3% |
| Equity | 10/15 | €20,460 | €41,381 | +€20,921 | +102% |
| 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 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | - | €20,921 | +€20,921 | |
| Amounts payable | 17/49 | €17,477 | €13,734 | -€3,743 | -21.4% |
| Amounts payable within one year | 42/48 | €17,477 | €13,734 | -€3,743 | -21.4% |
| Trade debts | 44 | €97 | - | -€97 | |
| Suppliers | 440/4 | €97 | - | -€97 | |
| Taxes, remuneration and social security | 45 | €6,013 | €8,507 | +€2,495 | +41.5% |
| Taxes | 450/3 | €4,513 | €7,007 | +€2,495 | +55.3% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €11,368 | €5,227 | -€6,141 | -54.0% |
| Other operating charges | 640/8 | €950 | €851 | -€98 | -10.4% |
| Gross operating margin | 9900 | -€4,318 | €28,529 | +€32,847 | |
| Operating profit (loss) | 9901 | -€5,268 | €27,678 | +€32,946 | |
| Financial income | 75/76B | €105 | €263 | +€158 | +150% |
| Recurring financial income | 75 | €105 | €263 | +€158 | +150% |
| Financial charges | 65/66B | €489 | €223 | -€266 | -54.3% |
| Recurring financial charges | 65 | €489 | €223 | -€266 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,652 | €27,718 | +€33,370 | |
| Income taxes | 67/77 | €247 | €6,797 | +€6,549 | +2,651% |
| Profit (loss) for the period | 9904 | -€5,899 | €20,921 | +€26,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,899 | €20,921 | +€26,820 |
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 18 October 2026 via checked.be.