P.L.S. CONCEPT: 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.
P.L.S. CONCEPT
Largest movements
- Cash +€30,842
up €30,842 (+160%), from €19,263 to €50,105
mainly Net result for the year (+€11,823) and Tax, wage and social debts (+€7,981)
- Tangible fixed assets -€7,745
down €7,745 (-38.1%), from €20,332 to €12,588
of which Furniture and vehicles: -€6,967
- Receivables within one year -€1,241
down €1,241 (-4.1%), from €30,089 to €28,848
of which Other amounts receivable: -€3,041
- Profit (loss) carried forward +€11,823
up €11,823 (+27.2%), from €43,424 to €55,247
- Tax, wage and social debts +€7,981
up €7,981 (+62.3%), from €12,820 to €20,801
of which Taxes: +€6,475
- Trade debts +€2,061
up €2,061 (+70.1%), from €2,939 to €5,000
- Gross operating margin +€21,261
up €21,261 (+45.8%), from €46,468 to €67,729
- Taxes +€5,254
up €5,254 (+430%), from €1,221 to €6,475
- Staff costs +€1,502
up €1,502 (+3.9%), from €38,775 to €40,276
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 | €73,443 | €95,307 | +€21,864 | +29.8% |
| Fixed assets | 21/28 | €23,282 | €15,538 | -€7,745 | -33.3% |
| Tangible fixed assets | 22/27 | €20,332 | €12,588 | -€7,745 | -38.1% |
| Plant, machinery and equipment | 23 | €778 | - | -€778 | |
| Furniture and vehicles | 24 | €19,554 | €12,588 | -€6,967 | -35.6% |
| Financial fixed assets | 28 | €2,950 | €2,950 | = | 0.0% |
| Current assets | 29/58 | €50,160 | €79,769 | +€29,609 | +59.0% |
| Amounts receivable within one year | 40/41 | €30,089 | €28,848 | -€1,241 | -4.1% |
| Trade receivables | 40 | €13,992 | €15,792 | +€1,800 | +12.9% |
| Other amounts receivable | 41 | €16,098 | €13,056 | -€3,041 | -18.9% |
| Cash at bank and in hand | 54/58 | €19,263 | €50,105 | +€30,842 | +160% |
| Deferred charges and accrued income | 490/1 | €808 | €816 | +€8 | +1.0% |
| Total equity and liabilities | 10/49 | €73,443 | €95,307 | +€21,864 | +29.8% |
| Equity | 10/15 | €57,684 | €69,507 | +€11,823 | +20.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €43,424 | €55,247 | +€11,823 | +27.2% |
| Amounts payable | 17/49 | €15,759 | €25,801 | +€10,042 | +63.7% |
| Amounts payable within one year | 42/48 | €15,759 | €25,801 | +€10,042 | +63.7% |
| Trade debts | 44 | €2,939 | €5,000 | +€2,061 | +70.1% |
| Suppliers | 440/4 | €2,939 | €5,000 | +€2,061 | +70.1% |
| Taxes, remuneration and social security | 45 | €12,820 | €20,801 | +€7,981 | +62.3% |
| Taxes | 450/3 | €5,486 | €11,961 | +€6,475 | +118% |
| Remuneration and social security | 454/9 | €7,334 | €8,840 | +€1,506 | +20.5% |
| Remuneration, social security and pensions | 62 | €38,775 | €40,276 | +€1,502 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,004 | €7,745 | -€259 | -3.2% |
| Other operating charges | 640/8 | €1,900 | €1,724 | -€175 | -9.2% |
| Gross operating margin | 9900 | €46,468 | €67,729 | +€21,261 | +45.8% |
| Operating profit (loss) | 9901 | -€2,210 | €17,984 | +€20,193 | |
| Financial income | 75/76B | €895 | €912 | +€17 | +1.9% |
| Recurring financial income | 75 | €895 | €912 | +€17 | +1.9% |
| Financial charges | 65/66B | €585 | €598 | +€13 | +2.2% |
| Recurring financial charges | 65 | €585 | €598 | +€13 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,900 | €18,297 | +€20,198 | |
| Income taxes | 67/77 | €1,221 | €6,475 | +€5,254 | +430% |
| Profit (loss) for the period | 9904 | -€3,121 | €11,823 | +€14,944 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,121 | €11,823 | +€14,944 |
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 14 October 2026 via checked.be.