P.L. SOLUTIONS: 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. SOLUTIONS
Largest movements
- Receivables within one year +€73,521
up €73,521 (+16.1%), from €456,814 to €530,335
of which Trade receivables: +€85,079
- Deferred charges and accrued income -€13,957
down €13,957 (-91.9%), from €15,189 to €1,232
- Trade debts +€79,826
up €79,826 (+25.5%), from €312,979 to €392,805
- Profit (loss) carried forward -€18,510
down €18,510 (-17.3%), from €107,244 to €88,734
- Gross operating margin -€35,372
down €35,372, from €32,175 to -€3,198
- Taxes -€5,251
down €5,251 (-89.4%), from €5,876 to €625
- Financial charges -€5,204
down €5,204 (-43.4%), from €11,989 to €6,786
- Depreciation -€3,608
down €3,608 (-58.2%), from €6,199 to €2,591
- Other operating charges +€1,420
up €1,420 (+24.9%), from €5,708 to €7,128
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.
Derived cash bridge
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 | €482,796 | €547,696 | +€64,900 | +13.4% |
| Fixed assets | 21/28 | €3,728 | €8,587 | +€4,859 | +130% |
| Tangible fixed assets | 22/27 | €2,078 | €6,937 | +€4,859 | +234% |
| Plant, machinery and equipment | 23 | €934 | €383 | -€551 | -59.0% |
| Furniture and vehicles | 24 | €1,144 | €6,554 | +€5,411 | +473% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €479,068 | €539,109 | +€60,040 | +12.5% |
| Amounts receivable within one year | 40/41 | €456,814 | €530,335 | +€73,521 | +16.1% |
| Trade receivables | 40 | €359,074 | €444,153 | +€85,079 | +23.7% |
| Other amounts receivable | 41 | €97,740 | €86,182 | -€11,557 | -11.8% |
| Cash at bank and in hand | 54/58 | €7,066 | €7,542 | +€476 | +6.7% |
| Deferred charges and accrued income | 490/1 | €15,189 | €1,232 | -€13,957 | -91.9% |
| Total equity and liabilities | 10/49 | €482,796 | €547,696 | +€64,900 | +13.4% |
| Equity | 10/15 | €115,304 | €96,794 | -€18,510 | -16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,244 | €88,734 | -€18,510 | -17.3% |
| Amounts payable | 17/49 | €367,492 | €450,901 | +€83,409 | +22.7% |
| Amounts payable after more than one year | 17 | €12,796 | €9,479 | -€3,316 | -25.9% |
| Financial debts | 170/4 | €12,796 | €9,479 | -€3,316 | -25.9% |
| Amounts payable within one year | 42/48 | €354,697 | €441,422 | +€86,725 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €14,958 | €19,284 | +€4,326 | +28.9% |
| Trade debts | 44 | €312,979 | €392,805 | +€79,826 | +25.5% |
| Suppliers | 440/4 | €312,979 | €392,805 | +€79,826 | +25.5% |
| Taxes, remuneration and social security | 45 | €26,760 | €29,333 | +€2,573 | +9.6% |
| Taxes | 450/3 | €12,005 | €12,008 | +€3 | 0.0% |
| Remuneration and social security | 454/9 | €14,755 | €17,325 | +€2,570 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,199 | €2,591 | -€3,608 | -58.2% |
| Other operating charges | 640/8 | €5,708 | €7,128 | +€1,420 | +24.9% |
| Gross operating margin | 9900 | €32,175 | -€3,198 | -€35,372 | |
| Operating profit (loss) | 9901 | €20,268 | -€12,916 | -€33,184 | |
| Financial income | 75/76B | €1,356 | €1,817 | +€462 | +34.1% |
| Recurring financial income | 75 | €1,356 | €1,817 | +€462 | +34.1% |
| Financial charges | 65/66B | €11,989 | €6,786 | -€5,204 | -43.4% |
| Recurring financial charges | 65 | €11,989 | €6,786 | -€5,204 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €9,634 | -€17,884 | -€27,518 | |
| Income taxes | 67/77 | €5,876 | €625 | -€5,251 | -89.4% |
| Profit (loss) for the period | 9904 | €3,758 | -€18,510 | -€22,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,758 | -€18,510 | -€22,267 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.