P L X CONSULT: 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 X CONSULT
Largest movements
- Financial fixed assets +€109,200
up €109,200 (+30.9%), from €353,220 to €462,420
- Tangible fixed assets -€16,902
down €16,902 (-20.9%), from €80,815 to €63,914
of which Furniture and vehicles: -€16,248
- Cash +€9,738
up €9,738 (+10.9%), from €89,716 to €99,454
mainly Debts after one year (+€66,807) and Depreciation (+€30,450)
- Debts after one year +€66,807
up €66,807 (+254%), from €26,266 to €93,072
- Reserves +€22,318
up €22,318 (+6.9%), from €323,497 to €345,815
of which Distributable reserves: +€22,318
- Current portion of long-term debt +€19,268
up €19,268 (+177%), from €10,857 to €30,125
- Other debts -€7,974
down €7,974 (-22.7%), from €35,071 to €27,097
- Depreciation +€3,175
up €3,175 (+11.6%), from €27,274 to €30,450
- Gross operating margin -€2,517
down €2,517 (-3.5%), from €70,909 to €68,393
- Taxes -€1,932
down €1,932 (-13.6%), from €14,251 to €12,319
- Financial charges -€1,199
down €1,199 (-33.9%), from €3,541 to €2,342
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 | €525,500 | €627,453 | +€101,954 | +19.4% |
| Fixed assets | 21/28 | €434,035 | €526,334 | +€92,298 | +21.3% |
| Tangible fixed assets | 22/27 | €80,815 | €63,914 | -€16,902 | -20.9% |
| Land and buildings | 22 | €2,052 | €1,802 | -€250 | -12.2% |
| Furniture and vehicles | 24 | €78,360 | €62,112 | -€16,248 | -20.7% |
| Other tangible fixed assets | 26 | €404 | - | -€404 | |
| Financial fixed assets | 28 | €353,220 | €462,420 | +€109,200 | +30.9% |
| Current assets | 29/58 | €91,464 | €101,120 | +€9,655 | +10.6% |
| Amounts receivable within one year | 40/41 | €54 | €200 | +€145 | +267% |
| Other amounts receivable | 41 | €54 | €200 | +€145 | +267% |
| Cash at bank and in hand | 54/58 | €89,716 | €99,454 | +€9,738 | +10.9% |
| Deferred charges and accrued income | 490/1 | €1,694 | €1,465 | -€228 | -13.5% |
| Total equity and liabilities | 10/49 | €525,500 | €627,453 | +€101,954 | +19.4% |
| Equity | 10/15 | €413,306 | €435,624 | +€22,318 | +5.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €323,497 | €345,815 | +€22,318 | +6.9% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €320,997 | €343,315 | +€22,318 | +7.0% |
| Profit (loss) carried forward | 14 | €64,810 | €64,810 | = | 0.0% |
| Provisions and deferred taxes | 16 | €37,500 | €37,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €37,500 | €37,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €37,500 | €37,500 | = | 0.0% |
| Amounts payable | 17/49 | €74,694 | €154,329 | +€79,636 | +107% |
| Amounts payable after more than one year | 17 | €26,266 | €93,072 | +€66,807 | +254% |
| Financial debts | 170/4 | €26,266 | €93,072 | +€66,807 | +254% |
| Amounts payable within one year | 42/48 | €48,428 | €59,443 | +€11,014 | +22.7% |
| Current portion of amounts payable after more than one year | 42 | €10,857 | €30,125 | +€19,268 | +177% |
| Trade debts | 44 | - | €951 | +€951 | |
| Suppliers | 440/4 | - | €951 | +€951 | |
| Taxes, remuneration and social security | 45 | €2,500 | €1,269 | -€1,231 | -49.2% |
| Taxes | 450/3 | - | €1,269 | +€1,269 | |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €35,071 | €27,097 | -€7,974 | -22.7% |
| Accrued charges and deferred income | 492/3 | - | €1,814 | +€1,814 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,274 | €30,450 | +€3,175 | +11.6% |
| Other operating charges | 640/8 | €1,949 | €1,615 | -€334 | -17.2% |
| Gross operating margin | 9900 | €70,909 | €68,393 | -€2,517 | -3.5% |
| Operating profit (loss) | 9901 | €41,685 | €36,328 | -€5,357 | -12.9% |
| Financial income | 75/76B | €327 | €651 | +€324 | +99.1% |
| Recurring financial income | 75 | €327 | €651 | +€324 | +99.1% |
| Financial charges | 65/66B | €3,541 | €2,342 | -€1,199 | -33.9% |
| Recurring financial charges | 65 | €3,541 | €2,342 | -€1,199 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €38,471 | €34,637 | -€3,835 | -10.0% |
| Income taxes | 67/77 | €14,251 | €12,319 | -€1,932 | -13.6% |
| Profit (loss) for the period | 9904 | €24,221 | €22,318 | -€1,903 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,221 | €22,318 | -€1,903 | -7.9% |
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 31 October 2026 via checked.be.