PL ADVISORY SERVICES: 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.
PL ADVISORY SERVICES
Largest movements
- Receivables after one year -€82,992
down €82,992 (-12.5%), from €663,512 to €580,520
- Cash -€16,659
down €16,659 (-32.5%), from €51,234 to €34,576
mainly Contributions, distributions and other (-€296,300) and Other debts (-€58,181)
- Receivables within one year -€15,589
down €15,589 (-99.1%), from €15,727 to €138
of which Trade receivables: -€12,559
- Profit (loss) carried forward -€296,300
no longer reported in 2025 (was €296,300)
- Reserves +€210,833
up €210,833 (+11,384%), from €1,852 to €212,685
- Other debts -€58,181
down €58,181 (-17.0%), from €342,968 to €284,787
- Tax, wage and social debts +€25,063
up €25,063 (+41.8%), from €60,000 to €85,063
of which Taxes: +€30,313
- Accrued charges and deferred income +€7,886
up €7,886 (+45.3%), from €17,424 to €25,310
- Gross operating margin -€19,809
down €19,809 (-6.4%), from €308,752 to €288,943
- Taxes +€15,938
up €15,938 (+20.7%), from €76,967 to €92,905
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 | €750,222 | €633,813 | -€116,409 | -15.5% |
| Fixed assets | 21/28 | €3,695 | €3,118 | -€577 | -15.6% |
| Tangible fixed assets | 22/27 | €1,195 | €618 | -€577 | -48.3% |
| Furniture and vehicles | 24 | €1,195 | €618 | -€577 | -48.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €746,526 | €630,694 | -€115,832 | -15.5% |
| Amounts receivable after more than one year | 29 | €663,512 | €580,520 | -€82,992 | -12.5% |
| Other amounts receivable | 291 | €663,512 | €580,520 | -€82,992 | -12.5% |
| Amounts receivable within one year | 40/41 | €15,727 | €138 | -€15,589 | -99.1% |
| Trade receivables | 40 | €12,697 | €138 | -€12,559 | -98.9% |
| Other amounts receivable | 41 | €3,030 | - | -€3,030 | |
| Cash at bank and in hand | 54/58 | €51,234 | €34,576 | -€16,659 | -32.5% |
| Deferred charges and accrued income | 490/1 | €16,053 | €15,461 | -€592 | -3.7% |
| Total equity and liabilities | 10/49 | €750,222 | €633,813 | -€116,409 | -15.5% |
| Equity | 10/15 | €316,752 | €231,285 | -€85,467 | -27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,852 | €212,685 | +€210,833 | +11,384% |
| Distributable reserves | 133 | €1,852 | €212,685 | +€210,833 | +11,384% |
| Profit (loss) carried forward | 14 | €296,300 | - | -€296,300 | |
| Amounts payable | 17/49 | €433,469 | €402,528 | -€30,942 | -7.1% |
| Amounts payable within one year | 42/48 | €416,046 | €377,218 | -€38,828 | -9.3% |
| Trade debts | 44 | €13,078 | €7,367 | -€5,711 | -43.7% |
| Suppliers | 440/4 | €13,078 | €7,367 | -€5,711 | -43.7% |
| Taxes, remuneration and social security | 45 | €60,000 | €85,063 | +€25,063 | +41.8% |
| Taxes | 450/3 | €54,750 | €85,063 | +€30,313 | +55.4% |
| Remuneration and social security | 454/9 | €5,250 | - | -€5,250 | |
| Other amounts payable | 47/48 | €342,968 | €284,787 | -€58,181 | -17.0% |
| Accrued charges and deferred income | 492/3 | €17,424 | €25,310 | +€7,886 | +45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €593 | €577 | -€16 | -2.7% |
| Other operating charges | 640/8 | - | €420 | +€420 | |
| Gross operating margin | 9900 | €308,752 | €288,943 | -€19,809 | -6.4% |
| Operating profit (loss) | 9901 | €308,159 | €287,946 | -€20,213 | -6.6% |
| Financial income | 75/76B | €27,759 | €30,580 | +€2,821 | +10.2% |
| Recurring financial income | 75 | €27,759 | €30,580 | +€2,821 | +10.2% |
| Financial charges | 65/66B | €15,806 | €14,788 | -€1,018 | -6.4% |
| Recurring financial charges | 65 | €15,806 | €14,788 | -€1,018 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €320,111 | €303,737 | -€16,374 | -5.1% |
| Income taxes | 67/77 | €76,967 | €92,905 | +€15,938 | +20.7% |
| Profit (loss) for the period | 9904 | €243,144 | €210,833 | -€32,312 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €243,144 | €210,833 | -€32,312 | -13.3% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.