PL COMMUNICATION: what changed
What changed
PL COMMUNICATION
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€26,655
2024 · €8,378+€18,276
Equity
€1.3m
2024 · €1.2m+€26,655
Cash
€77,504
2024 · €57,152+€20,353
Balance sheet total
€1.6m
2024 · €1.5m+€30,362
Largest movements
Assets
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets -€27,631
down €27,631 (-7.1%), from €390,814 to €363,183
of which Land and buildings: -€17,530
- Cash +€20,353
up €20,353 (+35.6%), from €57,152 to €77,504
mainly Depreciation (+€27,631) and Net result for the year (+€26,655)
Equity and liabilities
- Reserves +€26,655
up €26,655 (+2.2%), from €1.2m to €1.3m
Income statement
- Taxes +€4,517
up €4,517 (+51.2%), from €8,822 to €13,339
- Gross operating margin +€2,728
up €2,728 (+3.5%), from €78,355 to €81,083
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,378
Gross operating margin
+€2,728
Other operating charges
-€91
Other operating items
+€20,603
Financial income
+€326
Financial charges
-€774
Taxes
-€4,517
Result 2025
€26,655
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€78,316
Investment
-€50,000
Financing
-€7,963
Cash 2024
€57,152
From operations (derived)
+€78,316
Net result for the year
+€26,655
Depreciation
+€27,631
Receivables within one year
+€13,189
Deferred charges and accrued income
-€829
Trade debts
+€130
Tax, wage and social debts
+€11,540
Investment (derived)
-€50,000
Current investments
-€50,000
Financing
-€7,963
Debts after one year
-€8,193
Current portion of long-term debt
+€230
Contributions, distributions and other
+€0
Cash 2025
€77,504
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,529,647 | €1,560,008 | +€30,362 | +2.0% |
| Fixed assets | 21/28 | €741,207 | €713,576 | -€27,631 | -3.7% |
| Tangible fixed assets | 22/27 | €390,814 | €363,183 | -€27,631 | -7.1% |
| Land and buildings | 22 | €331,691 | €314,161 | -€17,530 | -5.3% |
| Plant, machinery and equipment | 23 | €59,122 | €49,022 | -€10,101 | -17.1% |
| Financial fixed assets | 28 | €350,393 | €350,393 | = | 0.0% |
| Current assets | 29/58 | €788,440 | €846,433 | +€57,993 | +7.4% |
| Amounts receivable within one year | 40/41 | €731,289 | €718,099 | -€13,189 | -1.8% |
| Other amounts receivable | 41 | €731,289 | €718,099 | -€13,189 | -1.8% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €57,152 | €77,504 | +€20,353 | +35.6% |
| Deferred charges and accrued income | 490/1 | - | €829 | +€829 | |
| Total equity and liabilities | 10/49 | €1,529,647 | €1,560,008 | +€30,362 | +2.0% |
| Equity | 10/15 | €1,247,243 | €1,273,898 | +€26,655 | +2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Share premium | 1100/10 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,234,843 | €1,261,498 | +€26,655 | +2.2% |
| Distributable reserves | 133 | €1,234,843 | €1,261,498 | +€26,655 | +2.2% |
| Amounts payable | 17/49 | €282,403 | €286,111 | +€3,707 | +1.3% |
| Amounts payable after more than one year | 17 | €268,668 | €260,475 | -€8,193 | -3.0% |
| Financial debts | 170/4 | €268,668 | €260,475 | -€8,193 | -3.0% |
| Amounts payable within one year | 42/48 | €13,735 | €25,636 | +€11,901 | +86.6% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €4,230 | +€230 | +5.7% |
| Trade debts | 44 | €1,911 | €2,041 | +€130 | +6.8% |
| Suppliers | 440/4 | €1,911 | €2,041 | +€130 | +6.8% |
| Taxes, remuneration and social security | 45 | €7,824 | €19,365 | +€11,540 | +147% |
| Taxes | 450/3 | €7,824 | €19,365 | +€11,540 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,631 | €27,631 | = | 0.0% |
| Other operating charges | 640/8 | €8,902 | €8,993 | +€91 | +1.0% |
| Non-recurring operating charges | 66A | €20,723 | €120 | -€20,603 | -99.4% |
| Gross operating margin | 9900 | €78,355 | €81,083 | +€2,728 | +3.5% |
| Operating profit (loss) | 9901 | €21,099 | €44,339 | +€23,240 | +110% |
| Financial income | 75/76B | €115 | €441 | +€326 | +284% |
| Recurring financial income | 75 | €115 | €441 | +€326 | +284% |
| Financial charges | 65/66B | €4,014 | €4,787 | +€774 | +19.3% |
| Recurring financial charges | 65 | €4,014 | €4,787 | +€774 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €17,200 | €39,993 | +€22,793 | +133% |
| Income taxes | 67/77 | €8,822 | €13,339 | +€4,517 | +51.2% |
| Profit (loss) for the period | 9904 | €8,378 | €26,655 | +€18,276 | +218% |
| Transfer from tax-exempt reserves | 789 | €10,525 | €0 | -€10,525 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €18,903 | €26,655 | +€7,751 | +41.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.