PL CONSULT: what changed
Two fiscal 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 CONSULT
Largest movements
- Receivables within one year -€14,568
down €14,568 (-56.1%), from €25,946 to €11,378
of which Other amounts receivable: -€14,547
- Tangible fixed assets -€14,114
down €14,114 (-24.4%), from €57,795 to €43,681
- Cash -€7,777
down €7,777 (-81.5%), from €9,541 to €1,764
mainly Debts after one year (-€24,000) and Net result for the year (-€11,949)
- Debts after one year -€24,000
down €24,000 (-12.0%), from €200,428 to €176,428
- Profit (loss) carried forward -€11,949
down €11,949 (-4.3%), from -€275,004 to -€286,953
- Gross operating margin +€8,229
up €8,229 (+120.4%), from €6,834 to €15,063
- Depreciation +€1,370
up €1,370 (+10.7%), from €12,744 to €14,114
- Financial charges +€657
up €657 (+5.8%), from €11,373 to €12,029
- Other operating charges +€414
up €414 (+106.8%), from €387 to €801
- Taxes +€171
new in 2025: €171
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.
Cash bridge derived
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 | €453,699 | €417,575 | -€36,124 | -8.0% |
| Fixed assets | 21/28 | €408,131 | €394,017 | -€14,114 | -3.5% |
| Tangible fixed assets | 22/27 | €57,795 | €43,681 | -€14,114 | -24.4% |
| Furniture and vehicles | 24 | €57,795 | €43,681 | -€14,114 | -24.4% |
| Financial fixed assets | 28 | €350,336 | €350,336 | = | 0.0% |
| Current assets | 29/58 | €45,568 | €23,558 | -€22,010 | -48.3% |
| Stocks and contracts in progress | 3 | €9,994 | €9,994 | = | 0.0% |
| Stocks | 30/36 | €9,994 | €9,994 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,946 | €11,378 | -€14,568 | -56.1% |
| Trade receivables | 40 | €5,861 | €5,841 | -€21 | -0.4% |
| Other amounts receivable | 41 | €20,084 | €5,537 | -€14,547 | -72.4% |
| Cash at bank and in hand | 54/58 | €9,541 | €1,764 | -€7,777 | -81.5% |
| Deferred charges and accrued income | 490/1 | €87 | €421 | +€335 | +385.2% |
| Total equity and liabilities | 10/49 | €453,699 | €417,575 | -€36,124 | -8.0% |
| Equity | 10/15 | -€137,809 | -€149,758 | -€11,949 | -8.7% |
| Contributions | 10/11 | €137,000 | €137,000 | = | 0.0% |
| Capital | 10 | €137,000 | €137,000 | = | 0.0% |
| Issued capital | 100 | €137,000 | €137,000 | = | 0.0% |
| Reserves | 13 | €195 | €195 | = | 0.0% |
| Non-distributable reserves | 130/1 | €195 | €195 | = | 0.0% |
| Legal reserve | 130 | €195 | €195 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€275,004 | -€286,953 | -€11,949 | -4.3% |
| Amounts payable | 17/49 | €591,508 | €567,333 | -€24,175 | -4.1% |
| Amounts payable after more than one year | 17 | €200,428 | €176,428 | -€24,000 | -12.0% |
| Financial debts | 170/4 | €200,428 | €176,428 | -€24,000 | -12.0% |
| Amounts payable within one year | 42/48 | €391,080 | €390,905 | -€175 | 0.0% |
| Trade debts | 44 | €4,121 | €4,190 | +€68 | +1.7% |
| Suppliers | 440/4 | €4,121 | €4,190 | +€68 | +1.7% |
| Taxes, remuneration and social security | 45 | €4,029 | €3,707 | -€322 | -8.0% |
| Taxes | 450/3 | €4,029 | €3,707 | -€322 | -8.0% |
| Other amounts payable | 47/48 | €382,930 | €383,008 | +€78 | 0.0% |
| Non-recurring operating income | 76A | €134 | €0 | -€134 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,744 | €14,114 | +€1,370 | +10.7% |
| Other operating charges | 640/8 | €387 | €801 | +€414 | +106.8% |
| Gross operating margin | 9900 | €6,834 | €15,063 | +€8,229 | +120.4% |
| Operating profit (loss) | 9901 | -€6,297 | €148 | +€6,445 | |
| Financial income | 75/76B | €11 | €104 | +€93 | +868.3% |
| Recurring financial income | 75 | €11 | €104 | +€93 | +868.3% |
| Financial charges | 65/66B | €11,373 | €12,029 | +€657 | +5.8% |
| Recurring financial charges | 65 | €11,373 | €12,029 | +€657 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,659 | -€11,778 | +€5,881 | +33.3% |
| Income taxes | 67/77 | - | €171 | +€171 | |
| Profit (loss) for the period | 9904 | -€17,659 | -€11,949 | +€5,711 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,659 | -€11,949 | +€5,711 | +32.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.