PL 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.
PL CONSULT
Largest movements
- Cash +€26,458
up €26,458 (+28.3%), from €93,429 to €119,888
mainly Depreciation (+€12,887) and Net result for the year (+€12,871)
- Tangible fixed assets -€11,946
down €11,946 (-24.9%), from €47,987 to €36,041
- Reserves +€12,871
up €12,871 (+2.7%), from €482,190 to €495,060
- Gross operating margin -€13,466
down €13,466 (-31.9%), from €42,211 to €28,744
- Taxes -€4,347
down €4,347 (-39.7%), from €10,949 to €6,603
- Financial income -€2,024
down €2,024 (-26.5%), from €7,628 to €5,604
- Financial charges +€722
up €722 (+239%), from €302 to €1,025
- Other operating charges -€685
down €685 (-41.5%), from €1,649 to €964
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 | €665,619 | €674,842 | +€9,223 | +1.4% |
| Fixed assets | 21/28 | €47,987 | €36,041 | -€11,946 | -24.9% |
| Tangible fixed assets | 22/27 | €47,987 | €36,041 | -€11,946 | -24.9% |
| Furniture and vehicles | 24 | €47,987 | €36,041 | -€11,946 | -24.9% |
| Current assets | 29/58 | €617,633 | €638,801 | +€21,168 | +3.4% |
| Amounts receivable within one year | 40/41 | €16,716 | €12,151 | -€4,565 | -27.3% |
| Trade receivables | 40 | €7,877 | €7,073 | -€804 | -10.2% |
| Other amounts receivable | 41 | €8,839 | €5,078 | -€3,761 | -42.5% |
| Current investments | 50/53 | €505,560 | €504,748 | -€812 | -0.2% |
| Cash at bank and in hand | 54/58 | €93,429 | €119,888 | +€26,458 | +28.3% |
| Deferred charges and accrued income | 490/1 | €1,928 | €2,015 | +€87 | +4.5% |
| Total equity and liabilities | 10/49 | €665,619 | €674,842 | +€9,223 | +1.4% |
| Equity | 10/15 | €654,790 | €667,660 | +€12,871 | +2.0% |
| Contributions | 10/11 | €172,600 | €172,600 | = | 0.0% |
| Reserves | 13 | €482,190 | €495,060 | +€12,871 | +2.7% |
| Distributable reserves | 133 | €482,190 | €495,060 | +€12,871 | +2.7% |
| Amounts payable | 17/49 | €10,830 | €7,182 | -€3,648 | -33.7% |
| Amounts payable within one year | 42/48 | €10,555 | €6,907 | -€3,648 | -34.6% |
| Financial debts | 43 | €0 | €19 | +€19 | |
| Credit institutions | 430/8 | €0 | €19 | +€19 | |
| Trade debts | 44 | €6,729 | €3,966 | -€2,763 | -41.1% |
| Suppliers | 440/4 | €6,729 | €3,966 | -€2,763 | -41.1% |
| Taxes, remuneration and social security | 45 | €3,229 | €2,847 | -€382 | -11.8% |
| Taxes | 450/3 | €3,229 | €2,847 | -€382 | -11.8% |
| Other amounts payable | 47/48 | €597 | €76 | -€522 | -87.3% |
| Accrued charges and deferred income | 492/3 | €275 | €275 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,896 | €12,887 | -€9 | -0.1% |
| Other operating charges | 640/8 | €1,649 | €964 | -€685 | -41.5% |
| Gross operating margin | 9900 | €42,211 | €28,744 | -€13,466 | -31.9% |
| Operating profit (loss) | 9901 | €27,666 | €14,894 | -€12,773 | -46.2% |
| Financial income | 75/76B | €7,628 | €5,604 | -€2,024 | -26.5% |
| Recurring financial income | 75 | €7,628 | €5,604 | -€2,024 | -26.5% |
| Financial charges | 65/66B | €302 | €1,025 | +€722 | +239% |
| Recurring financial charges | 65 | €302 | €1,025 | +€722 | +239% |
| Profit (loss) for the period before taxes | 9903 | €34,992 | €19,473 | -€15,519 | -44.3% |
| Income taxes | 67/77 | €10,949 | €6,603 | -€4,347 | -39.7% |
| Profit (loss) for the period | 9904 | €24,043 | €12,871 | -€11,172 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,043 | €12,871 | -€11,172 | -46.5% |
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 16 October 2026 via checked.be.