PL-Consulting: 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-Consulting
Largest movements
- Receivables within one year +€18,067
up €18,067 (+79.3%), from €22,774 to €40,841
of which Trade receivables: +€21,992
- Cash -€7,563
down €7,563 (-80.5%), from €9,398 to €1,835
mainly Receivables within one year (-€18,067) and Tax, wage and social debts (-€7,219)
- Tangible fixed assets -€3,467
down €3,467 (-13.8%), from €25,216 to €21,749
of which Furniture and vehicles: -€3,699
- Reserves +€21,500
up €21,500 (+160%), from €13,400 to €34,900
- Tax, wage and social debts -€7,219
down €7,219 (-55.2%), from €13,074 to €5,855
of which Taxes: -€3,969
- Trade debts -€6,955
down €6,955 (-32.5%), from €21,368 to €14,413
- Gross operating margin +€24,826
up €24,826 (+142%), from €17,425 to €42,251
- Taxes +€6,466
up €6,466 (+344%), from €1,880 to €8,346
- Depreciation +€1,341
up €1,341 (+18.1%), from €7,427 to €8,768
- Other operating charges -€715
down €715 (-87.0%), from €822 to €107
- Financial charges +€518
up €518 (+15.2%), from €3,400 to €3,918
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 | €57,388 | €64,888 | +€7,500 | +13.1% |
| Fixed assets | 21/28 | €25,216 | €21,749 | -€3,467 | -13.8% |
| Tangible fixed assets | 22/27 | €25,216 | €21,749 | -€3,467 | -13.8% |
| Plant, machinery and equipment | 23 | €4,998 | €5,693 | +€695 | +13.9% |
| Furniture and vehicles | 24 | €18,415 | €14,716 | -€3,699 | -20.1% |
| Leasing and similar rights | 25 | €1,802 | €1,340 | -€463 | -25.7% |
| Current assets | 29/58 | €32,172 | €43,140 | +€10,968 | +34.1% |
| Amounts receivable within one year | 40/41 | €22,774 | €40,841 | +€18,067 | +79.3% |
| Trade receivables | 40 | - | €21,992 | +€21,992 | |
| Other amounts receivable | 41 | €22,774 | €18,849 | -€3,925 | -17.2% |
| Cash at bank and in hand | 54/58 | €9,398 | €1,835 | -€7,563 | -80.5% |
| Deferred charges and accrued income | 490/1 | - | €464 | +€464 | |
| Total equity and liabilities | 10/49 | €57,388 | €64,888 | +€7,500 | +13.1% |
| Equity | 10/15 | €22,946 | €44,620 | +€21,674 | +94.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,400 | €34,900 | +€21,500 | +160% |
| Distributable reserves | 133 | €13,400 | €34,900 | +€21,500 | +160% |
| Profit (loss) carried forward | 14 | €4,546 | €4,720 | +€174 | +3.8% |
| Amounts payable | 17/49 | €34,442 | €20,268 | -€14,174 | -41.2% |
| Amounts payable within one year | 42/48 | €34,442 | €20,268 | -€14,174 | -41.2% |
| Trade debts | 44 | €21,368 | €14,413 | -€6,955 | -32.5% |
| Suppliers | 440/4 | €21,368 | €14,413 | -€6,955 | -32.5% |
| Taxes, remuneration and social security | 45 | €13,074 | €5,855 | -€7,219 | -55.2% |
| Taxes | 450/3 | €8,574 | €4,605 | -€3,969 | -46.3% |
| Remuneration and social security | 454/9 | €4,500 | €1,250 | -€3,250 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,427 | €8,768 | +€1,341 | +18.1% |
| Other operating charges | 640/8 | €822 | €107 | -€715 | -87.0% |
| Gross operating margin | 9900 | €17,425 | €42,251 | +€24,826 | +142% |
| Operating profit (loss) | 9901 | €9,176 | €33,376 | +€24,200 | +264% |
| Financial income | 75/76B | €608 | €562 | -€46 | -7.5% |
| Recurring financial income | 75 | €608 | €562 | -€46 | -7.5% |
| Financial charges | 65/66B | €3,400 | €3,918 | +€518 | +15.2% |
| Recurring financial charges | 65 | €3,400 | €3,918 | +€518 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €6,384 | €30,020 | +€23,637 | +370% |
| Income taxes | 67/77 | €1,880 | €8,346 | +€6,466 | +344% |
| Profit (loss) for the period | 9904 | €4,504 | €21,674 | +€17,170 | +381% |
| Profit (loss) for the period to be appropriated | 9905 | €4,504 | €21,674 | +€17,170 | +381% |
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 14 October 2026 via checked.be.