PL INVEST: what changed
What changed
PL INVEST
NACE 66.220, Insurance agents and brokers
filed annual accounts (NBB)
Net result for the year
€92,051
2024 · €139,989-€47,937
Equity
€302,293
2024 · €210,242+€92,051
Cash
€33,123
2024 · €56,060-€22,937
Balance sheet total
€2.4m
2024 · €1.7m+€711,964
Largest movements
Assets
- Financial fixed assets +€676,500
up €676,500 (+44.0%), from €1.5m to €2.2m
- Tangible fixed assets +€71,969
up €71,969 (+85.9%), from €83,754 to €155,723
of which Furniture and vehicles: +€76,496
Equity and liabilities
- Other debts +€666,139
up €666,139 (+90.3%), from €737,468 to €1.4m
- Profit (loss) carried forward +€92,051
up €92,051 (+44.4%), from €207,242 to €299,293
- Debts after one year -€45,421
down €45,421 (-8.5%), from €533,915 to €488,495
Income statement
- Depreciation +€24,561
up €24,561 (+253%), from €9,691 to €34,252
- Gross operating margin -€18,657
down €18,657 (-9.2%), from €203,630 to €184,973
- Financial charges +€14,397
up €14,397 (+126%), from €11,392 to €25,789
- Taxes -€10,170
down €10,170 (-24.6%), from €41,316 to €31,146
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
€139,989
Gross operating margin
-€18,657
Depreciation
-€24,561
Other operating charges
-€494
Financial income
+€2
Financial charges
-€14,397
Taxes
+€10,170
Result 2025
€92,051
raises the resultlowers the result
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
+€795,996
Investment
-€782,721
Financing
-€36,212
Cash 2024
€56,060
From operations (derived)
+€795,996
Net result for the year
+€92,051
Depreciation
+€34,252
Deferred charges and accrued income
+€13,568
Trade debts
-€7,676
Tax, wage and social debts
-€2,337
Other debts
+€666,139
Investment (derived)
-€782,721
Investment in fixed assets (net)
-€782,721
Financing
-€36,212
Debts after one year
-€45,421
Current portion of long-term debt
+€9,208
Cash 2025
€33,123
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,694,697 | €2,406,661 | +€711,964 | +42.0% |
| Fixed assets | 21/28 | €1,622,754 | €2,371,223 | +€748,469 | +46.1% |
| Tangible fixed assets | 22/27 | €83,754 | €155,723 | +€71,969 | +85.9% |
| Plant, machinery and equipment | 23 | €49,065 | €44,538 | -€4,526 | -9.2% |
| Furniture and vehicles | 24 | €34,689 | €111,185 | +€76,496 | +221% |
| Financial fixed assets | 28 | €1,539,000 | €2,215,500 | +€676,500 | +44.0% |
| Current assets | 29/58 | €71,943 | €35,438 | -€36,505 | -50.7% |
| Cash at bank and in hand | 54/58 | €56,060 | €33,123 | -€22,937 | -40.9% |
| Deferred charges and accrued income | 490/1 | €15,883 | €2,316 | -€13,568 | -85.4% |
| Total equity and liabilities | 10/49 | €1,694,697 | €2,406,661 | +€711,964 | +42.0% |
| Equity | 10/15 | €210,242 | €302,293 | +€92,051 | +43.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €207,242 | €299,293 | +€92,051 | +44.4% |
| Amounts payable | 17/49 | €1,484,455 | €2,104,368 | +€619,913 | +41.8% |
| Amounts payable after more than one year | 17 | €533,915 | €488,495 | -€45,421 | -8.5% |
| Financial debts | 170/4 | €533,915 | €488,495 | -€45,421 | -8.5% |
| Amounts payable within one year | 42/48 | €950,540 | €1,615,874 | +€665,334 | +70.0% |
| Current portion of amounts payable after more than one year | 42 | €93,521 | €102,729 | +€9,208 | +9.8% |
| Trade debts | 44 | €76,702 | €69,026 | -€7,676 | -10.0% |
| Suppliers | 440/4 | €76,702 | €69,026 | -€7,676 | -10.0% |
| Taxes, remuneration and social security | 45 | €42,848 | €40,511 | -€2,337 | -5.5% |
| Taxes | 450/3 | €42,848 | €40,511 | -€2,337 | -5.5% |
| Other amounts payable | 47/48 | €737,468 | €1,403,607 | +€666,139 | +90.3% |
| Non-recurring operating income | 76A | €101,706 | - | -€101,706 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,691 | €34,252 | +€24,561 | +253% |
| Other operating charges | 640/8 | €1,243 | €1,737 | +€494 | +39.7% |
| Gross operating margin | 9900 | €203,630 | €184,973 | -€18,657 | -9.2% |
| Operating profit (loss) | 9901 | €192,696 | €148,985 | -€43,712 | -22.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €11,392 | €25,789 | +€14,397 | +126% |
| Recurring financial charges | 65 | €11,392 | €25,789 | +€14,397 | +126% |
| Profit (loss) for the period before taxes | 9903 | €181,305 | €123,198 | -€58,107 | -32.0% |
| Income taxes | 67/77 | €41,316 | €31,146 | -€10,170 | -24.6% |
| Profit (loss) for the period | 9904 | €139,989 | €92,051 | -€47,937 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €139,989 | €92,051 | -€47,937 | -34.2% |
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 3 November 2026 via checked.be.