PLA CONSEILS: 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.
PLA CONSEILS
Largest movements
- Cash +€44,181
up €44,181 (+86.7%), from €50,985 to €95,165
mainly Other debts (+€97,568) and Net result for the year (+€37,232)
- Tangible fixed assets -€17,924
down €17,924 (-39.5%), from €45,368 to €27,443
- Receivables within one year +€5,201
up €5,201 (+463.8%), from €1,121 to €6,322
of which Other amounts receivable: +€6,322
- Other debts +€97,568
up €97,568 (+239138.4%), from €41 to €97,609
- Profit (loss) carried forward -€60,337
down €60,337 (-100.0%), from €60,337 to €0
- Debts after one year -€6,158
down €6,158 (-32.4%), from €19,016 to €12,858
- Gross operating margin +€24,930
up €24,930 (+61.0%), from €40,862 to €65,793
- Depreciation +€5,089
up €5,089 (+57.0%), from €8,929 to €14,018
- Taxes +€2,789
up €2,789 (+33.2%), from €8,389 to €11,178
- Other operating charges +€2,054
up €2,054 (+388.7%), from €528 to €2,582
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 | €98,042 | €129,873 | +€31,831 | +32.5% |
| Fixed assets | 21/28 | €45,368 | €27,443 | -€17,924 | -39.5% |
| Tangible fixed assets | 22/27 | €45,368 | €27,443 | -€17,924 | -39.5% |
| Furniture and vehicles | 24 | €45,368 | €27,443 | -€17,924 | -39.5% |
| Current assets | 29/58 | €52,674 | €102,429 | +€49,755 | +94.5% |
| Amounts receivable within one year | 40/41 | €1,121 | €6,322 | +€5,201 | +463.8% |
| Trade receivables | 40 | €1,121 | - | -€1,121 | |
| Other amounts receivable | 41 | - | €6,322 | +€6,322 | |
| Cash at bank and in hand | 54/58 | €50,985 | €95,165 | +€44,181 | +86.7% |
| Deferred charges and accrued income | 490/1 | €568 | €942 | +€373 | +65.7% |
| Total equity and liabilities | 10/49 | €98,042 | €129,873 | +€31,831 | +32.5% |
| Equity | 10/15 | €61,337 | €1,000 | -€60,337 | -98.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,337 | €0 | -€60,337 | -100.0% |
| Amounts payable | 17/49 | €36,705 | €128,873 | +€92,168 | +251.1% |
| Amounts payable after more than one year | 17 | €19,016 | €12,858 | -€6,158 | -32.4% |
| Financial debts | 170/4 | €19,016 | €12,858 | -€6,158 | -32.4% |
| Amounts payable within one year | 42/48 | €17,689 | €116,015 | +€98,325 | +555.8% |
| Current portion of amounts payable after more than one year | 42 | €5,984 | €6,158 | +€174 | +2.9% |
| Trade debts | 44 | €1,073 | €1,051 | -€22 | -2.1% |
| Suppliers | 440/4 | €1,073 | €1,051 | -€22 | -2.1% |
| Taxes, remuneration and social security | 45 | €10,591 | €11,197 | +€606 | +5.7% |
| Taxes | 450/3 | €10,591 | €11,197 | +€606 | +5.7% |
| Other amounts payable | 47/48 | €41 | €97,609 | +€97,568 | +239138.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,929 | €14,018 | +€5,089 | +57.0% |
| Other operating charges | 640/8 | €528 | €2,582 | +€2,054 | +388.7% |
| Gross operating margin | 9900 | €40,862 | €65,793 | +€24,930 | +61.0% |
| Operating profit (loss) | 9901 | €31,405 | €49,192 | +€17,787 | +56.6% |
| Financial charges | 65/66B | €136 | €783 | +€647 | +476.4% |
| Recurring financial charges | 65 | €136 | €783 | +€647 | +476.4% |
| Profit (loss) for the period before taxes | 9903 | €31,269 | €48,409 | +€17,140 | +54.8% |
| Income taxes | 67/77 | €8,389 | €11,178 | +€2,789 | +33.2% |
| Profit (loss) for the period | 9904 | €22,880 | €37,232 | +€14,352 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,880 | €37,232 | +€14,352 | +62.7% |
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 8 October 2026 via checked.be.