Plaats 35: 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.
Plaats 35
Largest movements
- Tangible fixed assets +€29,266
up €29,266 (+151%), from €19,403 to €48,669
of which Furniture and vehicles: +€36,070
- Receivables within one year -€24,240
down €24,240 (-62.9%), from €38,568 to €14,327
of which Trade receivables: -€25,241
- Cash +€5,863
up €5,863 (+81.7%), from €7,180 to €13,043
mainly Receivables within one year (+€24,240) and Depreciation (+€21,524)
- Stocks and contracts +€1,054
up €1,054 (+28.1%), from €3,746 to €4,800
- Deferred charges and accrued income -€1,023
no longer reported in 2025 (was €1,023)
- Current portion of long-term debt +€7,085
up €7,085 (+142%), from €4,983 to €12,068
- Accrued charges and deferred income +€3,914
new in 2025: €3,914
- Other debts -€2,939
down €2,939 (-13.4%), from €21,958 to €19,019
- Debts after one year +€2,897
up €2,897 (+20.0%), from €14,455 to €17,352
- Trade debts -€2,719
down €2,719 (-89.7%), from €3,031 to €313
- Gross operating margin -€15,691
down €15,691 (-37.8%), from €41,529 to €25,838
- Depreciation +€11,073
up €11,073 (+106%), from €10,451 to €21,524
- Other operating charges -€1,871
down €1,871 (-68.0%), from €2,753 to €881
- Financial charges +€455
up €455 (+49.2%), from €924 to €1,379
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 | €69,918 | €80,839 | +€10,921 | +15.6% |
| Fixed assets | 21/28 | €19,403 | €48,669 | +€29,266 | +151% |
| Tangible fixed assets | 22/27 | €19,403 | €48,669 | +€29,266 | +151% |
| Plant, machinery and equipment | 23 | €19,403 | €12,600 | -€6,803 | -35.1% |
| Furniture and vehicles | 24 | - | €36,070 | +€36,070 | |
| Current assets | 29/58 | €50,515 | €32,170 | -€18,346 | -36.3% |
| Stocks and contracts in progress | 3 | €3,746 | €4,800 | +€1,054 | +28.1% |
| Stocks | 30/36 | €3,746 | €4,800 | +€1,054 | +28.1% |
| Amounts receivable within one year | 40/41 | €38,568 | €14,327 | -€24,240 | -62.9% |
| Trade receivables | 40 | €38,462 | €13,221 | -€25,241 | -65.6% |
| Other amounts receivable | 41 | €106 | €1,107 | +€1,001 | +945% |
| Cash at bank and in hand | 54/58 | €7,180 | €13,043 | +€5,863 | +81.7% |
| Deferred charges and accrued income | 490/1 | €1,023 | - | -€1,023 | |
| Total equity and liabilities | 10/49 | €69,918 | €80,839 | +€10,921 | +15.6% |
| Equity | 10/15 | €25,088 | €27,185 | +€2,097 | +8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,279 | €39,279 | = | 0.0% |
| Distributable reserves | 133 | €39,279 | €39,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,391 | -€18,294 | +€2,097 | +10.3% |
| Amounts payable | 17/49 | €44,830 | €53,654 | +€8,824 | +19.7% |
| Amounts payable after more than one year | 17 | €14,455 | €17,352 | +€2,897 | +20.0% |
| Financial debts | 170/4 | €14,455 | €17,352 | +€2,897 | +20.0% |
| Amounts payable within one year | 42/48 | €30,375 | €32,388 | +€2,013 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €4,983 | €12,068 | +€7,085 | +142% |
| Trade debts | 44 | €3,031 | €313 | -€2,719 | -89.7% |
| Suppliers | 440/4 | €3,031 | €313 | -€2,719 | -89.7% |
| Taxes, remuneration and social security | 45 | €402 | €988 | +€586 | +146% |
| Taxes | 450/3 | €402 | €988 | +€586 | +146% |
| Other amounts payable | 47/48 | €21,958 | €19,019 | -€2,939 | -13.4% |
| Accrued charges and deferred income | 492/3 | - | €3,914 | +€3,914 | |
| Non-recurring operating income | 76A | €956 | - | -€956 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,451 | €21,524 | +€11,073 | +106% |
| Other operating charges | 640/8 | €2,753 | €881 | -€1,871 | -68.0% |
| Non-recurring operating charges | 66A | €1,781 | - | -€1,781 | |
| Gross operating margin | 9900 | €41,529 | €25,838 | -€15,691 | -37.8% |
| Operating profit (loss) | 9901 | €26,544 | €3,432 | -€23,112 | -87.1% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €924 | €1,379 | +€455 | +49.2% |
| Recurring financial charges | 65 | €924 | €1,379 | +€455 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | €25,620 | €2,097 | -€23,523 | -91.8% |
| Profit (loss) for the period | 9904 | €25,620 | €2,097 | -€23,523 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,620 | €2,097 | -€23,523 | -91.8% |
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 21 October 2026 via checked.be.