PLABAUTOIT: 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.
PLABAUTOIT
Largest movements
- Cash +€44,949
up €44,949 (+234.8%), from €19,142 to €64,091
mainly Debts after one year (+€83,873) and Receivables within one year (+€5,816)
- Stocks and contracts +€17,048
up €17,048 (+214.4%), from €7,952 to €25,000
- Tangible fixed assets +€10,169
up €10,169 (+261.6%), from €3,887 to €14,056
of which Furniture and vehicles: +€10,370
- Receivables within one year -€5,816
down €5,816 (-27.9%), from €20,821 to €15,005
of which Trade receivables: -€7,114
- Receivables after one year -€4,267
down €4,267 (-22.1%), from €19,321 to €15,054
- Debts after one year +€83,873
new in 2025: €83,873
- Trade debts -€17,322
down €17,322 (-52.1%), from €33,225 to €15,904
- Short-term financial debts -€4,673
no longer reported in 2025 (was €4,673)
- Current portion of long-term debt +€3,307
new in 2025: €3,307
- Profit (loss) carried forward -€1,657
down €1,657 (-5.8%), from €28,532 to €26,875
- Staff costs -€20,579
down €20,579 (-27.1%), from €75,811 to €55,232
- Gross operating margin -€11,888
down €11,888 (-15.1%), from €78,949 to €67,061
- Financial charges +€3,082
up €3,082 (+183.1%), from €1,684 to €4,766
- Write-downs +€3,000
new in 2025: €3,000
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 | €76,099 | €138,418 | +€62,319 | +81.9% |
| Fixed assets | 21/28 | €4,407 | €14,576 | +€10,169 | +230.7% |
| Tangible fixed assets | 22/27 | €3,887 | €14,056 | +€10,169 | +261.6% |
| Plant, machinery and equipment | 23 | €1,755 | €1,554 | -€201 | -11.4% |
| Furniture and vehicles | 24 | €2,132 | €12,502 | +€10,370 | +486.3% |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €71,692 | €123,842 | +€52,150 | +72.7% |
| Amounts receivable after more than one year | 29 | €19,321 | €15,054 | -€4,267 | -22.1% |
| Other amounts receivable | 291 | €19,321 | €15,054 | -€4,267 | -22.1% |
| Stocks and contracts in progress | 3 | €7,952 | €25,000 | +€17,048 | +214.4% |
| Stocks | 30/36 | €7,952 | €25,000 | +€17,048 | +214.4% |
| Amounts receivable within one year | 40/41 | €20,821 | €15,005 | -€5,816 | -27.9% |
| Trade receivables | 40 | €13,876 | €6,761 | -€7,114 | -51.3% |
| Other amounts receivable | 41 | €6,945 | €8,244 | +€1,298 | +18.7% |
| Cash at bank and in hand | 54/58 | €19,142 | €64,091 | +€44,949 | +234.8% |
| Deferred charges and accrued income | 490/1 | €4,456 | €4,692 | +€235 | +5.3% |
| Total equity and liabilities | 10/49 | €76,099 | €138,418 | +€62,319 | +81.9% |
| Equity | 10/15 | €36,589 | €34,931 | -€1,657 | -4.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,532 | €26,875 | -€1,657 | -5.8% |
| Amounts payable | 17/49 | €39,511 | €103,487 | +€63,976 | +161.9% |
| Amounts payable after more than one year | 17 | - | €83,873 | +€83,873 | |
| Financial debts | 170/4 | - | €83,873 | +€83,873 | |
| Amounts payable within one year | 42/48 | €39,511 | €19,613 | -€19,897 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,307 | +€3,307 | |
| Financial debts | 43 | €4,673 | - | -€4,673 | |
| Credit institutions | 430/8 | €4,673 | - | -€4,673 | |
| Trade debts | 44 | €33,225 | €15,904 | -€17,322 | -52.1% |
| Suppliers | 440/4 | €33,225 | €15,904 | -€17,322 | -52.1% |
| Taxes, remuneration and social security | 45 | €1,612 | €403 | -€1,209 | -75.0% |
| Taxes | 450/3 | €114 | €403 | +€289 | +254.2% |
| Remuneration and social security | 454/9 | €1,498 | - | -€1,498 | |
| Remuneration, social security and pensions | 62 | €75,811 | €55,232 | -€20,579 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,302 | €4,293 | -€9 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,000 | +€3,000 | |
| Other operating charges | 640/8 | €801 | €989 | +€188 | +23.4% |
| Non-recurring operating charges | 66A | €63 | €784 | +€721 | +1143.1% |
| Gross operating margin | 9900 | €78,949 | €67,061 | -€11,888 | -15.1% |
| Operating profit (loss) | 9901 | -€2,028 | €2,763 | +€4,791 | |
| Financial income | 75/76B | €58 | €345 | +€287 | +490.8% |
| Recurring financial income | 75 | €58 | €345 | +€287 | +490.8% |
| Financial charges | 65/66B | €1,684 | €4,766 | +€3,082 | +183.1% |
| Recurring financial charges | 65 | €1,684 | €4,766 | +€3,082 | +183.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,653 | -€1,657 | +€1,995 | +54.6% |
| Profit (loss) for the period | 9904 | -€3,653 | -€1,657 | +€1,995 | +54.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,653 | -€1,657 | +€1,995 | +54.6% |
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 4 October 2026 via checked.be.