Plabayo: 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.
Plabayo
Largest movements
- Cash +€57,886
up €57,886 (+82.5%), from €70,144 to €128,030
mainly Net result for the year (+€64,617) and Receivables within one year (+€17,380)
- Receivables within one year -€17,380
down €17,380 (-52.4%), from €33,183 to €15,803
of which Trade receivables: -€24,695
- Tangible fixed assets +€2,073
up €2,073 (+41.0%), from €5,057 to €7,129
- Intangible fixed assets +€1,578
new in 2025: €1,578
- Reserves +€61,285
up €61,285 (+72.1%), from €85,038 to €146,323
- Tax, wage and social debts -€16,553
down €16,553 (-100.0%), from €16,553 to €0
- Gross operating margin -€26,330
down €26,330 (-23.6%), from €111,677 to €85,347
- Taxes -€4,839
down €4,839 (-21.0%), from €22,990 to €18,151
- Depreciation +€2,445
up €2,445 (+1153.3%), from €212 to €2,657
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 | €109,200 | €153,880 | +€44,680 | +40.9% |
| Fixed assets | 21/28 | €5,557 | €9,207 | +€3,650 | +65.7% |
| Intangible fixed assets | 21 | - | €1,578 | +€1,578 | |
| Tangible fixed assets | 22/27 | €5,057 | €7,129 | +€2,073 | +41.0% |
| Furniture and vehicles | 24 | €5,057 | €7,129 | +€2,073 | +41.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €103,643 | €144,673 | +€41,030 | +39.6% |
| Amounts receivable within one year | 40/41 | €33,183 | €15,803 | -€17,380 | -52.4% |
| Trade receivables | 40 | €32,499 | €7,804 | -€24,695 | -76.0% |
| Other amounts receivable | 41 | €684 | €7,999 | +€7,315 | +1069.7% |
| Cash at bank and in hand | 54/58 | €70,144 | €128,030 | +€57,886 | +82.5% |
| Deferred charges and accrued income | 490/1 | €317 | €841 | +€524 | +165.5% |
| Total equity and liabilities | 10/49 | €109,200 | €153,880 | +€44,680 | +40.9% |
| Equity | 10/15 | €89,038 | €150,323 | +€61,285 | +68.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €85,038 | €146,323 | +€61,285 | +72.1% |
| Distributable reserves | 133 | €85,038 | €146,323 | +€61,285 | +72.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,162 | €3,557 | -€16,605 | -82.4% |
| Amounts payable within one year | 42/48 | €20,162 | €3,557 | -€16,605 | -82.4% |
| Financial debts | 43 | €107 | €85 | -€22 | -20.5% |
| Credit institutions | 430/8 | €107 | €85 | -€22 | -20.5% |
| Trade debts | 44 | - | €140 | +€140 | |
| Suppliers | 440/4 | - | €140 | +€140 | |
| Taxes, remuneration and social security | 45 | €16,553 | €0 | -€16,553 | -100.0% |
| Taxes | 450/3 | €16,553 | €0 | -€16,553 | -100.0% |
| Other amounts payable | 47/48 | €3,502 | €3,332 | -€170 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212 | €2,657 | +€2,445 | +1153.3% |
| Gross operating margin | 9900 | €111,677 | €85,347 | -€26,330 | -23.6% |
| Operating profit (loss) | 9901 | €111,465 | €82,690 | -€28,775 | -25.8% |
| Financial income | 75/76B | - | €401 | +€401 | |
| Recurring financial income | 75 | - | €401 | +€401 | |
| Financial charges | 65/66B | €105 | €323 | +€219 | +208.5% |
| Recurring financial charges | 65 | €105 | €323 | +€219 | +208.5% |
| Profit (loss) for the period before taxes | 9903 | €111,360 | €82,768 | -€28,592 | -25.7% |
| Income taxes | 67/77 | €22,990 | €18,151 | -€4,839 | -21.0% |
| Profit (loss) for the period | 9904 | €88,370 | €64,617 | -€23,753 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €88,370 | €64,617 | -€23,753 | -26.9% |
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 12 October 2026 via checked.be.