PLACILUX: 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.
PLACILUX
Largest movements
- Tangible fixed assets -€23,203
down €23,203 (-34.7%), from €66,958 to €43,755
- Receivables within one year +€22,502
up €22,502 (+21.0%), from €107,306 to €129,808
of which Trade receivables: +€12,978
- Cash +€8,789
up €8,789 (+10.1%), from €87,203 to €95,992
mainly Depreciation (+€23,203) and Trade debts (+€9,145)
- Debts after one year -€9,539
down €9,539 (-30.4%), from €31,379 to €21,840
- Trade debts +€9,145
up €9,145 (+56.7%), from €16,128 to €25,273
- Reserves +€7,993
up €7,993 (+7.1%), from €111,805 to €119,798
of which Distributable reserves: +€7,993
- Staff costs +€11,106
up €11,106 (+18.8%), from €59,028 to €70,134
- Gross operating margin +€2,514
up €2,514 (+2.5%), from €102,583 to €105,097
- Taxes -€1,662
down €1,662 (-34.3%), from €4,850 to €3,188
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 | €267,467 | €275,555 | +€8,088 | +3.0% |
| Fixed assets | 21/28 | €66,958 | €43,755 | -€23,203 | -34.7% |
| Tangible fixed assets | 22/27 | €66,958 | €43,755 | -€23,203 | -34.7% |
| Plant, machinery and equipment | 23 | €13,032 | €8,168 | -€4,864 | -37.3% |
| Furniture and vehicles | 24 | €11,222 | - | -€11,222 | |
| Other tangible fixed assets | 26 | €42,704 | €35,587 | -€7,117 | -16.7% |
| Current assets | 29/58 | €200,509 | €231,800 | +€31,291 | +15.6% |
| Amounts receivable within one year | 40/41 | €107,306 | €129,808 | +€22,502 | +21.0% |
| Trade receivables | 40 | €55,788 | €68,766 | +€12,978 | +23.3% |
| Other amounts receivable | 41 | €51,518 | €61,042 | +€9,524 | +18.5% |
| Cash at bank and in hand | 54/58 | €87,203 | €95,992 | +€8,789 | +10.1% |
| Deferred charges and accrued income | 490/1 | €6,000 | €6,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €267,467 | €275,555 | +€8,088 | +3.0% |
| Equity | 10/15 | €218,171 | €226,164 | +€7,993 | +3.7% |
| Contributions | 10/11 | €8,127 | €8,127 | = | 0.0% |
| Contributions outside capital | 11 | €8,127 | €8,127 | = | 0.0% |
| Other | 1109/19 | €8,127 | €8,127 | = | 0.0% |
| Reserves | 13 | €111,805 | €119,798 | +€7,993 | +7.1% |
| Tax-exempt reserves | 132 | €3,487 | €3,487 | = | 0.0% |
| Distributable reserves | 133 | €108,318 | €116,311 | +€7,993 | +7.4% |
| Profit (loss) carried forward | 14 | €92,489 | €92,489 | = | 0.0% |
| Investment grants | 15 | €5,750 | €5,750 | = | 0.0% |
| Amounts payable | 17/49 | €49,296 | €49,391 | +€95 | +0.2% |
| Amounts payable after more than one year | 17 | €31,379 | €21,840 | -€9,539 | -30.4% |
| Financial debts | 170/4 | €31,379 | €21,840 | -€9,539 | -30.4% |
| Amounts payable within one year | 42/48 | €17,783 | €27,551 | +€9,768 | +54.9% |
| Trade debts | 44 | €16,128 | €25,273 | +€9,145 | +56.7% |
| Suppliers | 440/4 | €16,128 | €25,273 | +€9,145 | +56.7% |
| Taxes, remuneration and social security | 45 | €1,655 | €2,278 | +€623 | +37.6% |
| Remuneration and social security | 454/9 | €1,655 | €2,278 | +€623 | +37.6% |
| Accrued charges and deferred income | 492/3 | €134 | - | -€134 | |
| Remuneration, social security and pensions | 62 | €59,028 | €70,134 | +€11,106 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,254 | €23,203 | +€949 | +4.3% |
| Other operating charges | 640/8 | €1,601 | €1,673 | +€72 | +4.5% |
| Gross operating margin | 9900 | €102,583 | €105,097 | +€2,514 | +2.5% |
| Operating profit (loss) | 9901 | €19,700 | €10,087 | -€9,613 | -48.8% |
| Financial income | 75/76B | €1,819 | €2,033 | +€214 | +11.8% |
| Recurring financial income | 75 | €491 | €533 | +€42 | +8.6% |
| Non-recurring financial income | 76B | €1,328 | €1,500 | +€172 | +13.0% |
| Financial charges | 65/66B | €934 | €939 | +€5 | +0.5% |
| Recurring financial charges | 65 | €934 | €939 | +€5 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €20,585 | €11,181 | -€9,404 | -45.7% |
| Income taxes | 67/77 | €4,850 | €3,188 | -€1,662 | -34.3% |
| Profit (loss) for the period | 9904 | €15,735 | €7,993 | -€7,742 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,735 | €7,993 | -€7,742 | -49.2% |
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 10 October 2026 via checked.be.