PLACIM: 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.
PLACIM
Largest movements
- Cash -€57,650
down €57,650 (-56.4%), from €102,172 to €44,521
mainly Other debts (-€50,000) and Net result for the year (-€4,655)
- Other debts -€50,000
down €50,000 (-61.3%), from €81,606 to €31,606
- Profit (loss) carried forward -€4,655
down €4,655 (-16.9%), from -€27,474 to -€32,129
- Trade debts -€2,995
down €2,995 (-43.9%), from €6,823 to €3,828
- Gross operating margin +€4,315
up €4,315 (+51.5%), from -€8,377 to -€4,062
- Financial charges -€434
down €434 (-80.6%), from €538 to €104
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 | €102,205 | €44,555 | -€57,649 | -56.4% |
| Current assets | 29/58 | €102,205 | €44,555 | -€57,649 | -56.4% |
| Cash at bank and in hand | 54/58 | €102,172 | €44,521 | -€57,650 | -56.4% |
| Deferred charges and accrued income | 490/1 | €33 | €34 | +€1 | +3.6% |
| Total equity and liabilities | 10/49 | €102,205 | €44,555 | -€57,649 | -56.4% |
| Equity | 10/15 | €13,776 | €9,121 | -€4,655 | -33.8% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €3,750 | €3,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,474 | -€32,129 | -€4,655 | -16.9% |
| Amounts payable | 17/49 | €88,429 | €35,434 | -€52,995 | -59.9% |
| Amounts payable within one year | 42/48 | €88,429 | €35,434 | -€52,995 | -59.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,823 | €3,828 | -€2,995 | -43.9% |
| Suppliers | 440/4 | €6,823 | €3,828 | -€2,995 | -43.9% |
| Other amounts payable | 47/48 | €81,606 | €31,606 | -€50,000 | -61.3% |
| Non-recurring operating income | 76A | €0 | €0 | -€0 | -100.0% |
| Other operating charges | 640/8 | €506 | €488 | -€18 | -3.6% |
| Gross operating margin | 9900 | -€8,377 | -€4,062 | +€4,315 | +51.5% |
| Operating profit (loss) | 9901 | -€8,884 | -€4,550 | +€4,334 | +48.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €538 | €104 | -€434 | -80.6% |
| Recurring financial charges | 65 | €538 | €104 | -€434 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,422 | -€4,655 | +€4,768 | +50.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€9,422 | -€4,655 | +€4,768 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,422 | -€4,655 | +€4,768 | +50.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.