PLACO BATI: 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.
PLACO BATI
Largest movements
- Cash +€31,909
up €31,909 (+31.4%), from €101,546 to €133,455
mainly Net result for the year (+€48,154) and Depreciation (+€9,591)
- Tangible fixed assets -€9,591
down €9,591 (-24.8%), from €38,727 to €29,137
- Receivables within one year +€2,338
up €2,338 (+10.7%), from €21,838 to €24,175
of which Other amounts receivable: +€3,525
- Deferred charges and accrued income +€1,916
new in 2024: €1,916
- Profit (loss) carried forward +€48,154
up €48,154 (+72.3%), from €66,628 to €114,782
- Other debts -€19,033
down €19,033 (-68.5%), from €27,795 to €8,762
- Debts after one year -€8,456
no longer reported in 2024 (was €8,456)
- Tax, wage and social debts +€6,436
up €6,436 (+92.6%), from €6,952 to €13,388
- Accrued charges and deferred income +€3,600
new in 2024: €3,600
- Depreciation -€8,012
down €8,012 (-45.5%), from €17,603 to €9,591
- Gross operating margin +€6,966
up €6,966 (+10.7%), from €65,322 to €72,287
- Taxes +€4,008
up €4,008 (+57.8%), from €6,938 to €10,946
- Other operating charges -€1,783
down €1,783 (-47.9%), from €3,722 to €1,939
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,560 | €189,132 | +€26,572 | +16.3% |
| Fixed assets | 21/28 | €39,177 | €29,586 | -€9,591 | -24.5% |
| Tangible fixed assets | 22/27 | €38,727 | €29,137 | -€9,591 | -24.8% |
| Furniture and vehicles | 24 | €38,727 | €29,137 | -€9,591 | -24.8% |
| Financial fixed assets | 28 | €449 | €449 | = | 0.0% |
| Current assets | 29/58 | €123,384 | €159,546 | +€36,163 | +29.3% |
| Amounts receivable within one year | 40/41 | €21,838 | €24,175 | +€2,338 | +10.7% |
| Trade receivables | 40 | €19,180 | €17,993 | -€1,187 | -6.2% |
| Other amounts receivable | 41 | €2,657 | €6,183 | +€3,525 | +133% |
| Cash at bank and in hand | 54/58 | €101,546 | €133,455 | +€31,909 | +31.4% |
| Deferred charges and accrued income | 490/1 | - | €1,916 | +€1,916 | |
| Total equity and liabilities | 10/49 | €162,560 | €189,132 | +€26,572 | +16.3% |
| Equity | 10/15 | €98,788 | €146,942 | +€48,154 | +48.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €13,560 | €13,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €11,700 | €11,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,628 | €114,782 | +€48,154 | +72.3% |
| Amounts payable | 17/49 | €63,772 | €42,190 | -€21,582 | -33.8% |
| Amounts payable after more than one year | 17 | €8,456 | - | -€8,456 | |
| Financial debts | 170/4 | €8,456 | - | -€8,456 | |
| Amounts payable within one year | 42/48 | €55,316 | €38,590 | -€16,726 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €10,794 | €8,456 | -€2,338 | -21.7% |
| Trade debts | 44 | €9,775 | €7,984 | -€1,791 | -18.3% |
| Suppliers | 440/4 | €9,775 | €7,984 | -€1,791 | -18.3% |
| Taxes, remuneration and social security | 45 | €6,952 | €13,388 | +€6,436 | +92.6% |
| Taxes | 450/3 | €6,952 | €13,388 | +€6,436 | +92.6% |
| Other amounts payable | 47/48 | €27,795 | €8,762 | -€19,033 | -68.5% |
| Accrued charges and deferred income | 492/3 | - | €3,600 | +€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,603 | €9,591 | -€8,012 | -45.5% |
| Other operating charges | 640/8 | €3,722 | €1,939 | -€1,783 | -47.9% |
| Gross operating margin | 9900 | €65,322 | €72,287 | +€6,966 | +10.7% |
| Operating profit (loss) | 9901 | €43,997 | €60,758 | +€16,761 | +38.1% |
| Financial income | 75/76B | €359 | €8 | -€351 | -97.9% |
| Recurring financial income | 75 | €359 | €8 | -€351 | -97.9% |
| Financial charges | 65/66B | €1,987 | €1,666 | -€321 | -16.2% |
| Recurring financial charges | 65 | €1,987 | €1,666 | -€321 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €42,368 | €59,100 | +€16,731 | +39.5% |
| Income taxes | 67/77 | €6,938 | €10,946 | +€4,008 | +57.8% |
| Profit (loss) for the period | 9904 | €35,430 | €48,154 | +€12,724 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,430 | €48,154 | +€12,724 | +35.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.