PLAFO DESIGN: 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.
PLAFO DESIGN
Largest movements
- Stocks and contracts +€13,737
new in 2024: €13,737
- Receivables within one year +€5,885
up €5,885 (+5.6%), from €105,337 to €111,221
of which Other amounts receivable: +€18,338
- Cash -€2,013
down €2,013 (-32.0%), from €6,288 to €4,275
mainly Stocks and contracts (-€13,737) and Tax, wage and social debts (-€10,247)
- Trade debts +€12,115
up €12,115 (+20.4%), from €59,434 to €71,549
- Debts after one year +€10,864
new in 2024: €10,864
- Tax, wage and social debts -€10,247
down €10,247 (-69.0%), from €14,858 to €4,610
of which Taxes: -€6,257
- Current portion of long-term debt +€2,704
new in 2024: €2,704
- Profit (loss) carried forward +€1,796
up €1,796 (+4.6%), from €38,820 to €40,616
- Other operating charges -€8,770
down €8,770 (-93.0%), from €9,427 to €658
- Gross operating margin +€6,733
up €6,733 (+167%), from €4,031 to €10,764
- Financial charges +€3,826
up €3,826 (+375%), from €1,021 to €4,846
- Taxes -€519
down €519 (-16.4%), from €3,170 to €2,651
- Staff costs +€340
new in 2024: €340
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 | €113,411 | €130,643 | +€17,232 | +15.2% |
| Fixed assets | 21/28 | €1,411 | €936 | -€476 | -33.7% |
| Tangible fixed assets | 22/27 | €1,367 | €892 | -€476 | -34.8% |
| Plant, machinery and equipment | 23 | €1,169 | €879 | -€290 | -24.8% |
| Furniture and vehicles | 24 | €199 | €13 | -€186 | -93.4% |
| Financial fixed assets | 28 | €44 | €44 | = | 0.0% |
| Current assets | 29/58 | €112,000 | €129,707 | +€17,707 | +15.8% |
| Stocks and contracts in progress | 3 | - | €13,737 | +€13,737 | |
| Stocks | 30/36 | - | €13,737 | +€13,737 | |
| Amounts receivable within one year | 40/41 | €105,337 | €111,221 | +€5,885 | +5.6% |
| Trade receivables | 40 | €57,758 | €45,305 | -€12,453 | -21.6% |
| Other amounts receivable | 41 | €47,578 | €65,916 | +€18,338 | +38.5% |
| Cash at bank and in hand | 54/58 | €6,288 | €4,275 | -€2,013 | -32.0% |
| Deferred charges and accrued income | 490/1 | €375 | €474 | +€99 | +26.3% |
| Total equity and liabilities | 10/49 | €113,411 | €130,643 | +€17,232 | +15.2% |
| Equity | 10/15 | €39,120 | €40,916 | +€1,796 | +4.6% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Contributions outside capital | 11 | €300 | €300 | = | 0.0% |
| Share premium | 1100/10 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,820 | €40,616 | +€1,796 | +4.6% |
| Amounts payable | 17/49 | €74,292 | €89,727 | +€15,435 | +20.8% |
| Amounts payable after more than one year | 17 | - | €10,864 | +€10,864 | |
| Financial debts | 170/4 | - | €10,864 | +€10,864 | |
| Amounts payable within one year | 42/48 | €74,292 | €78,863 | +€4,571 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,704 | +€2,704 | |
| Trade debts | 44 | €59,434 | €71,549 | +€12,115 | +20.4% |
| Suppliers | 440/4 | €59,434 | €71,549 | +€12,115 | +20.4% |
| Taxes, remuneration and social security | 45 | €14,858 | €4,610 | -€10,247 | -69.0% |
| Taxes | 450/3 | €10,138 | €3,880 | -€6,257 | -61.7% |
| Remuneration and social security | 454/9 | €4,720 | €730 | -€3,990 | -84.5% |
| Remuneration, social security and pensions | 62 | - | €340 | +€340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €727 | €476 | -€252 | -34.6% |
| Other operating charges | 640/8 | €9,427 | €658 | -€8,770 | -93.0% |
| Gross operating margin | 9900 | €4,031 | €10,764 | +€6,733 | +167% |
| Operating profit (loss) | 9901 | -€6,123 | €9,291 | +€15,414 | |
| Financial income | 75/76B | €4 | €2 | -€2 | -48.0% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -48.0% |
| Financial charges | 65/66B | €1,021 | €4,846 | +€3,826 | +375% |
| Recurring financial charges | 65 | €1,021 | €4,846 | +€3,826 | +375% |
| Profit (loss) for the period before taxes | 9903 | -€7,140 | €4,447 | +€11,587 | |
| Income taxes | 67/77 | €3,170 | €2,651 | -€519 | -16.4% |
| Profit (loss) for the period | 9904 | -€10,309 | €1,796 | +€12,106 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,309 | €1,796 | +€12,106 |
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 18 October 2026 via checked.be.