PLAFO VAN REK: 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 VAN REK
Largest movements
- Receivables within one year +€2,160
up €2,160 (+50.4%), from €4,289 to €6,448
of which Trade receivables: +€3,111
- Tax, wage and social debts +€1,457
up €1,457 (+278%), from €525 to €1,982
- Other debts +€1,028
up €1,028 (+78.7%), from €1,307 to €2,336
- Trade debts -€441
down €441 (-7.4%), from €5,973 to €5,532
- Gross operating margin +€58
up €58 (+13.3%), from €436 to €494
- Financial charges +€42
up €42 (+25.4%), from €164 to €205
- Taxes +€9
up €9 (+40.7%), from €23 to €32
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.
Derived cash bridge
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 | €10,991 | €13,128 | +€2,138 | +19.4% |
| Current assets | 29/58 | €10,991 | €13,128 | +€2,138 | +19.4% |
| Amounts receivable within one year | 40/41 | €4,289 | €6,448 | +€2,160 | +50.4% |
| Trade receivables | 40 | €3,181 | €6,292 | +€3,111 | +97.8% |
| Other amounts receivable | 41 | €1,108 | €156 | -€952 | -85.9% |
| Cash at bank and in hand | 54/58 | €6,090 | €6,068 | -€22 | -0.4% |
| Deferred charges and accrued income | 490/1 | €611 | €611 | = | 0.0% |
| Total equity and liabilities | 10/49 | €10,991 | €13,128 | +€2,138 | +19.4% |
| Equity | 10/15 | €3,185 | €3,279 | +€93 | +2.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,185 | €2,279 | +€93 | +4.3% |
| Amounts payable | 17/49 | €7,805 | €9,849 | +€2,044 | +26.2% |
| Amounts payable within one year | 42/48 | €7,805 | €9,849 | +€2,044 | +26.2% |
| Trade debts | 44 | €5,973 | €5,532 | -€441 | -7.4% |
| Suppliers | 440/4 | €5,973 | €5,532 | -€441 | -7.4% |
| Taxes, remuneration and social security | 45 | €525 | €1,982 | +€1,457 | +278% |
| Taxes | 450/3 | €525 | €1,982 | +€1,457 | +278% |
| Other amounts payable | 47/48 | €1,307 | €2,336 | +€1,028 | +78.7% |
| Other operating charges | 640/8 | €158 | €163 | +€5 | +3.1% |
| Gross operating margin | 9900 | €436 | €494 | +€58 | +13.3% |
| Operating profit (loss) | 9901 | €278 | €331 | +€53 | +19.2% |
| Financial charges | 65/66B | €164 | €205 | +€42 | +25.4% |
| Recurring financial charges | 65 | €164 | €205 | +€42 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €114 | €125 | +€12 | +10.2% |
| Income taxes | 67/77 | €23 | €32 | +€9 | +40.7% |
| Profit (loss) for the period | 9904 | €91 | €93 | +€2 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91 | €93 | +€2 | +2.6% |
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 30 October 2026 via checked.be.