PLAFOBAT: 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.
PLAFOBAT
Largest movements
- Receivables within one year -€4,121
down €4,121 (-10.9%), from €37,867 to €33,746
of which Trade receivables: -€7,535
- Tangible fixed assets -€1,811
no longer reported in 2024 (was €1,811)
- Trade debts -€4,190
down €4,190 (-90.7%), from €4,622 to €432
of which Suppliers: -€4,287
- Advances received +€2,000
new in 2024: €2,000
- Debts after one year -€1,936
no longer reported in 2024 (was €1,936)
- Current portion of long-term debt -€1,883
down €1,883 (-49.3%), from €3,819 to €1,936
- Profit (loss) carried forward +€625
up €625 (+3.1%), from €20,194 to €20,818
- Gross operating margin +€9,114
up €9,114 (+198%), from €4,613 to €13,727
- Depreciation -€2,318
down €2,318 (-56.1%), from €4,129 to €1,811
- Other operating charges -€944
down €944 (-91.6%), from €1,031 to €87
- Financial charges +€386
up €386 (+40.9%), from €942 to €1,328
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,719 | €33,849 | -€5,870 | -14.8% |
| Fixed assets | 21/28 | €1,852 | €41 | -€1,811 | -97.8% |
| Tangible fixed assets | 22/27 | €1,811 | - | -€1,811 | |
| Furniture and vehicles | 24 | €1,811 | - | -€1,811 | |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €37,867 | €33,808 | -€4,059 | -10.7% |
| Amounts receivable within one year | 40/41 | €37,867 | €33,746 | -€4,121 | -10.9% |
| Trade receivables | 40 | €11,233 | €3,698 | -€7,535 | -67.1% |
| Other amounts receivable | 41 | €26,634 | €30,048 | +€3,414 | +12.8% |
| Deferred charges and accrued income | 490/1 | - | €62 | +€62 | |
| Total equity and liabilities | 10/49 | €39,719 | €33,849 | -€5,870 | -14.8% |
| Equity | 10/15 | €28,254 | €28,878 | +€625 | +2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,194 | €20,818 | +€625 | +3.1% |
| Amounts payable | 17/49 | €11,465 | €4,971 | -€6,494 | -56.6% |
| Amounts payable after more than one year | 17 | €1,936 | - | -€1,936 | |
| Financial debts | 170/4 | €1,936 | - | -€1,936 | |
| Amounts payable within one year | 42/48 | €9,529 | €4,971 | -€4,558 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €3,819 | €1,936 | -€1,883 | -49.3% |
| Financial debts | 43 | €877 | €518 | -€359 | -40.9% |
| Credit institutions | 430/8 | €877 | €518 | -€359 | -40.9% |
| Trade debts | 44 | €4,622 | €432 | -€4,190 | -90.7% |
| Suppliers | 440/4 | €4,622 | €335 | -€4,287 | -92.8% |
| Bills of exchange payable | 441 | - | €97 | +€97 | |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €211 | €85 | -€127 | -59.9% |
| Taxes | 450/3 | €211 | €85 | -€127 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,129 | €1,811 | -€2,318 | -56.1% |
| Other operating charges | 640/8 | €1,031 | €87 | -€944 | -91.6% |
| Gross operating margin | 9900 | €4,613 | €13,727 | +€9,114 | +198% |
| Operating profit (loss) | 9901 | -€547 | €11,829 | +€12,376 | |
| Financial income | 75/76B | - | €124 | +€124 | |
| Recurring financial income | 75 | - | €124 | +€124 | |
| Financial charges | 65/66B | €942 | €1,328 | +€386 | +40.9% |
| Recurring financial charges | 65 | €942 | €1,328 | +€386 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,489 | €10,625 | +€12,114 | |
| Profit (loss) for the period | 9904 | -€1,489 | €10,625 | +€12,114 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,489 | €10,625 | +€12,114 |
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 16 October 2026 via checked.be.