PLAFONNEERWERKEN BART: 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.
PLAFONNEERWERKEN BART
Largest movements
- Receivables within one year +€52,941
up €52,941 (+71.1%), from €74,503 to €127,444
of which Trade receivables: +€30,452
- Reserves +€33,408
up €33,408 (+63.7%), from €52,438 to €85,845
of which Distributable reserves: +€33,408
- Tax, wage and social debts +€18,483
up €18,483 (+533%), from €3,468 to €21,951
- Short-term financial debts -€2,124
down €2,124 (-24.8%), from €8,570 to €6,446
- Gross operating margin +€33,893
up €33,893 (+144%), from €23,482 to €57,375
- Taxes +€15,346
up €15,346 (+485%), from €3,166 to €18,512
- Depreciation -€1,066
down €1,066 (-41.0%), from €2,604 to €1,537
- Other operating charges -€874
down €874 (-33.0%), from €2,647 to €1,774
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 | €78,565 | €129,502 | +€50,937 | +64.8% |
| Fixed assets | 21/28 | €2,800 | €1,799 | -€1,001 | -35.8% |
| Tangible fixed assets | 22/27 | €2,800 | €1,799 | -€1,001 | -35.8% |
| Furniture and vehicles | 24 | €2,800 | €1,799 | -€1,001 | -35.8% |
| Current assets | 29/58 | €75,765 | €127,704 | +€51,939 | +68.6% |
| Amounts receivable within one year | 40/41 | €74,503 | €127,444 | +€52,941 | +71.1% |
| Trade receivables | 40 | €6,695 | €37,147 | +€30,452 | +455% |
| Other amounts receivable | 41 | €67,808 | €90,297 | +€22,489 | +33.2% |
| Deferred charges and accrued income | 490/1 | €1,262 | €259 | -€1,002 | -79.4% |
| Total equity and liabilities | 10/49 | €78,565 | €129,502 | +€50,937 | +64.8% |
| Equity | 10/15 | €58,638 | €92,045 | +€33,408 | +57.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,438 | €85,845 | +€33,408 | +63.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,578 | €83,985 | +€33,408 | +66.1% |
| Amounts payable | 17/49 | €19,928 | €37,457 | +€17,529 | +88.0% |
| Amounts payable within one year | 42/48 | €19,928 | €37,457 | +€17,529 | +88.0% |
| Financial debts | 43 | €8,570 | €6,446 | -€2,124 | -24.8% |
| Credit institutions | 430/8 | €8,570 | €6,446 | -€2,124 | -24.8% |
| Trade debts | 44 | €7,889 | €9,060 | +€1,171 | +14.8% |
| Suppliers | 440/4 | €7,889 | €9,060 | +€1,171 | +14.8% |
| Taxes, remuneration and social security | 45 | €3,468 | €21,951 | +€18,483 | +533% |
| Taxes | 450/3 | €3,468 | €21,951 | +€18,483 | +533% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,604 | €1,537 | -€1,066 | -41.0% |
| Other operating charges | 640/8 | €2,647 | €1,774 | -€874 | -33.0% |
| Gross operating margin | 9900 | €23,482 | €57,375 | +€33,893 | +144% |
| Operating profit (loss) | 9901 | €18,231 | €54,064 | +€35,833 | +197% |
| Financial income | 75/76B | €18 | €210 | +€192 | +1,070% |
| Recurring financial income | 75 | €18 | €210 | +€192 | +1,070% |
| Financial charges | 65/66B | €2,549 | €2,354 | -€196 | -7.7% |
| Recurring financial charges | 65 | €2,549 | €2,354 | -€196 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €15,700 | €51,920 | +€36,220 | +231% |
| Income taxes | 67/77 | €3,166 | €18,512 | +€15,346 | +485% |
| Profit (loss) for the period | 9904 | €12,534 | €33,408 | +€20,874 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €12,534 | €33,408 | +€20,874 | +167% |
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 20 October 2026 via checked.be.