PLARENO SNC: 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.
PLARENO SNC
Largest movements
- Cash +€12,554
new in 2025: €12,554
- Receivables within one year -€11,081
down €11,081 (-28.5%), from €38,887 to €27,806
of which Other amounts receivable: -€29,301
- Deferred charges and accrued income +€4,367
up €4,367 (+27.5%), from €15,891 to €20,258
- Current investments -€3,828
no longer reported in 2025 (was €3,828)
- Profit (loss) carried forward -€50,469
down €50,469 (-86.7%), from €58,233 to €7,763
- Trade debts +€26,281
up €26,281 (+7,053%), from €373 to €26,654
- Contributions +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€7,152
new in 2025: €7,152
of which Remuneration and social security: +€4,032
- Reserves +€6,158
new in 2025: €6,158
of which Distributable reserves: +€5,158
- Turnover -€126,744
no longer reported in 2025 (was €126,744)
- Purchases and services -€71,055
no longer reported in 2025 (was €71,055)
- Gross operating margin -€43,225
down €43,225 (-77.6%), from €55,689 to €12,464
- Staff costs -€13,670
no longer reported in 2025 (was €13,670)
- Taxes +€3,141
new in 2025: €3,141
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,605 | €60,972 | +€2,367 | +4.0% |
| Fixed assets | 21/28 | - | €355 | +€355 | |
| Tangible fixed assets | 22/27 | - | €355 | +€355 | |
| Furniture and vehicles | 24 | - | €355 | +€355 | |
| Current assets | 29/58 | €58,605 | €60,617 | +€2,012 | +3.4% |
| Amounts receivable within one year | 40/41 | €38,887 | €27,806 | -€11,081 | -28.5% |
| Trade receivables | 40 | €4,681 | €22,901 | +€18,220 | +389% |
| Other amounts receivable | 41 | €34,206 | €4,905 | -€29,301 | -85.7% |
| Current investments | 50/53 | €3,828 | - | -€3,828 | |
| Cash at bank and in hand | 54/58 | - | €12,554 | +€12,554 | |
| Deferred charges and accrued income | 490/1 | €15,891 | €20,258 | +€4,367 | +27.5% |
| Total equity and liabilities | 10/49 | €58,605 | €60,972 | +€2,367 | +4.0% |
| Equity | 10/15 | €58,233 | €23,921 | -€34,312 | -58.9% |
| Contributions | 10/11 | - | €10,000 | +€10,000 | |
| Capital | 10 | - | €10,000 | +€10,000 | |
| Issued capital | 100 | - | €10,000 | +€10,000 | |
| Reserves | 13 | - | €6,158 | +€6,158 | |
| Non-distributable reserves | 130/1 | - | €1,000 | +€1,000 | |
| Legal reserve | 130 | - | €1,000 | +€1,000 | |
| Distributable reserves | 133 | - | €5,158 | +€5,158 | |
| Profit (loss) carried forward | 14 | €58,233 | €7,763 | -€50,469 | -86.7% |
| Amounts payable | 17/49 | €373 | €37,051 | +€36,679 | +9,843% |
| Amounts payable within one year | 42/48 | €373 | €37,051 | +€36,679 | +9,843% |
| Trade debts | 44 | €373 | €26,654 | +€26,281 | +7,053% |
| Suppliers | 440/4 | €373 | €26,654 | +€26,281 | +7,053% |
| Taxes, remuneration and social security | 45 | - | €7,152 | +€7,152 | |
| Taxes | 450/3 | - | €3,120 | +€3,120 | |
| Remuneration and social security | 454/9 | - | €4,032 | +€4,032 | |
| Other amounts payable | 47/48 | - | €3,245 | +€3,245 | |
| Turnover | 70 | €126,744 | - | -€126,744 | |
| Goods, raw materials, services and sundry goods | 60/61 | €71,055 | - | -€71,055 | |
| Remuneration, social security and pensions | 62 | €13,670 | - | -€13,670 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €225 | +€225 | |
| Other operating charges | 640/8 | €149 | €762 | +€614 | +412% |
| Gross operating margin | 9900 | €55,689 | €12,464 | -€43,225 | -77.6% |
| Operating profit (loss) | 9901 | €41,871 | €11,477 | -€30,393 | -72.6% |
| Financial income | 75/76B | €78 | €27 | -€52 | -65.9% |
| Recurring financial income | 75 | €78 | €27 | -€52 | -65.9% |
| Financial charges | 65/66B | €236 | €2,206 | +€1,969 | +834% |
| Recurring financial charges | 65 | €61 | €2,206 | +€2,144 | +3,504% |
| Non-recurring financial charges | 66B | €175 | - | -€175 | |
| Profit (loss) for the period before taxes | 9903 | €41,713 | €9,298 | -€32,414 | -77.7% |
| Income taxes | 67/77 | - | €3,141 | +€3,141 | |
| Profit (loss) for the period | 9904 | €41,713 | €6,158 | -€35,555 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,713 | €6,158 | -€35,555 | -85.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.