PLAS: what changed
Two fiscal 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.
PLAS
Largest movements
- Receivables within one year +€9,219
new in 2025: €9,219
- Tangible fixed assets -€3,541
down €3,541 (-15.0%), from €23,559 to €20,018
of which Other tangible fixed assets: -€4,653
- Cash -€3,380
down €3,380 (-13.7%), from €24,733 to €21,353
mainly Debts after one year (-€12,000) and Receivables within one year (-€9,219)
- Stocks and contracts +€1,220
up €1,220 (+16.6%), from €7,330 to €8,550
- Debts after one year -€12,000
down €12,000 (-26.7%), from €45,000 to €33,000
- Advances received +€10,325
new in 2025: €10,325
- Profit (loss) carried forward +€6,045
up €6,045 (+28.0%), from -€21,568 to -€15,523
- Other debts -€2,344
no longer reported in 2025 (was €2,344)
- Tax, wage and social debts +€2,130
up €2,130 (+23.8%), from €8,936 to €11,066
of which Remuneration and social security: +€1,114
- Staff costs +€8,484
up €8,484 (+40.7%), from €20,870 to €29,354
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.
Cash bridge derived
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 | €57,199 | €60,760 | +€3,561 | +6.2% |
| Fixed assets | 21/28 | €23,986 | €20,445 | -€3,541 | -14.8% |
| Tangible fixed assets | 22/27 | €23,559 | €20,018 | -€3,541 | -15.0% |
| Plant, machinery and equipment | 23 | €4,948 | €6,060 | +€1,112 | +22.5% |
| Other tangible fixed assets | 26 | €18,611 | €13,958 | -€4,653 | -25.0% |
| Financial fixed assets | 28 | €427 | €427 | = | 0.0% |
| Current assets | 29/58 | €33,213 | €40,315 | +€7,102 | +21.4% |
| Stocks and contracts in progress | 3 | €7,330 | €8,550 | +€1,220 | +16.6% |
| Stocks | 30/36 | €7,330 | €8,550 | +€1,220 | +16.6% |
| Amounts receivable within one year | 40/41 | - | €9,219 | +€9,219 | |
| Trade receivables | 40 | - | €9,219 | +€9,219 | |
| Cash at bank and in hand | 54/58 | €24,733 | €21,353 | -€3,380 | -13.7% |
| Deferred charges and accrued income | 490/1 | €1,150 | €1,193 | +€43 | +3.7% |
| Total equity and liabilities | 10/49 | €57,199 | €60,760 | +€3,561 | +6.2% |
| Equity | 10/15 | -€2,568 | €3,477 | +€6,045 | |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,568 | -€15,523 | +€6,045 | +28.0% |
| Amounts payable | 17/49 | €59,767 | €57,283 | -€2,484 | -4.2% |
| Amounts payable after more than one year | 17 | €45,000 | €33,000 | -€12,000 | -26.7% |
| Financial debts | 170/4 | €45,000 | €33,000 | -€12,000 | -26.7% |
| Amounts payable within one year | 42/48 | €14,767 | €24,283 | +€9,516 | +64.4% |
| Trade debts | 44 | €3,487 | €2,892 | -€595 | -17.1% |
| Suppliers | 440/4 | €3,487 | €2,892 | -€595 | -17.1% |
| Advances received on contracts in progress | 46 | - | €10,325 | +€10,325 | |
| Taxes, remuneration and social security | 45 | €8,936 | €11,066 | +€2,130 | +23.8% |
| Taxes | 450/3 | €4,670 | €5,686 | +€1,016 | +21.8% |
| Remuneration and social security | 454/9 | €4,266 | €5,380 | +€1,114 | +26.1% |
| Other amounts payable | 47/48 | €2,344 | - | -€2,344 | |
| Non-recurring operating income | 76A | - | €1,420 | +€1,420 | |
| Remuneration, social security and pensions | 62 | €20,870 | €29,354 | +€8,484 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,329 | €6,055 | -€274 | -4.3% |
| Other operating charges | 640/8 | €326 | €130 | -€196 | -60.1% |
| Gross operating margin | 9900 | €42,268 | €42,182 | -€86 | -0.2% |
| Operating profit (loss) | 9901 | €14,743 | €6,643 | -€8,100 | -54.9% |
| Financial charges | 65/66B | €960 | €598 | -€362 | -37.7% |
| Recurring financial charges | 65 | €960 | €598 | -€362 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €13,783 | €6,045 | -€7,738 | -56.1% |
| Profit (loss) for the period | 9904 | €13,783 | €6,045 | -€7,738 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,783 | €6,045 | -€7,738 | -56.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.