Platform-K: 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.
Platform-K
Largest movements
- Cash -€58,138
down €58,138 (-19.9%), from €292,444 to €234,307
mainly Investment in fixed assets (net) (-€30,210) and Receivables within one year (-€26,329)
- Receivables within one year +€26,329
up €26,329 (+65.9%), from €39,950 to €66,279
of which Trade receivables: +€23,068
- Intangible fixed assets +€23,207
new in 2025: €23,207
- Debts within one year -€19,368
down €19,368 (-10.1%), from €191,956 to €172,587
- Reserves +€10,000
up €10,000 (+11.9%), from €84,000 to €94,000
- Profit (loss) carried forward +€8,292
up €8,292 (+16.2%), from €51,153 to €59,445
- Accrued charges and deferred income -€5,901
down €5,901 (-100.0%), from €5,901 to €0
- Staff costs +€91,913
up €91,913 (+38.9%), from €236,449 to €328,362
- Gross operating margin +€48,017
up €48,017 (+15.7%), from €305,486 to €353,504
- Other operating charges -€6,622
down €6,622 (-97.3%), from €6,806 to €184
- Depreciation +€5,804
up €5,804 (+583.7%), from €994 to €6,799
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 | €333,010 | €326,033 | -€6,977 | -2.1% |
| Fixed assets | 21/28 | €597 | €24,008 | +€23,411 | +3924.2% |
| Intangible fixed assets | 21 | - | €23,207 | +€23,207 | |
| Tangible fixed assets | 22/27 | €597 | €801 | +€204 | +34.2% |
| Plant, machinery and equipment | 23 | €597 | €801 | +€204 | +34.2% |
| Current assets | 29/58 | €332,413 | €302,025 | -€30,389 | -9.1% |
| Amounts receivable within one year | 40/41 | €39,950 | €66,279 | +€26,329 | +65.9% |
| Trade receivables | 40 | €3,011 | €26,079 | +€23,068 | +766.1% |
| Other amounts receivable | 41 | €36,939 | €40,200 | +€3,262 | +8.8% |
| Cash at bank and in hand | 54/58 | €292,444 | €234,307 | -€58,138 | -19.9% |
| Deferred charges and accrued income | 490/1 | €20 | €1,439 | +€1,419 | +7211.9% |
| Total equity and liabilities | 10/49 | €333,010 | €326,033 | -€6,977 | -2.1% |
| Equity | 10/15 | €135,153 | €153,445 | +€18,292 | +13.5% |
| Reserves | 13 | €84,000 | €94,000 | +€10,000 | +11.9% |
| Profit (loss) carried forward | 14 | €51,153 | €59,445 | +€8,292 | +16.2% |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €197,857 | €172,587 | -€25,269 | -12.8% |
| Amounts payable within one year | 42/48 | €191,956 | €172,587 | -€19,368 | -10.1% |
| Financial debts | 43 | €55 | €66 | +€11 | +20.2% |
| Credit institutions | 430/8 | €55 | €66 | +€11 | +20.2% |
| Trade debts | 44 | €11,237 | €5,443 | -€5,794 | -51.6% |
| Suppliers | 440/4 | €11,237 | €5,443 | -€5,794 | -51.6% |
| Taxes, remuneration and social security | 45 | €38,664 | €58,579 | +€19,914 | +51.5% |
| Taxes | 450/3 | €2,701 | €11,028 | +€8,326 | +308.2% |
| Remuneration and social security | 454/9 | €35,963 | €47,551 | +€11,588 | +32.2% |
| Accrued charges and deferred income | 492/3 | €5,901 | €0 | -€5,901 | -100.0% |
| Non-recurring operating income | 76A | €128 | €0 | -€128 | -100.0% |
| Remuneration, social security and pensions | 62 | €236,449 | €328,362 | +€91,913 | +38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €994 | €6,799 | +€5,804 | +583.7% |
| Other operating charges | 640/8 | €6,806 | €184 | -€6,622 | -97.3% |
| Gross operating margin | 9900 | €305,486 | €353,504 | +€48,017 | +15.7% |
| Operating profit (loss) | 9901 | €76,597 | €18,159 | -€58,437 | -76.3% |
| Financial income | 75/76B | €1,519 | €697 | -€822 | -54.1% |
| Recurring financial income | 75 | €1,519 | €697 | -€822 | -54.1% |
| Financial charges | 65/66B | €607 | €564 | -€43 | -7.1% |
| Recurring financial charges | 65 | €607 | €564 | -€43 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €77,509 | €18,292 | -€59,217 | -76.4% |
| Income taxes | 67/77 | €351 | €0 | -€351 | -100.0% |
| Profit (loss) for the period | 9904 | €77,158 | €18,292 | -€58,866 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,158 | €18,292 | -€58,866 | -76.3% |
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 30 September 2026 via checked.be.