PLATHO CONSULTING: 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.
PLATHO CONSULTING
Largest movements
- Receivables within one year +€16,351
up €16,351 (+88.3%), from €18,515 to €34,866
- Tangible fixed assets +€15,496
up €15,496 (+152%), from €10,214 to €25,711
of which Furniture and vehicles: +€17,165
- Cash -€6,780
down €6,780 (-17.3%), from €39,245 to €32,465
mainly Investment in fixed assets (net) (-€18,463) and Receivables within one year (-€16,351)
- Deferred charges and accrued income +€2,004
new in 2025: €2,004
- Reserves +€19,074
up €19,074 (+51.5%), from €37,067 to €56,141
- Trade debts +€10,795
up €10,795 (+176%), from €6,149 to €16,944
- Debts after one year -€9,663
down €9,663 (-23.8%), from €40,653 to €30,989
- Tax, wage and social debts +€5,657
up €5,657 (+25.2%), from €22,480 to €28,137
- Financial charges +€2,668
up €2,668 (+35.4%), from €7,533 to €10,201
- Depreciation +€1,711
up €1,711 (+99.6%), from €1,719 to €3,430
- Gross operating margin -€1,363
down €1,363 (-3.1%), from €43,311 to €41,948
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.
Derived cash bridge
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 | €118,437 | €145,045 | +€26,608 | +22.5% |
| Formation expenses | 20 | €463 | - | -€463 | |
| Fixed assets | 21/28 | €60,214 | €75,711 | +€15,496 | +25.7% |
| Tangible fixed assets | 22/27 | €10,214 | €25,711 | +€15,496 | +152% |
| Land and buildings | 22 | - | €4,246 | +€4,246 | |
| Plant, machinery and equipment | 23 | €5,665 | €4,300 | -€1,365 | -24.1% |
| Furniture and vehicles | 24 | - | €17,165 | +€17,165 | |
| Other tangible fixed assets | 26 | €4,549 | - | -€4,549 | |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €57,760 | €69,334 | +€11,575 | +20.0% |
| Amounts receivable within one year | 40/41 | €18,515 | €34,866 | +€16,351 | +88.3% |
| Trade receivables | 40 | €18,515 | €34,866 | +€16,351 | +88.3% |
| Cash at bank and in hand | 54/58 | €39,245 | €32,465 | -€6,780 | -17.3% |
| Deferred charges and accrued income | 490/1 | - | €2,004 | +€2,004 | |
| Total equity and liabilities | 10/49 | €118,437 | €145,045 | +€26,608 | +22.5% |
| Equity | 10/15 | €38,567 | €57,641 | +€19,074 | +49.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €37,067 | €56,141 | +€19,074 | +51.5% |
| Distributable reserves | 133 | €37,067 | €56,141 | +€19,074 | +51.5% |
| Amounts payable | 17/49 | €79,870 | €87,404 | +€7,534 | +9.4% |
| Amounts payable after more than one year | 17 | €40,653 | €30,989 | -€9,663 | -23.8% |
| Financial debts | 170/4 | €40,653 | €30,989 | -€9,663 | -23.8% |
| Amounts payable within one year | 42/48 | €38,676 | €55,955 | +€17,279 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €9,347 | €9,663 | +€316 | +3.4% |
| Trade debts | 44 | €6,149 | €16,944 | +€10,795 | +176% |
| Suppliers | 440/4 | €6,149 | €16,944 | +€10,795 | +176% |
| Taxes, remuneration and social security | 45 | €22,480 | €28,137 | +€5,657 | +25.2% |
| Taxes | 450/3 | €22,480 | €28,137 | +€5,657 | +25.2% |
| Other amounts payable | 47/48 | €699 | €1,211 | +€511 | +73.1% |
| Accrued charges and deferred income | 492/3 | €542 | €460 | -€82 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,719 | €3,430 | +€1,711 | +99.6% |
| Other operating charges | 640/8 | €125 | €125 | +€0 | +0.3% |
| Gross operating margin | 9900 | €43,311 | €41,948 | -€1,363 | -3.1% |
| Operating profit (loss) | 9901 | €41,467 | €38,392 | -€3,075 | -7.4% |
| Financial charges | 65/66B | €7,533 | €10,201 | +€2,668 | +35.4% |
| Recurring financial charges | 65 | €7,533 | €10,201 | +€2,668 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €33,934 | €28,191 | -€5,743 | -16.9% |
| Income taxes | 67/77 | €8,764 | €9,117 | +€353 | +4.0% |
| Profit (loss) for the period | 9904 | €25,169 | €19,074 | -€6,096 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,169 | €19,074 | -€6,096 | -24.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.