Platio & Associés: 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.
Platio & Associés
Largest movements
- Cash +€57,002
up €57,002 (+114%), from €49,912 to €106,914
mainly Net result for the year (+€59,238) and Receivables within one year (+€11,404)
- Receivables within one year -€11,404
down €11,404 (-47.1%), from €24,193 to €12,788
of which Other amounts receivable: -€11,713
- Deferred charges and accrued income -€6,000
no longer reported in 2025 (was €6,000)
- Reserves +€59,238
new in 2025: €59,238
- Tax, wage and social debts -€18,399
down €18,399 (-60.5%), from €30,408 to €12,009
- Gross operating margin +€19,697
up €19,697 (+32.0%), from €61,487 to €81,184
- Taxes +€10,161
up €10,161 (+80.6%), from €12,613 to €22,774
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 | €80,105 | €120,579 | +€40,474 | +50.5% |
| Fixed assets | 21/28 | - | €876 | +€876 | |
| Tangible fixed assets | 22/27 | - | €876 | +€876 | |
| Furniture and vehicles | 24 | - | €876 | +€876 | |
| Current assets | 29/58 | €80,105 | €119,703 | +€39,598 | +49.4% |
| Amounts receivable within one year | 40/41 | €24,193 | €12,788 | -€11,404 | -47.1% |
| Trade receivables | 40 | - | €308 | +€308 | |
| Other amounts receivable | 41 | €24,193 | €12,480 | -€11,713 | -48.4% |
| Cash at bank and in hand | 54/58 | €49,912 | €106,914 | +€57,002 | +114% |
| Deferred charges and accrued income | 490/1 | €6,000 | - | -€6,000 | |
| Total equity and liabilities | 10/49 | €80,105 | €120,579 | +€40,474 | +50.5% |
| Equity | 10/15 | €48,838 | €107,244 | +€58,405 | +120% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €59,238 | +€59,238 | |
| Distributable reserves | 133 | - | €59,238 | +€59,238 | |
| Profit (loss) carried forward | 14 | €48,738 | €47,905 | -€833 | -1.7% |
| Amounts payable | 17/49 | €31,267 | €13,335 | -€17,932 | -57.4% |
| Amounts payable within one year | 42/48 | €31,267 | €13,335 | -€17,932 | -57.4% |
| Trade debts | 44 | - | €493 | +€493 | |
| Suppliers | 440/4 | - | €493 | +€493 | |
| Taxes, remuneration and social security | 45 | €30,408 | €12,009 | -€18,399 | -60.5% |
| Taxes | 450/3 | €30,408 | €12,009 | -€18,399 | -60.5% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €164 | +€164 | |
| Other operating charges | 640/8 | €10 | - | -€10 | |
| Gross operating margin | 9900 | €61,487 | €81,184 | +€19,697 | +32.0% |
| Operating profit (loss) | 9901 | €61,477 | €81,019 | +€19,542 | +31.8% |
| Financial income | 75/76B | €733 | €994 | +€261 | +35.5% |
| Recurring financial income | 75 | €733 | €994 | +€261 | +35.5% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €62,210 | €82,013 | +€19,803 | +31.8% |
| Income taxes | 67/77 | €12,613 | €22,774 | +€10,161 | +80.6% |
| Profit (loss) for the period | 9904 | €49,597 | €59,238 | +€9,641 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,597 | €59,238 | +€9,641 | +19.4% |
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 16 October 2026 via checked.be.