Plato-Broca: 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.
Plato-Broca
Largest movements
- Receivables within one year +€58,113
up €58,113 (+26.0%), from €223,368 to €281,482
of which Other amounts receivable: +€58,913
- Cash -€7,535
down €7,535 (-99.7%), from €7,560 to €24
mainly Receivables within one year (-€58,113) and Tax, wage and social debts (-€13,066)
- Tangible fixed assets -€4,172
down €4,172 (-17.9%), from €23,314 to €19,142
of which Other tangible fixed assets: -€2,561
- Profit (loss) carried forward +€45,757
up €45,757 (+65.7%), from €69,689 to €115,446
- Current portion of long-term debt +€16,743
new in 2025: €16,743
- Tax, wage and social debts -€13,066
down €13,066 (-41.2%), from €31,731 to €18,665
of which Taxes: -€10,816
- Short-term financial debts -€5,560
down €5,560 (-37.8%), from €14,728 to €9,168
- Gross operating margin +€9,877
up €9,877 (+17.2%), from €57,403 to €67,280
- Taxes -€5,634
down €5,634 (-26.0%), from €21,692 to €16,058
- Other operating charges -€781
no longer reported in 2025 (was €781)
- Financial charges +€735
up €735 (+130.6%), from €563 to €1,297
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 | €254,242 | €300,648 | +€46,406 | +18.3% |
| Fixed assets | 21/28 | €23,314 | €19,142 | -€4,172 | -17.9% |
| Tangible fixed assets | 22/27 | €23,314 | €19,142 | -€4,172 | -17.9% |
| Furniture and vehicles | 24 | €2,830 | €1,219 | -€1,611 | -56.9% |
| Other tangible fixed assets | 26 | €20,484 | €17,924 | -€2,561 | -12.5% |
| Current assets | 29/58 | €230,928 | €281,506 | +€50,578 | +21.9% |
| Amounts receivable within one year | 40/41 | €223,368 | €281,482 | +€58,113 | +26.0% |
| Trade receivables | 40 | €800 | - | -€800 | |
| Other amounts receivable | 41 | €222,568 | €281,482 | +€58,913 | +26.5% |
| Cash at bank and in hand | 54/58 | €7,560 | €24 | -€7,535 | -99.7% |
| Total equity and liabilities | 10/49 | €254,242 | €300,648 | +€46,406 | +18.3% |
| Equity | 10/15 | €204,602 | €250,359 | +€45,757 | +22.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €131,913 | €131,913 | = | 0.0% |
| Distributable reserves | 133 | €131,913 | €131,913 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,689 | €115,446 | +€45,757 | +65.7% |
| Amounts payable | 17/49 | €49,640 | €50,289 | +€649 | +1.3% |
| Amounts payable after more than one year | 17 | - | €2,565 | +€2,565 | |
| Financial debts | 170/4 | - | €2,565 | +€2,565 | |
| Amounts payable within one year | 42/48 | €49,640 | €47,724 | -€1,916 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | - | €16,743 | +€16,743 | |
| Financial debts | 43 | €14,728 | €9,168 | -€5,560 | -37.8% |
| Credit institutions | 430/8 | €14,728 | €9,168 | -€5,560 | -37.8% |
| Trade debts | 44 | €3,180 | €3,148 | -€32 | -1.0% |
| Suppliers | 440/4 | €3,180 | €3,148 | -€32 | -1.0% |
| Taxes, remuneration and social security | 45 | €31,731 | €18,665 | -€13,066 | -41.2% |
| Taxes | 450/3 | €29,481 | €18,665 | -€10,816 | -36.7% |
| Remuneration and social security | 454/9 | €2,250 | - | -€2,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,636 | €4,172 | -€465 | -10.0% |
| Other operating charges | 640/8 | €781 | - | -€781 | |
| Gross operating margin | 9900 | €57,403 | €67,280 | +€9,877 | +17.2% |
| Operating profit (loss) | 9901 | €51,985 | €63,108 | +€11,123 | +21.4% |
| Financial income | 75/76B | €30 | €4 | -€26 | -85.8% |
| Recurring financial income | 75 | €30 | €4 | -€26 | -85.8% |
| Financial charges | 65/66B | €563 | €1,297 | +€735 | +130.6% |
| Recurring financial charges | 65 | €563 | €1,297 | +€735 | +130.6% |
| Profit (loss) for the period before taxes | 9903 | €51,453 | €61,815 | +€10,362 | +20.1% |
| Income taxes | 67/77 | €21,692 | €16,058 | -€5,634 | -26.0% |
| Profit (loss) for the period | 9904 | €29,761 | €45,757 | +€15,996 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,761 | €45,757 | +€15,996 | +53.7% |
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 5 October 2026 via checked.be.