PLATO CONSULT: 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.
PLATO CONSULT
Largest movements
- Receivables within one year +€166,566
up €166,566 (+1,467%), from €11,357 to €177,923
of which Trade receivables: +€166,315
- Cash -€19,836
down €19,836 (-72.4%), from €27,393 to €7,557
mainly Receivables within one year (-€166,566) and Debts after one year (-€10,215)
- Reserves +€140,108
up €140,108 (+385%), from €36,411 to €176,519
- Tax, wage and social debts +€17,189
up €17,189 (+159%), from €10,826 to €28,015
of which Taxes: +€17,189
- Debts after one year -€10,215
down €10,215 (-18.5%), from €55,214 to €44,998
- Gross operating margin +€152,467
up €152,467 (+336%), from €45,378 to €197,845
- Taxes +€40,229
up €40,229 (+394%), from €10,219 to €50,447
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 | €115,584 | €262,384 | +€146,800 | +127% |
| Fixed assets | 21/28 | €76,834 | €76,129 | -€705 | -0.9% |
| Tangible fixed assets | 22/27 | €1,834 | €1,129 | -€705 | -38.5% |
| Plant, machinery and equipment | 23 | €636 | €353 | -€283 | -44.5% |
| Furniture and vehicles | 24 | €1,198 | €776 | -€422 | -35.2% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €38,750 | €186,255 | +€147,505 | +381% |
| Amounts receivable within one year | 40/41 | €11,357 | €177,923 | +€166,566 | +1,467% |
| Trade receivables | 40 | €10,609 | €176,923 | +€166,315 | +1,568% |
| Other amounts receivable | 41 | €748 | €1,000 | +€252 | +33.7% |
| Cash at bank and in hand | 54/58 | €27,393 | €7,557 | -€19,836 | -72.4% |
| Deferred charges and accrued income | 490/1 | €0 | €775 | +€775 | |
| Total equity and liabilities | 10/49 | €115,584 | €262,384 | +€146,800 | +127% |
| Equity | 10/15 | €37,411 | €177,519 | +€140,108 | +375% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €36,411 | €176,519 | +€140,108 | +385% |
| Distributable reserves | 133 | €36,411 | €176,519 | +€140,108 | +385% |
| Amounts payable | 17/49 | €78,174 | €84,865 | +€6,692 | +8.6% |
| Amounts payable after more than one year | 17 | €55,214 | €44,998 | -€10,215 | -18.5% |
| Financial debts | 170/4 | €55,214 | €44,998 | -€10,215 | -18.5% |
| Amounts payable within one year | 42/48 | €22,960 | €39,867 | +€16,907 | +73.6% |
| Current portion of amounts payable after more than one year | 42 | €9,744 | €10,215 | +€472 | +4.8% |
| Trade debts | 44 | €2,129 | €1,637 | -€493 | -23.1% |
| Suppliers | 440/4 | €2,129 | €1,637 | -€493 | -23.1% |
| Taxes, remuneration and social security | 45 | €10,826 | €28,015 | +€17,189 | +159% |
| Taxes | 450/3 | €10,826 | €28,015 | +€17,189 | +159% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €261 | €0 | -€261 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €796 | €705 | -€91 | -11.4% |
| Other operating charges | 640/8 | €727 | €830 | +€103 | +14.2% |
| Non-recurring operating charges | 66A | €7,215 | €0 | -€7,215 | -100% |
| Gross operating margin | 9900 | €45,378 | €197,845 | +€152,467 | +336% |
| Operating profit (loss) | 9901 | €36,639 | €196,309 | +€159,670 | +436% |
| Financial income | 75/76B | €6 | €31 | +€25 | +454% |
| Recurring financial income | 75 | €6 | €31 | +€25 | +454% |
| Financial charges | 65/66B | €6,595 | €5,784 | -€810 | -12.3% |
| Recurring financial charges | 65 | €6,595 | €5,784 | -€810 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €30,050 | €190,555 | +€160,506 | +534% |
| Income taxes | 67/77 | €10,219 | €50,447 | +€40,229 | +394% |
| Profit (loss) for the period | 9904 | €19,831 | €140,108 | +€120,277 | +607% |
| Profit (loss) for the period to be appropriated | 9905 | €19,831 | €140,108 | +€120,277 | +607% |
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 19 October 2026 via checked.be.