PLATO 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.
PLATO CONSULTING
Largest movements
- Tangible fixed assets -€54,405
down €54,405 (-9.1%), from €595,707 to €541,302
of which Land and buildings: -€62,969
- Receivables within one year +€34,733
up €34,733 (+126%), from €27,666 to €62,399
of which Trade receivables: +€38,975
- Current investments +€27,336
new in 2025: €27,336
- Reserves -€36,785
down €36,785 (-8.6%), from €426,849 to €390,065
- Other debts +€21,730
up €21,730 (+76.5%), from €28,417 to €50,147
- Tax, wage and social debts +€14,766
up €14,766 (+138%), from €10,695 to €25,461
of which Taxes: +€14,766
- Gross operating margin +€82,555
up €82,555 (+117%), from €70,560 to €153,115
- Taxes +€19,460
up €19,460 (+6,531%), from €298 to €19,758
- Financial charges +€2,541
up €2,541 (+15.6%), from €16,263 to €18,804
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 | €664,945 | €670,029 | +€5,083 | +0.8% |
| Fixed assets | 21/28 | €595,707 | €541,302 | -€54,405 | -9.1% |
| Tangible fixed assets | 22/27 | €595,707 | €541,302 | -€54,405 | -9.1% |
| Land and buildings | 22 | €580,030 | €517,061 | -€62,969 | -10.9% |
| Plant, machinery and equipment | 23 | €9,849 | €7,008 | -€2,842 | -28.9% |
| Furniture and vehicles | 24 | €5,828 | €17,234 | +€11,406 | +196% |
| Current assets | 29/58 | €69,238 | €128,726 | +€59,488 | +85.9% |
| Amounts receivable within one year | 40/41 | €27,666 | €62,399 | +€34,733 | +126% |
| Trade receivables | 40 | €17,540 | €56,515 | +€38,975 | +222% |
| Other amounts receivable | 41 | €10,126 | €5,884 | -€4,242 | -41.9% |
| Current investments | 50/53 | - | €27,336 | +€27,336 | |
| Cash at bank and in hand | 54/58 | €39,816 | €37,218 | -€2,598 | -6.5% |
| Deferred charges and accrued income | 490/1 | €1,757 | €1,773 | +€16 | +0.9% |
| Total equity and liabilities | 10/49 | €664,945 | €670,029 | +€5,083 | +0.8% |
| Equity | 10/15 | €439,249 | €402,465 | -€36,785 | -8.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €426,849 | €390,065 | -€36,785 | -8.6% |
| Distributable reserves | 133 | €426,849 | €390,065 | -€36,785 | -8.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €225,696 | €267,564 | +€41,868 | +18.6% |
| Amounts payable after more than one year | 17 | €170,000 | €170,000 | = | 0.0% |
| Financial debts | 170/4 | €170,000 | €170,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,054 | €81,379 | +€41,325 | +103% |
| Financial debts | 43 | €10 | €1,978 | +€1,968 | +20,356% |
| Credit institutions | 430/8 | €10 | €1,978 | +€1,968 | +20,356% |
| Trade debts | 44 | €933 | €3,793 | +€2,860 | +307% |
| Suppliers | 440/4 | €933 | €3,793 | +€2,860 | +307% |
| Taxes, remuneration and social security | 45 | €10,695 | €25,461 | +€14,766 | +138% |
| Taxes | 450/3 | €10,095 | €24,861 | +€14,766 | +146% |
| Remuneration and social security | 454/9 | €600 | €600 | = | 0.0% |
| Other amounts payable | 47/48 | €28,417 | €50,147 | +€21,730 | +76.5% |
| Accrued charges and deferred income | 492/3 | €15,642 | €16,185 | +€543 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,023 | €70,728 | -€295 | -0.4% |
| Other operating charges | 640/8 | €2,330 | €3,307 | +€977 | +41.9% |
| Gross operating margin | 9900 | €70,560 | €153,115 | +€82,555 | +117% |
| Operating profit (loss) | 9901 | -€2,793 | €79,079 | +€81,872 | |
| Financial income | 75/76B | €456 | €130 | -€326 | -71.5% |
| Recurring financial income | 75 | €3 | €130 | +€127 | +4,212% |
| Non-recurring financial income | 76B | €452 | €0 | -€452 | -100% |
| Financial charges | 65/66B | €16,263 | €18,804 | +€2,541 | +15.6% |
| Recurring financial charges | 65 | €16,263 | €18,804 | +€2,541 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,601 | €60,405 | +€79,006 | |
| Income taxes | 67/77 | €298 | €19,758 | +€19,460 | +6,531% |
| Profit (loss) for the period | 9904 | -€18,899 | €40,647 | +€59,546 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,899 | €40,647 | +€59,546 |
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 21 October 2026 via checked.be.