PLAY-HOUSE: 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.
PLAY-HOUSE
Largest movements
- Tangible fixed assets +€211,409
up €211,409 (+724%), from €29,195 to €240,604
of which Land and buildings: +€220,822
- Financial fixed assets +€87,489
up €87,489 (+194%), from €45,000 to €132,489
- Receivables within one year +€69,230
up €69,230 (+20.5%), from €337,372 to €406,602
of which Other amounts receivable: +€49,987
- Cash -€45,615
down €45,615 (-50.6%), from €90,062 to €44,447
mainly Investment in fixed assets (net) (-€319,226) and Receivables within one year (-€69,230)
- Receivables after one year -€25,000
down €25,000 (-100%), from €25,000 to €0
- Debts after one year +€176,240
up €176,240 (+70.5%), from €250,000 to €426,240
- Reserves +€125,963
up €125,963 (+100%), from €125,895 to €251,858
of which Distributable reserves: +€125,963
- Current portion of long-term debt +€10,860
up €10,860, from €0 to €10,860
- Financial charges -€42,778
down €42,778 (-76.2%), from €56,118 to €13,340
- Gross operating margin +€27,999
up €27,999 (+14.7%), from €191,065 to €219,064
- Taxes +€11,753
up €11,753 (+27.7%), from €42,410 to €54,164
- Other operating charges -€2,731
down €2,731 (-60.7%), from €4,500 to €1,769
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 | €528,702 | €826,389 | +€297,687 | +56.3% |
| Fixed assets | 21/28 | €74,195 | €373,093 | +€298,898 | +403% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €29,195 | €240,604 | +€211,409 | +724% |
| Land and buildings | 22 | - | €220,822 | +€220,822 | |
| Plant, machinery and equipment | 23 | €25,499 | €19,781 | -€5,717 | -22.4% |
| Furniture and vehicles | 24 | €3,696 | €0 | -€3,696 | -100% |
| Financial fixed assets | 28 | €45,000 | €132,489 | +€87,489 | +194% |
| Current assets | 29/58 | €454,507 | €453,296 | -€1,211 | -0.3% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €337,372 | €406,602 | +€69,230 | +20.5% |
| Trade receivables | 40 | €103,420 | €122,662 | +€19,243 | +18.6% |
| Other amounts receivable | 41 | €233,953 | €283,940 | +€49,987 | +21.4% |
| Cash at bank and in hand | 54/58 | €90,062 | €44,447 | -€45,615 | -50.6% |
| Deferred charges and accrued income | 490/1 | €2,073 | €2,248 | +€175 | +8.4% |
| Total equity and liabilities | 10/49 | €528,702 | €826,389 | +€297,687 | +56.3% |
| Equity | 10/15 | €155,895 | €281,858 | +€125,963 | +80.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €125,895 | €251,858 | +€125,963 | +100% |
| Tax-exempt reserves | 132 | €1,650 | €1,650 | = | 0.0% |
| Distributable reserves | 133 | €124,245 | €250,208 | +€125,963 | +101% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €372,807 | €544,531 | +€171,724 | +46.1% |
| Amounts payable after more than one year | 17 | €250,000 | €426,240 | +€176,240 | +70.5% |
| Financial debts | 170/4 | €250,000 | €426,240 | +€176,240 | +70.5% |
| Amounts payable within one year | 42/48 | €112,807 | €108,291 | -€4,516 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | €10,860 | +€10,860 | |
| Trade debts | 44 | €10,635 | €7,488 | -€3,148 | -29.6% |
| Suppliers | 440/4 | €10,635 | €7,488 | -€3,148 | -29.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €47,944 | €42,367 | -€5,577 | -11.6% |
| Taxes | 450/3 | €47,944 | €42,367 | -€5,577 | -11.6% |
| Other amounts payable | 47/48 | €54,227 | €47,576 | -€6,652 | -12.3% |
| Accrued charges and deferred income | 492/3 | €10,000 | €10,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,174 | €20,328 | +€2,154 | +11.9% |
| Other operating charges | 640/8 | €4,500 | €1,769 | -€2,731 | -60.7% |
| Gross operating margin | 9900 | €191,065 | €219,064 | +€27,999 | +14.7% |
| Operating profit (loss) | 9901 | €168,391 | €196,967 | +€28,576 | +17.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €56,118 | €13,340 | -€42,778 | -76.2% |
| Recurring financial charges | 65 | €56,118 | €13,340 | -€42,778 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | €112,273 | €183,627 | +€71,354 | +63.6% |
| Income taxes | 67/77 | €42,410 | €54,164 | +€11,753 | +27.7% |
| Profit (loss) for the period | 9904 | €69,862 | €129,463 | +€59,601 | +85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,862 | €129,463 | +€59,601 | +85.3% |
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 24 October 2026 via checked.be.