PLC: 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.
PLC
Largest movements
- Receivables after one year -€327,543
down €327,543 (-100.0%), from €327,543 to €0
- Receivables within one year +€239,044
up €239,044 (+258.0%), from €92,642 to €331,686
of which Other amounts receivable: +€239,044
- Cash +€11,733
up €11,733, from €0 to €11,733
mainly Receivables after one year (+€327,543) and Net result for the year (+€76,663)
- Reserves -€69,745
down €69,745 (-6.8%), from €1.0m to €959,815
- Financial income +€45,884
up €45,884 (+371.6%), from €12,348 to €58,233
- Turnover +€40,000
up €40,000, from €0 to €40,000
- Taxes +€8,728
up €8,728 (+347.8%), from €2,509 to €11,237
- Financial charges +€915
up €915 (+111.4%), from €821 to €1,736
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 | €1,071,686 | €994,920 | -€76,767 | -7.2% |
| Fixed assets | 21/28 | €651,501 | €651,501 | = | 0.0% |
| Financial fixed assets | 28 | €651,501 | €651,501 | = | 0.0% |
| Affiliated companies | 280/1 | €651,500 | €651,500 | = | 0.0% |
| Participating interests | 280 | €651,500 | €651,500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1 | €1 | = | 0.0% |
| Shares | 284 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €420,185 | €343,419 | -€76,767 | -18.3% |
| Amounts receivable after more than one year | 29 | €327,543 | €0 | -€327,543 | -100.0% |
| Other amounts receivable | 291 | €327,543 | €0 | -€327,543 | -100.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €92,642 | €331,686 | +€239,044 | +258.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €92,642 | €331,686 | +€239,044 | +258.0% |
| Cash at bank and in hand | 54/58 | €0 | €11,733 | +€11,733 | |
| Total equity and liabilities | 10/49 | €1,071,686 | €994,920 | -€76,767 | -7.2% |
| Equity | 10/15 | €1,048,161 | €978,415 | -€69,745 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,029,561 | €959,815 | -€69,745 | -6.8% |
| Distributable reserves | 133 | €1,029,561 | €959,815 | -€69,745 | -6.8% |
| Amounts payable | 17/49 | €23,526 | €16,504 | -€7,021 | -29.8% |
| Amounts payable within one year | 42/48 | €23,526 | €16,504 | -€7,021 | -29.8% |
| Financial debts | 43 | €79 | €0 | -€79 | -100.0% |
| Credit institutions | 430/8 | €79 | €0 | -€79 | -100.0% |
| Trade debts | 44 | €10,161 | €5,192 | -€4,969 | -48.9% |
| Suppliers | 440/4 | €10,161 | €5,192 | -€4,969 | -48.9% |
| Taxes, remuneration and social security | 45 | €13,286 | €11,312 | -€1,974 | -14.9% |
| Taxes | 450/3 | €13,286 | €11,312 | -€1,974 | -14.9% |
| Operating income | 70/76A | €0 | €40,000 | +€40,000 | |
| Turnover | 70 | €0 | €40,000 | +€40,000 | |
| Operating charges | 60/66A | €8,818 | €8,596 | -€222 | -2.5% |
| Services and other goods | 61 | €7,923 | €7,598 | -€326 | -4.1% |
| Other operating charges | 640/8 | €895 | €998 | +€104 | +11.6% |
| Operating profit (loss) | 9901 | -€8,818 | €31,404 | +€40,222 | |
| Financial income | 75/76B | €12,348 | €58,233 | +€45,884 | +371.6% |
| Recurring financial income | 75 | €12,348 | €58,233 | +€45,884 | +371.6% |
| Income from financial fixed assets | 750 | - | €50,000 | +€50,000 | |
| Income from current assets | 751 | €12,348 | €8,233 | -€4,116 | -33.3% |
| Financial charges | 65/66B | €821 | €1,736 | +€915 | +111.4% |
| Recurring financial charges | 65 | €821 | €1,736 | +€915 | +111.4% |
| Debt charges | 650 | €630 | €1,702 | +€1,072 | +170.0% |
| Other financial charges | 652/9 | €191 | €34 | -€157 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €2,709 | €87,900 | +€85,191 | +3144.9% |
| Income taxes | 67/77 | €2,509 | €11,237 | +€8,728 | +347.8% |
| Taxes | 670/3 | €2,509 | €11,237 | +€8,728 | +347.8% |
| Profit (loss) for the period | 9904 | €200 | €76,663 | +€76,463 | +38298.6% |
| Profit (loss) for the period to be appropriated | 9905 | €200 | €76,663 | +€76,463 | +38298.6% |
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 29 September 2026 via checked.be.