PLC CONSTRUCTION GROUP: 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.
PLC CONSTRUCTION GROUP
Largest movements
- Receivables within one year -€53,262
down €53,262 (-21.0%), from €253,480 to €200,219
of which Trade receivables: -€37,121
- Tangible fixed assets -€52,253
down €52,253 (-6.7%), from €777,867 to €725,614
of which Furniture and vehicles: -€37,225
- Cash +€40,903
up €40,903 (+253%), from €16,193 to €57,096
mainly Net result for the year (+€67,478) and Depreciation (+€55,955)
- Reserves +€67,478
up €67,478 (+36.2%), from €186,360 to €253,838
- Debts after one year -€40,409
down €40,409 (-10.0%), from €403,696 to €363,286
- Trade debts -€28,228
down €28,228 (-14.7%), from €192,151 to €163,922
- Tax, wage and social debts -€26,069
down €26,069 (-100%), from €26,069 to €0
of which Taxes: -€23,054
- Short-term financial debts -€25,000
down €25,000 (-15.6%), from €160,000 to €135,000
- Depreciation -€53,761
down €53,761 (-49.0%), from €109,716 to €55,955
- Taxes -€8,498
down €8,498 (-29.9%), from €28,382 to €19,884
- Write-downs +€7,505
new in 2025: €7,505
- Financial charges +€4,653
up €4,653 (+20.3%), from €22,972 to €27,626
- Gross operating margin +€3,714
up €3,714 (+2.0%), from €183,700 to €187,414
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 | €1,051,656 | €997,684 | -€53,972 | -5.1% |
| Fixed assets | 21/28 | €780,758 | €734,393 | -€46,365 | -5.9% |
| Tangible fixed assets | 22/27 | €777,867 | €725,614 | -€52,253 | -6.7% |
| Land and buildings | 22 | €663,855 | €646,568 | -€17,287 | -2.6% |
| Plant, machinery and equipment | 23 | €17,453 | €19,712 | +€2,259 | +12.9% |
| Furniture and vehicles | 24 | €96,558 | €59,333 | -€37,225 | -38.6% |
| Financial fixed assets | 28 | €2,891 | €8,779 | +€5,888 | +204% |
| Current assets | 29/58 | €270,898 | €263,291 | -€7,607 | -2.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €253,480 | €200,219 | -€53,262 | -21.0% |
| Trade receivables | 40 | €215,495 | €178,375 | -€37,121 | -17.2% |
| Other amounts receivable | 41 | €37,985 | €21,844 | -€16,141 | -42.5% |
| Cash at bank and in hand | 54/58 | €16,193 | €57,096 | +€40,903 | +253% |
| Deferred charges and accrued income | 490/1 | €1,225 | €5,976 | +€4,751 | +388% |
| Total equity and liabilities | 10/49 | €1,051,656 | €997,684 | -€53,972 | -5.1% |
| Equity | 10/15 | €198,760 | €266,238 | +€67,478 | +33.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €186,360 | €253,838 | +€67,478 | +36.2% |
| Distributable reserves | 133 | €186,360 | €253,838 | +€67,478 | +36.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €852,896 | €731,446 | -€121,451 | -14.2% |
| Amounts payable after more than one year | 17 | €403,696 | €363,286 | -€40,409 | -10.0% |
| Financial debts | 170/4 | €403,696 | €363,286 | -€40,409 | -10.0% |
| Amounts payable within one year | 42/48 | €449,201 | €366,424 | -€82,776 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €25,982 | €37,446 | +€11,464 | +44.1% |
| Financial debts | 43 | €160,000 | €135,000 | -€25,000 | -15.6% |
| Credit institutions | 430/8 | €160,000 | €135,000 | -€25,000 | -15.6% |
| Trade debts | 44 | €192,151 | €163,922 | -€28,228 | -14.7% |
| Suppliers | 440/4 | €192,151 | €163,922 | -€28,228 | -14.7% |
| Taxes, remuneration and social security | 45 | €26,069 | €0 | -€26,069 | -100% |
| Taxes | 450/3 | €23,054 | €0 | -€23,054 | -100% |
| Remuneration and social security | 454/9 | €3,015 | €0 | -€3,015 | -100% |
| Other amounts payable | 47/48 | €45,000 | €30,056 | -€14,944 | -33.2% |
| Accrued charges and deferred income | 492/3 | - | €1,735 | +€1,735 | |
| Non-recurring operating income | 76A | €7,170 | €0 | -€7,170 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,716 | €55,955 | -€53,761 | -49.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,505 | +€7,505 | |
| Other operating charges | 640/8 | €8,273 | €5,838 | -€2,435 | -29.4% |
| Non-recurring operating charges | 66A | €3,167 | €3,128 | -€40 | -1.3% |
| Gross operating margin | 9900 | €183,700 | €187,414 | +€3,714 | +2.0% |
| Operating profit (loss) | 9901 | €62,543 | €114,988 | +€52,445 | +83.9% |
| Financial income | 75/76B | €2,978 | €0 | -€2,978 | -100% |
| Recurring financial income | 75 | €2,978 | €0 | -€2,978 | -100% |
| Financial charges | 65/66B | €22,972 | €27,626 | +€4,653 | +20.3% |
| Recurring financial charges | 65 | €22,972 | €27,626 | +€4,653 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €42,550 | €87,363 | +€44,813 | +105% |
| Income taxes | 67/77 | €28,382 | €19,884 | -€8,498 | -29.9% |
| Profit (loss) for the period | 9904 | €14,167 | €67,478 | +€53,311 | +376% |
| Profit (loss) for the period to be appropriated | 9905 | €14,167 | €67,478 | +€53,311 | +376% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.