PLC CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€3,165
no longer reported in 2025 (was €3,165)
of which Trade receivables: -€2,327
- Cash +€671
up €671 (+46.6%), from €1,441 to €2,112
mainly Receivables within one year (+€3,165) and Other debts (+€572)
- Profit (loss) carried forward -€2,129
down €2,129 (-17.2%), from -€12,350 to -€14,479
- Trade debts -€937
down €937 (-21.8%), from €4,293 to €3,356
- Other debts +€572
up €572 (+12.6%), from €4,538 to €5,110
- Gross operating margin +€3,406
up €3,406 (+63.0%), from -€5,411 to -€2,004
- Other operating charges -€300
no longer reported in 2025 (was €300)
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 | €4,606 | €2,112 | -€2,494 | -54.1% |
| Current assets | 29/58 | €4,606 | €2,112 | -€2,494 | -54.1% |
| Amounts receivable within one year | 40/41 | €3,165 | - | -€3,165 | |
| Trade receivables | 40 | €2,327 | - | -€2,327 | |
| Other amounts receivable | 41 | €838 | - | -€838 | |
| Cash at bank and in hand | 54/58 | €1,441 | €2,112 | +€671 | +46.6% |
| Total equity and liabilities | 10/49 | €4,606 | €2,112 | -€2,494 | -54.1% |
| Equity | 10/15 | -€4,225 | -€6,354 | -€2,129 | -50.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€12,350 | -€14,479 | -€2,129 | -17.2% |
| Amounts payable | 17/49 | €8,831 | €8,466 | -€365 | -4.1% |
| Amounts payable within one year | 42/48 | €8,831 | €8,466 | -€365 | -4.1% |
| Trade debts | 44 | €4,293 | €3,356 | -€937 | -21.8% |
| Suppliers | 440/4 | €4,293 | €3,356 | -€937 | -21.8% |
| Other amounts payable | 47/48 | €4,538 | €5,110 | +€572 | +12.6% |
| Other operating charges | 640/8 | €300 | - | -€300 | |
| Gross operating margin | 9900 | -€5,411 | -€2,004 | +€3,406 | +63.0% |
| Operating profit (loss) | 9901 | -€5,711 | -€2,004 | +€3,706 | +64.9% |
| Financial charges | 65/66B | €125 | €125 | -€0 | -0.1% |
| Recurring financial charges | 65 | €125 | €125 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,835 | -€2,129 | +€3,706 | +63.5% |
| Profit (loss) for the period | 9904 | -€5,835 | -€2,129 | +€3,706 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,835 | -€2,129 | +€3,706 | +63.5% |
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 7 October 2026 via checked.be.