PLC-Contracting: 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-Contracting
Largest movements
- Receivables within one year +€33,916
up €33,916 (+149%), from €22,752 to €56,668
of which Trade receivables: +€32,885
- Intangible fixed assets +€14,700
new in 2025: €14,700
- Current investments -€12,913
down €12,913 (-99.7%), from €12,950 to €38
- Deferred charges and accrued income +€1,441
new in 2025: €1,441
- Trade debts +€29,787
up €29,787 (+775%), from €3,841 to €33,629
- Tax, wage and social debts +€2,811
up €2,811 (+19.3%), from €14,588 to €17,399
of which Remuneration and social security: +€4,313
- Other debts +€2,618
up €2,618 (+81.2%), from €3,223 to €5,842
- Profit (loss) carried forward +€2,466
up €2,466 (+20.9%), from €11,770 to €14,236
- Staff costs +€58,762
new in 2025: €58,762
- Gross operating margin +€52,673
up €52,673 (+400%), from €13,161 to €65,834
- Other operating charges +€2,223
up €2,223 (+14,818%), from €15 to €2,238
- Taxes -€1,725
down €1,725 (-60.9%), from €2,831 to €1,106
- Depreciation +€716
up €716 (+204%), from €351 to €1,067
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,423 | €74,105 | +€37,682 | +103% |
| Fixed assets | 21/28 | €720 | €15,958 | +€15,238 | +2,116% |
| Intangible fixed assets | 21 | - | €14,700 | +€14,700 | |
| Tangible fixed assets | 22/27 | €357 | €895 | +€538 | +151% |
| Furniture and vehicles | 24 | €357 | €895 | +€538 | +151% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €35,703 | €58,147 | +€22,444 | +62.9% |
| Amounts receivable within one year | 40/41 | €22,752 | €56,668 | +€33,916 | +149% |
| Trade receivables | 40 | €21,960 | €54,845 | +€32,885 | +150% |
| Other amounts receivable | 41 | €792 | €1,824 | +€1,031 | +130% |
| Current investments | 50/53 | €12,950 | €38 | -€12,913 | -99.7% |
| Deferred charges and accrued income | 490/1 | - | €1,441 | +€1,441 | |
| Total equity and liabilities | 10/49 | €36,423 | €74,105 | +€37,682 | +103% |
| Equity | 10/15 | €14,770 | €17,236 | +€2,466 | +16.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,770 | €14,236 | +€2,466 | +20.9% |
| Amounts payable | 17/49 | €21,653 | €56,869 | +€35,216 | +163% |
| Amounts payable within one year | 42/48 | €21,653 | €56,869 | +€35,216 | +163% |
| Trade debts | 44 | €3,841 | €33,629 | +€29,787 | +775% |
| Suppliers | 440/4 | €3,841 | €33,629 | +€29,787 | +775% |
| Taxes, remuneration and social security | 45 | €14,588 | €17,399 | +€2,811 | +19.3% |
| Taxes | 450/3 | €2,583 | €1,081 | -€1,502 | -58.2% |
| Remuneration and social security | 454/9 | €12,005 | €16,318 | +€4,313 | +35.9% |
| Other amounts payable | 47/48 | €3,223 | €5,842 | +€2,618 | +81.2% |
| Remuneration, social security and pensions | 62 | - | €58,762 | +€58,762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €1,067 | +€716 | +204% |
| Other operating charges | 640/8 | €15 | €2,238 | +€2,223 | +14,818% |
| Gross operating margin | 9900 | €13,161 | €65,834 | +€52,673 | +400% |
| Operating profit (loss) | 9901 | €12,795 | €3,767 | -€9,028 | -70.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €125 | €195 | +€70 | +56.2% |
| Recurring financial charges | 65 | €125 | €195 | +€70 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | €12,671 | €3,572 | -€9,099 | -71.8% |
| Income taxes | 67/77 | €2,831 | €1,106 | -€1,725 | -60.9% |
| Profit (loss) for the period | 9904 | €9,840 | €2,466 | -€7,374 | -74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,840 | €2,466 | -€7,374 | -74.9% |
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 13 October 2026 via checked.be.