PLC-INVEST: 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-INVEST
Largest movements
- Receivables within one year +€34,277
up €34,277 (+927%), from €3,697 to €37,974
of which Trade receivables: +€34,277
- Cash +€7,603
up €7,603 (+41.9%), from €18,132 to €25,735
mainly Net result for the year (+€79,672) and Trade debts (+€25,931)
- Profit (loss) carried forward +€79,672
up €79,672 (+2,204%), from €3,616 to €83,288
- Current portion of long-term debt -€40,175
down €40,175 (-60.9%), from €66,020 to €25,846
- Trade debts +€25,931
up €25,931 (+580%), from €4,473 to €30,405
- Debts after one year -€25,846
down €25,846 (-17.9%), from €144,260 to €118,414
- Tax, wage and social debts +€3,469
up €3,469 (+155%), from €2,238 to €5,707
- Financial income +€79,999
up €79,999 (+6,666,567%), from €1 to €80,000
- Gross operating margin -€6,988
down €6,988 (-45.1%), from €15,488 to €8,501
- Turnover -€6,601
down €6,601 (-6.8%), from €97,076 to €90,475
- Financial charges -€1,671
down €1,671 (-17.0%), from €9,805 to €8,135
- Taxes -€991
down €991 (-82.2%), from €1,205 to €214
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 | €271,829 | €313,708 | +€41,880 | +15.4% |
| Fixed assets | 21/28 | €250,000 | €250,000 | = | 0.0% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €21,829 | €63,708 | +€41,880 | +192% |
| Amounts receivable within one year | 40/41 | €3,697 | €37,974 | +€34,277 | +927% |
| Trade receivables | 40 | €3,697 | €37,974 | +€34,277 | +927% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €18,132 | €25,735 | +€7,603 | +41.9% |
| Total equity and liabilities | 10/49 | €271,829 | €313,708 | +€41,880 | +15.4% |
| Equity | 10/15 | €6,616 | €86,288 | +€79,672 | +1,204% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,616 | €83,288 | +€79,672 | +2,204% |
| Amounts payable | 17/49 | €265,213 | €227,421 | -€37,793 | -14.2% |
| Amounts payable after more than one year | 17 | €144,260 | €118,414 | -€25,846 | -17.9% |
| Financial debts | 170/4 | €144,260 | €118,414 | -€25,846 | -17.9% |
| Amounts payable within one year | 42/48 | €119,254 | €108,004 | -€11,250 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €66,020 | €25,846 | -€40,175 | -60.9% |
| Trade debts | 44 | €4,473 | €30,405 | +€25,931 | +580% |
| Suppliers | 440/4 | €4,473 | €30,405 | +€25,931 | +580% |
| Taxes, remuneration and social security | 45 | €2,238 | €5,707 | +€3,469 | +155% |
| Taxes | 450/3 | €2,238 | €5,707 | +€3,469 | +155% |
| Other amounts payable | 47/48 | €46,523 | €46,047 | -€476 | -1.0% |
| Accrued charges and deferred income | 492/3 | €1,700 | €1,003 | -€697 | -41.0% |
| Turnover | 70 | €97,076 | €90,475 | -€6,601 | -6.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,588 | €81,975 | +€387 | +0.5% |
| Other operating charges | 640/8 | €864 | €480 | -€384 | -44.5% |
| Gross operating margin | 9900 | €15,488 | €8,501 | -€6,988 | -45.1% |
| Operating profit (loss) | 9901 | €14,625 | €8,021 | -€6,604 | -45.2% |
| Financial income | 75/76B | €1 | €80,000 | +€79,999 | +6,666,567% |
| Recurring financial income | 75 | €1 | €80,000 | +€79,999 | +6,666,567% |
| Financial charges | 65/66B | €9,805 | €8,135 | -€1,671 | -17.0% |
| Recurring financial charges | 65 | €9,805 | €8,135 | -€1,671 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €4,821 | €79,886 | +€75,065 | +1,557% |
| Income taxes | 67/77 | €1,205 | €214 | -€991 | -82.2% |
| Profit (loss) for the period | 9904 | €3,616 | €79,672 | +€76,057 | +2,104% |
| Profit (loss) for the period to be appropriated | 9905 | €3,616 | €79,672 | +€76,057 | +2,104% |
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 30 October 2026 via checked.be.