PLC ROLLING MANAGEMENT: 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 ROLLING MANAGEMENT
Largest movements
- Receivables within one year +€35,558
up €35,558 (+248.0%), from €14,339 to €49,896
- Cash -€24,241
down €24,241 (-33.6%), from €72,209 to €47,968
mainly Receivables within one year (-€35,558) and Tax, wage and social debts (-€15,138)
- Deferred charges and accrued income -€3,678
down €3,678 (-93.0%), from €3,954 to €276
- Profit (loss) carried forward +€23,942
up €23,942 (+33.0%), from €72,557 to €96,499
- Tax, wage and social debts -€15,138
down €15,138 (-47.5%), from €31,891 to €16,753
- Trade debts +€5,388
up €5,388 (+105.0%), from €5,133 to €10,522
- Debts after one year -€5,202
down €5,202 (-56.0%), from €9,298 to €4,096
- Gross operating margin +€19,532
up €19,532 (+74.8%), from €26,115 to €45,647
- Taxes +€3,803
up €3,803 (+121.0%), from €3,143 to €6,946
- Depreciation +€555
up €555 (+4.8%), from €11,476 to €12,032
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 | €130,550 | €138,999 | +€8,449 | +6.5% |
| Fixed assets | 21/28 | €40,048 | €40,858 | +€810 | +2.0% |
| Tangible fixed assets | 22/27 | €40,048 | €40,858 | +€810 | +2.0% |
| Land and buildings | 22 | €13,051 | €12,739 | -€312 | -2.4% |
| Furniture and vehicles | 24 | €26,997 | €28,119 | +€1,122 | +4.2% |
| Current assets | 29/58 | €90,502 | €98,140 | +€7,638 | +8.4% |
| Amounts receivable within one year | 40/41 | €14,339 | €49,896 | +€35,558 | +248.0% |
| Trade receivables | 40 | €14,339 | €49,896 | +€35,558 | +248.0% |
| Cash at bank and in hand | 54/58 | €72,209 | €47,968 | -€24,241 | -33.6% |
| Deferred charges and accrued income | 490/1 | €3,954 | €276 | -€3,678 | -93.0% |
| Total equity and liabilities | 10/49 | €130,550 | €138,999 | +€8,449 | +6.5% |
| Equity | 10/15 | €74,557 | €98,499 | +€23,942 | +32.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,557 | €96,499 | +€23,942 | +33.0% |
| Amounts payable | 17/49 | €55,993 | €40,499 | -€15,493 | -27.7% |
| Amounts payable after more than one year | 17 | €9,298 | €4,096 | -€5,202 | -56.0% |
| Financial debts | 170/4 | €9,298 | €4,096 | -€5,202 | -56.0% |
| Amounts payable within one year | 42/48 | €46,695 | €36,404 | -€10,291 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €4,922 | €5,202 | +€281 | +5.7% |
| Trade debts | 44 | €5,133 | €10,522 | +€5,388 | +105.0% |
| Suppliers | 440/4 | €5,133 | €10,522 | +€5,388 | +105.0% |
| Taxes, remuneration and social security | 45 | €31,891 | €16,753 | -€15,138 | -47.5% |
| Taxes | 450/3 | €31,891 | €16,753 | -€15,138 | -47.5% |
| Other amounts payable | 47/48 | €4,749 | €3,927 | -€823 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,476 | €12,032 | +€555 | +4.8% |
| Other operating charges | 640/8 | €2,349 | €2,007 | -€342 | -14.6% |
| Gross operating margin | 9900 | €26,115 | €45,647 | +€19,532 | +74.8% |
| Operating profit (loss) | 9901 | €12,290 | €31,608 | +€19,318 | +157.2% |
| Financial charges | 65/66B | €985 | €720 | -€265 | -26.9% |
| Recurring financial charges | 65 | €985 | €720 | -€265 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €11,305 | €30,888 | +€19,584 | +173.2% |
| Income taxes | 67/77 | €3,143 | €6,946 | +€3,803 | +121.0% |
| Profit (loss) for the period | 9904 | €8,161 | €23,942 | +€15,781 | +193.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,161 | €23,942 | +€15,781 | +193.4% |
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 8 October 2026 via checked.be.