PLCKR: 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.
PLCKR
Largest movements
- Cash +€70,005
up €70,005 (+55.3%), from €126,604 to €196,609
mainly Net result for the year (+€127,752) and Tax, wage and social debts (+€17,099)
- Tangible fixed assets -€6,598
down €6,598 (-57.4%), from €11,493 to €4,895
- Receivables within one year +€3,674
up €3,674, from €0 to €3,674
of which Trade receivables: +€2,023
- Deferred charges and accrued income -€2,083
down €2,083 (-77.7%), from €2,682 to €599
- Reserves +€52,752
up €52,752 (+44.4%), from €118,752 to €171,505
- Tax, wage and social debts +€17,099
up €17,099 (+122.6%), from €13,951 to €31,050
of which Taxes: +€17,055
- Other debts -€4,752
down €4,752 (-100.0%), from €4,752 to €0
- Gross operating margin +€9,984
up €9,984 (+6.1%), from €162,754 to €172,737
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,780 | €205,777 | +€64,997 | +46.2% |
| Fixed assets | 21/28 | €11,493 | €4,895 | -€6,598 | -57.4% |
| Tangible fixed assets | 22/27 | €11,493 | €4,895 | -€6,598 | -57.4% |
| Furniture and vehicles | 24 | €11,493 | €4,895 | -€6,598 | -57.4% |
| Current assets | 29/58 | €129,287 | €200,882 | +€71,595 | +55.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €3,674 | +€3,674 | |
| Trade receivables | 40 | - | €2,023 | +€2,023 | |
| Other amounts receivable | 41 | €0 | €1,651 | +€1,651 | |
| Cash at bank and in hand | 54/58 | €126,604 | €196,609 | +€70,005 | +55.3% |
| Deferred charges and accrued income | 490/1 | €2,682 | €599 | -€2,083 | -77.7% |
| Total equity and liabilities | 10/49 | €140,780 | €205,777 | +€64,997 | +46.2% |
| Equity | 10/15 | €120,752 | €173,505 | +€52,752 | +43.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €118,752 | €171,505 | +€52,752 | +44.4% |
| Distributable reserves | 133 | €118,752 | €171,505 | +€52,752 | +44.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,028 | €32,273 | +€12,245 | +61.1% |
| Amounts payable within one year | 42/48 | €20,028 | €32,273 | +€12,245 | +61.1% |
| Trade debts | 44 | €1,325 | €1,222 | -€103 | -7.8% |
| Suppliers | 440/4 | €1,325 | €1,222 | -€103 | -7.8% |
| Taxes, remuneration and social security | 45 | €13,951 | €31,050 | +€17,099 | +122.6% |
| Taxes | 450/3 | €11,793 | €28,848 | +€17,055 | +144.6% |
| Remuneration and social security | 454/9 | €2,158 | €2,202 | +€45 | +2.1% |
| Other amounts payable | 47/48 | €4,752 | €0 | -€4,752 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,713 | €6,598 | -€115 | -1.7% |
| Other operating charges | 640/8 | €792 | €637 | -€155 | -19.6% |
| Gross operating margin | 9900 | €162,754 | €172,737 | +€9,984 | +6.1% |
| Operating profit (loss) | 9901 | €155,249 | €165,503 | +€10,254 | +6.6% |
| Financial income | 75/76B | €1,448 | €373 | -€1,075 | -74.3% |
| Recurring financial income | 75 | €1,448 | €373 | -€1,075 | -74.3% |
| Financial charges | 65/66B | €96 | €132 | +€35 | +36.8% |
| Recurring financial charges | 65 | €96 | €132 | +€35 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €156,600 | €165,744 | +€9,144 | +5.8% |
| Income taxes | 67/77 | €37,848 | €37,992 | +€144 | +0.4% |
| Profit (loss) for the period | 9904 | €118,752 | €127,752 | +€9,000 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €118,752 | €127,752 | +€9,000 | +7.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.