PLCR: 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.
PLCR
Largest movements
- Cash -€86,593
down €86,593 (-62.2%), from €139,176 to €52,583
mainly Other debts (-€128,067) and Contributions, distributions and other (-€89,290)
- Receivables within one year -€23,971
down €23,971 (-28.2%), from €84,961 to €60,990
of which Trade receivables: -€14,488
- Tangible fixed assets -€7,138
down €7,138 (-7.1%), from €100,593 to €93,455
of which Furniture and vehicles: -€5,353
- Current investments -€6,740
down €6,740 (-10.7%), from €63,233 to €56,493
- Other debts -€128,067
down €128,067 (-40.3%), from €318,071 to €190,005
- Trade debts -€24,341
no longer reported in 2025 (was €24,341)
- Tax, wage and social debts +€19,027
up €19,027 (+141.0%), from €13,498 to €32,525
of which Taxes: +€19,540
- Current portion of long-term debt +€12,377
up €12,377 (+124.1%), from €9,973 to €22,350
- Gross operating margin +€44,450
up €44,450 (+54.2%), from €81,965 to €126,415
- Taxes +€10,592
up €10,592 (+52.0%), from €20,360 to €30,952
- Depreciation +€4,578
up €4,578 (+164.1%), from €2,789 to €7,367
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 | €390,013 | €265,413 | -€124,600 | -31.9% |
| Formation expenses | 20 | €974 | €746 | -€229 | -23.5% |
| Fixed assets | 21/28 | €100,593 | €93,455 | -€7,138 | -7.1% |
| Tangible fixed assets | 22/27 | €100,593 | €93,455 | -€7,138 | -7.1% |
| Land and buildings | 22 | €84,208 | €82,423 | -€1,785 | -2.1% |
| Furniture and vehicles | 24 | €16,385 | €11,032 | -€5,353 | -32.7% |
| Current assets | 29/58 | €288,445 | €171,212 | -€117,233 | -40.6% |
| Amounts receivable within one year | 40/41 | €84,961 | €60,990 | -€23,971 | -28.2% |
| Trade receivables | 40 | €75,478 | €60,990 | -€14,488 | -19.2% |
| Other amounts receivable | 41 | €9,483 | - | -€9,483 | |
| Current investments | 50/53 | €63,233 | €56,493 | -€6,740 | -10.7% |
| Cash at bank and in hand | 54/58 | €139,176 | €52,583 | -€86,593 | -62.2% |
| Deferred charges and accrued income | 490/1 | €1,075 | €1,146 | +€71 | +6.6% |
| Total equity and liabilities | 10/49 | €390,013 | €265,413 | -€124,600 | -31.9% |
| Equity | 10/15 | €20,530 | €20,534 | +€4 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70 | €74 | +€4 | +6.0% |
| Amounts payable | 17/49 | €369,483 | €244,879 | -€124,604 | -33.7% |
| Amounts payable within one year | 42/48 | €365,883 | €244,879 | -€121,004 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €9,973 | €22,350 | +€12,377 | +124.1% |
| Trade debts | 44 | €24,341 | - | -€24,341 | |
| Suppliers | 440/4 | €24,341 | - | -€24,341 | |
| Taxes, remuneration and social security | 45 | €13,498 | €32,525 | +€19,027 | +141.0% |
| Taxes | 450/3 | €12,985 | €32,525 | +€19,540 | +150.5% |
| Remuneration and social security | 454/9 | €513 | - | -€513 | |
| Other amounts payable | 47/48 | €318,071 | €190,005 | -€128,067 | -40.3% |
| Accrued charges and deferred income | 492/3 | €3,600 | - | -€3,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,789 | €7,367 | +€4,578 | +164.1% |
| Other operating charges | 640/8 | €720 | €851 | +€131 | +18.1% |
| Gross operating margin | 9900 | €81,965 | €126,415 | +€44,450 | +54.2% |
| Operating profit (loss) | 9901 | €78,456 | €118,198 | +€39,742 | +50.7% |
| Financial income | 75/76B | €1,608 | €2,363 | +€754 | +46.9% |
| Recurring financial income | 75 | €1,608 | €2,363 | +€754 | +46.9% |
| Financial charges | 65/66B | €372 | €314 | -€58 | -15.6% |
| Recurring financial charges | 65 | €372 | €314 | -€58 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €79,692 | €120,246 | +€40,555 | +50.9% |
| Income taxes | 67/77 | €20,360 | €30,952 | +€10,592 | +52.0% |
| Profit (loss) for the period | 9904 | €59,332 | €89,294 | +€29,962 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,332 | €89,294 | +€29,962 | +50.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.