PLE Consultancy: 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.
PLE Consultancy
Largest movements
- Receivables after one year +€62,000
new in 2025: €62,000
- Cash -€59,181
down €59,181 (-42.0%), from €141,037 to €81,856
mainly Receivables after one year (-€62,000) and Other debts (-€31,357)
- Receivables within one year -€2,411
down €2,411 (-80.4%), from €3,000 to €589
of which Trade receivables: -€2,508
- Reserves +€36,462
up €36,462 (+47.3%), from €77,114 to €113,577
- Other debts -€31,357
down €31,357 (-94.1%), from €33,341 to €1,984
- Tax, wage and social debts -€4,042
down €4,042 (-13.2%), from €30,698 to €26,656
- Taxes +€4,872
up €4,872 (+40.1%), from €12,136 to €17,008
- Financial income +€2,510
new in 2025: €2,510
- Financial charges +€726
up €726 (+252.3%), from €288 to €1,014
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 | €146,154 | €147,625 | +€1,471 | +1.0% |
| Fixed assets | 21/28 | €65 | €65 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €146,089 | €147,560 | +€1,471 | +1.0% |
| Amounts receivable after more than one year | 29 | - | €62,000 | +€62,000 | |
| Other amounts receivable | 291 | - | €62,000 | +€62,000 | |
| Amounts receivable within one year | 40/41 | €3,000 | €589 | -€2,411 | -80.4% |
| Trade receivables | 40 | €2,996 | €487 | -€2,508 | -83.7% |
| Other amounts receivable | 41 | €4 | €102 | +€97 | +2182.5% |
| Cash at bank and in hand | 54/58 | €141,037 | €81,856 | -€59,181 | -42.0% |
| Deferred charges and accrued income | 490/1 | €2,051 | €3,115 | +€1,064 | +51.8% |
| Total equity and liabilities | 10/49 | €146,154 | €147,625 | +€1,471 | +1.0% |
| Equity | 10/15 | €82,114 | €118,577 | +€36,462 | +44.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €77,114 | €113,577 | +€36,462 | +47.3% |
| Distributable reserves | 133 | €77,114 | €113,577 | +€36,462 | +47.3% |
| Amounts payable | 17/49 | €64,039 | €29,048 | -€34,991 | -54.6% |
| Amounts payable within one year | 42/48 | €64,039 | €29,048 | -€34,991 | -54.6% |
| Trade debts | 44 | €0 | €408 | +€408 | |
| Suppliers | 440/4 | €0 | €408 | +€408 | |
| Taxes, remuneration and social security | 45 | €30,698 | €26,656 | -€4,042 | -13.2% |
| Taxes | 450/3 | €30,698 | €26,656 | -€4,042 | -13.2% |
| Other amounts payable | 47/48 | €33,341 | €1,984 | -€31,357 | -94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188 | - | -€188 | |
| Other operating charges | 640/8 | €1,120 | €1,515 | +€396 | +35.4% |
| Gross operating margin | 9900 | €53,317 | €53,490 | +€173 | +0.3% |
| Operating profit (loss) | 9901 | €52,009 | €51,975 | -€35 | -0.1% |
| Financial income | 75/76B | - | €2,510 | +€2,510 | |
| Recurring financial income | 75 | - | €2,510 | +€2,510 | |
| Financial charges | 65/66B | €288 | €1,014 | +€726 | +252.3% |
| Recurring financial charges | 65 | €288 | €1,014 | +€726 | +252.3% |
| Profit (loss) for the period before taxes | 9903 | €51,722 | €53,471 | +€1,749 | +3.4% |
| Income taxes | 67/77 | €12,136 | €17,008 | +€4,872 | +40.1% |
| Profit (loss) for the period | 9904 | €39,585 | €36,462 | -€3,123 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,585 | €36,462 | -€3,123 | -7.9% |
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 1 October 2026 via checked.be.