PLEASANTVILLE: 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.
PLEASANTVILLE
Largest movements
- Receivables within one year -€69,274
down €69,274 (-40.1%), from €172,720 to €103,446
of which Trade receivables: -€60,350
- Cash -€42,750
down €42,750 (-34.9%), from €122,354 to €79,604
mainly Net result for the year (-€95,811) and Investment in fixed assets (net) (-€27,518)
- Stocks and contracts +€12,522
up €12,522 (+123%), from €10,218 to €22,740
- Reserves -€95,811
down €95,811 (-48.5%), from €197,691 to €101,880
of which Distributable reserves: -€93,951
- Debts after one year +€32,880
up €32,880 (+23.0%), from €142,770 to €175,650
- Other debts -€24,086
down €24,086 (-32.4%), from €74,304 to €50,218
- Trade debts -€14,451
down €14,451 (-44.0%), from €32,869 to €18,418
- Tax, wage and social debts -€6,423
down €6,423 (-37.0%), from €17,348 to €10,925
of which Remuneration and social security: -€3,505
- Gross operating margin -€77,804
down €77,804 (-52.0%), from €149,605 to €71,801
- Taxes -€39,661
down €39,661 (-87.9%), from €45,104 to €5,443
- Staff costs +€24,346
up €24,346 (+27.0%), from €90,009 to €114,355
- Depreciation +€11,108
up €11,108 (+53.1%), from €20,919 to €32,027
- Other operating charges -€1,778
down €1,778 (-25.3%), from €7,031 to €5,253
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 | €500,963 | €396,952 | -€104,011 | -20.8% |
| Fixed assets | 21/28 | €195,671 | €191,162 | -€4,509 | -2.3% |
| Tangible fixed assets | 22/27 | €195,671 | €191,162 | -€4,509 | -2.3% |
| Land and buildings | 22 | €147,401 | €132,566 | -€14,835 | -10.1% |
| Plant, machinery and equipment | 23 | €1,805 | €1,425 | -€380 | -21.1% |
| Furniture and vehicles | 24 | €46,465 | €57,171 | +€10,706 | +23.0% |
| Current assets | 29/58 | €305,292 | €205,790 | -€99,502 | -32.6% |
| Stocks and contracts in progress | 3 | €10,218 | €22,740 | +€12,522 | +123% |
| Stocks | 30/36 | €10,218 | €22,740 | +€12,522 | +123% |
| Amounts receivable within one year | 40/41 | €172,720 | €103,446 | -€69,274 | -40.1% |
| Trade receivables | 40 | €141,342 | €80,992 | -€60,350 | -42.7% |
| Other amounts receivable | 41 | €31,378 | €22,454 | -€8,924 | -28.4% |
| Cash at bank and in hand | 54/58 | €122,354 | €79,604 | -€42,750 | -34.9% |
| Total equity and liabilities | 10/49 | €500,963 | €396,952 | -€104,011 | -20.8% |
| Equity | 10/15 | €216,291 | €120,480 | -€95,811 | -44.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €197,691 | €101,880 | -€95,811 | -48.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €178,331 | €84,380 | -€93,951 | -52.7% |
| Amounts payable | 17/49 | €284,672 | €276,472 | -€8,200 | -2.9% |
| Amounts payable after more than one year | 17 | €142,770 | €175,650 | +€32,880 | +23.0% |
| Financial debts | 170/4 | €142,770 | €175,650 | +€32,880 | +23.0% |
| Amounts payable within one year | 42/48 | €141,902 | €100,822 | -€41,080 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €17,381 | €21,261 | +€3,880 | +22.3% |
| Trade debts | 44 | €32,869 | €18,418 | -€14,451 | -44.0% |
| Suppliers | 440/4 | €32,869 | €18,418 | -€14,451 | -44.0% |
| Taxes, remuneration and social security | 45 | €17,348 | €10,925 | -€6,423 | -37.0% |
| Taxes | 450/3 | €5,245 | €2,327 | -€2,918 | -55.6% |
| Remuneration and social security | 454/9 | €12,103 | €8,598 | -€3,505 | -29.0% |
| Other amounts payable | 47/48 | €74,304 | €50,218 | -€24,086 | -32.4% |
| Remuneration, social security and pensions | 62 | €90,009 | €114,355 | +€24,346 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,919 | €32,027 | +€11,108 | +53.1% |
| Other operating charges | 640/8 | €7,031 | €5,253 | -€1,778 | -25.3% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €149,605 | €71,801 | -€77,804 | -52.0% |
| Operating profit (loss) | 9901 | €31,646 | -€82,834 | -€114,480 | |
| Financial income | 75/76B | €1,161 | €2,227 | +€1,066 | +91.8% |
| Recurring financial income | 75 | €1,161 | €2,227 | +€1,066 | +91.8% |
| Financial charges | 65/66B | €10,447 | €9,761 | -€686 | -6.6% |
| Recurring financial charges | 65 | €10,447 | €9,761 | -€686 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €22,360 | -€90,368 | -€112,728 | |
| Income taxes | 67/77 | €45,104 | €5,443 | -€39,661 | -87.9% |
| Profit (loss) for the period | 9904 | -€22,744 | -€95,811 | -€73,067 | -321% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,744 | -€95,811 | -€73,067 | -321% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.