PLED Consulting: 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.
PLED Consulting
Largest movements
- Receivables within one year -€40,307
down €40,307 (-25.0%), from €160,924 to €120,617
of which Trade receivables: -€43,900
- Cash +€26,185
up €26,185 (+16.2%), from €161,270 to €187,455
mainly Net result for the year (+€272,472) and Receivables within one year (+€40,307)
- Tangible fixed assets -€3,947
down €3,947 (-17.7%), from €22,242 to €18,295
of which Plant, machinery and equipment: -€2,378
- Deferred charges and accrued income +€3,578
up €3,578 (+431%), from €830 to €4,408
- Tax, wage and social debts -€9,440
down €9,440 (-23.6%), from €39,988 to €30,548
of which Taxes: -€9,440
- Other debts -€5,087
down €5,087 (-1.7%), from €298,671 to €293,585
- Gross operating margin -€11,743
down €11,743 (-3.1%), from €377,757 to €366,015
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 | €345,266 | €330,775 | -€14,492 | -4.2% |
| Fixed assets | 21/28 | €22,242 | €18,295 | -€3,947 | -17.7% |
| Tangible fixed assets | 22/27 | €22,242 | €18,295 | -€3,947 | -17.7% |
| Land and buildings | 22 | €1,997 | €1,700 | -€297 | -14.9% |
| Plant, machinery and equipment | 23 | €6,893 | €4,514 | -€2,378 | -34.5% |
| Furniture and vehicles | 24 | €13,353 | €12,081 | -€1,272 | -9.5% |
| Current assets | 29/58 | €323,024 | €312,480 | -€10,544 | -3.3% |
| Amounts receivable within one year | 40/41 | €160,924 | €120,617 | -€40,307 | -25.0% |
| Trade receivables | 40 | €160,924 | €117,024 | -€43,900 | -27.3% |
| Other amounts receivable | 41 | - | €3,593 | +€3,593 | |
| Cash at bank and in hand | 54/58 | €161,270 | €187,455 | +€26,185 | +16.2% |
| Deferred charges and accrued income | 490/1 | €830 | €4,408 | +€3,578 | +431% |
| Total equity and liabilities | 10/49 | €345,266 | €330,775 | -€14,492 | -4.2% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €340,266 | €325,775 | -€14,492 | -4.3% |
| Amounts payable within one year | 42/48 | €340,266 | €325,775 | -€14,492 | -4.3% |
| Trade debts | 44 | €1,607 | €1,642 | +€35 | +2.2% |
| Suppliers | 440/4 | €1,607 | €1,642 | +€35 | +2.2% |
| Taxes, remuneration and social security | 45 | €39,988 | €30,548 | -€9,440 | -23.6% |
| Taxes | 450/3 | €36,668 | €27,228 | -€9,440 | -25.7% |
| Remuneration and social security | 454/9 | €3,320 | €3,320 | = | 0.0% |
| Other amounts payable | 47/48 | €298,671 | €293,585 | -€5,087 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,409 | €5,543 | +€1,134 | +25.7% |
| Other operating charges | 640/8 | €848 | €679 | -€169 | -19.9% |
| Gross operating margin | 9900 | €377,757 | €366,015 | -€11,743 | -3.1% |
| Operating profit (loss) | 9901 | €372,500 | €359,793 | -€12,708 | -3.4% |
| Financial charges | 65/66B | €437 | €911 | +€474 | +109% |
| Recurring financial charges | 65 | €437 | €911 | +€474 | +109% |
| Profit (loss) for the period before taxes | 9903 | €372,064 | €358,882 | -€13,182 | -3.5% |
| Income taxes | 67/77 | €89,406 | €86,410 | -€2,996 | -3.4% |
| Profit (loss) for the period | 9904 | €282,658 | €272,472 | -€10,186 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €282,658 | €272,472 | -€10,186 | -3.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.