PLEGER: 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.
PLEGER
Largest movements
- Tangible fixed assets +€5,301
up €5,301 (+11.1%), from €47,570 to €52,871
of which Plant, machinery and equipment: +€5,852
- Stocks and contracts +€4,813
up €4,813 (+63.2%), from €7,612 to €12,425
- Profit (loss) carried forward +€41,438
up €41,438 (+32.2%), from -€128,780 to -€87,342
- Tax, wage and social debts -€23,435
down €23,435 (-51.8%), from €45,275 to €21,840
of which Remuneration and social security: -€17,192
- Trade debts -€8,964
down €8,964 (-9.1%), from €98,260 to €89,295
- Contributions +€1,860
up €1,860 (+10.0%), from €18,600 to €20,460
- Reserves -€1,860
down €1,860 (-3.5%), from €52,945 to €51,085
of which Non-distributable reserves: -€1,860
- Gross operating margin +€118,299
up €118,299 (+149%), from €79,510 to €197,809
- Staff costs -€44,409
down €44,409 (-24.8%), from €178,761 to €134,352
- Financial charges +€4,637
up €4,637 (+151%), from €3,072 to €7,709
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,622 | €160,734 | +€9,112 | +6.0% |
| Fixed assets | 21/28 | €47,745 | €52,871 | +€5,126 | +10.7% |
| Intangible fixed assets | 21 | €175 | €0 | -€175 | -100% |
| Tangible fixed assets | 22/27 | €47,570 | €52,871 | +€5,301 | +11.1% |
| Plant, machinery and equipment | 23 | €45,401 | €51,254 | +€5,852 | +12.9% |
| Other tangible fixed assets | 26 | €2,168 | €1,618 | -€551 | -25.4% |
| Current assets | 29/58 | €103,877 | €107,862 | +€3,986 | +3.8% |
| Stocks and contracts in progress | 3 | €7,612 | €12,425 | +€4,813 | +63.2% |
| Stocks | 30/36 | €7,612 | €12,425 | +€4,813 | +63.2% |
| Amounts receivable within one year | 40/41 | €40,126 | €39,751 | -€375 | -0.9% |
| Trade receivables | 40 | €10,209 | €7,697 | -€2,512 | -24.6% |
| Other amounts receivable | 41 | €29,917 | €32,054 | +€2,137 | +7.1% |
| Current investments | 50/53 | €37,687 | €37,687 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,452 | €18,000 | -€452 | -2.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €151,622 | €160,734 | +€9,112 | +6.0% |
| Equity | 10/15 | -€57,235 | -€15,798 | +€41,438 | +72.4% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €52,945 | €51,085 | -€1,860 | -3.5% |
| Non-distributable reserves | 130/1 | €39,547 | €37,687 | -€1,860 | -4.7% |
| Reserves not available under the articles | 1311 | €1,860 | €37,687 | +€35,827 | +1,926% |
| Financial assistance | 1313 | €37,687 | - | -€37,687 | |
| Tax-exempt reserves | 132 | €13,398 | €13,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,780 | -€87,342 | +€41,438 | +32.2% |
| Amounts payable | 17/49 | €208,857 | €176,531 | -€32,326 | -15.5% |
| Amounts payable within one year | 42/48 | €208,857 | €176,531 | -€32,326 | -15.5% |
| Trade debts | 44 | €98,260 | €89,295 | -€8,964 | -9.1% |
| Suppliers | 440/4 | €98,260 | €89,295 | -€8,964 | -9.1% |
| Taxes, remuneration and social security | 45 | €45,275 | €21,840 | -€23,435 | -51.8% |
| Taxes | 450/3 | €11,113 | €4,870 | -€6,243 | -56.2% |
| Remuneration and social security | 454/9 | €34,163 | €16,971 | -€17,192 | -50.3% |
| Other amounts payable | 47/48 | €65,322 | €65,396 | +€74 | +0.1% |
| Remuneration, social security and pensions | 62 | €178,761 | €134,352 | -€44,409 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,257 | €12,662 | -€1,595 | -11.2% |
| Other operating charges | 640/8 | €410 | €504 | +€93 | +22.7% |
| Non-recurring operating charges | 66A | €300 | - | -€300 | |
| Gross operating margin | 9900 | €79,510 | €197,809 | +€118,299 | +149% |
| Operating profit (loss) | 9901 | -€114,218 | €50,292 | +€164,509 | |
| Financial income | 75/76B | €307 | €315 | +€8 | +2.6% |
| Recurring financial income | 75 | €307 | €315 | +€8 | +2.6% |
| Financial charges | 65/66B | €3,072 | €7,709 | +€4,637 | +151% |
| Recurring financial charges | 65 | €3,072 | €7,709 | +€4,637 | +151% |
| Profit (loss) for the period before taxes | 9903 | -€116,983 | €42,898 | +€159,880 | |
| Income taxes | 67/77 | - | €1,460 | +€1,460 | |
| Profit (loss) for the period | 9904 | -€116,983 | €41,438 | +€158,420 | |
| Profit (loss) for the period to be appropriated | 9905 | -€116,983 | €41,438 | +€158,420 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.