PLEGMA CONSULT: 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.
PLEGMA CONSULT
Largest movements
- Cash +€27,212
up €27,212 (+35.1%), from €77,487 to €104,699
mainly Net result for the year (+€58,097) and Receivables within one year (+€2,700)
- Receivables within one year -€2,700
down €2,700 (-9.8%), from €27,489 to €24,789
of which Other amounts receivable: -€2,570
- Tangible fixed assets -€1,479
down €1,479 (-43.8%), from €3,377 to €1,897
of which Furniture and vehicles: -€965
- Reserves +€58,097
up €58,097 (+138%), from €42,083 to €100,179
of which Distributable reserves: +€58,097
- Other debts -€26,000
down €26,000 (-80.7%), from €32,200 to €6,200
- Tax, wage and social debts -€7,860
down €7,860 (-30.6%), from €25,667 to €17,807
- Trade debts -€1,711
down €1,711 (-86.8%), from €1,971 to €260
- Taxes +€3,336
up €3,336 (+16.2%), from €20,556 to €23,892
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 | €115,620 | €138,224 | +€22,604 | +19.6% |
| Fixed assets | 21/28 | €6,347 | €4,867 | -€1,479 | -23.3% |
| Tangible fixed assets | 22/27 | €3,377 | €1,897 | -€1,479 | -43.8% |
| Plant, machinery and equipment | 23 | €1,109 | €595 | -€514 | -46.4% |
| Furniture and vehicles | 24 | €2,268 | €1,303 | -€965 | -42.6% |
| Financial fixed assets | 28 | €2,970 | €2,970 | = | 0.0% |
| Current assets | 29/58 | €109,273 | €133,356 | +€24,083 | +22.0% |
| Amounts receivable within one year | 40/41 | €27,489 | €24,789 | -€2,700 | -9.8% |
| Trade receivables | 40 | €23,561 | €23,431 | -€130 | -0.6% |
| Other amounts receivable | 41 | €3,928 | €1,358 | -€2,570 | -65.4% |
| Current investments | 50/53 | €2,013 | €2,057 | +€44 | +2.2% |
| Cash at bank and in hand | 54/58 | €77,487 | €104,699 | +€27,212 | +35.1% |
| Deferred charges and accrued income | 490/1 | €2,285 | €1,812 | -€473 | -20.7% |
| Total equity and liabilities | 10/49 | €115,620 | €138,224 | +€22,604 | +19.6% |
| Equity | 10/15 | €49,404 | €107,500 | +€58,097 | +118% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,083 | €100,179 | +€58,097 | +138% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €40,228 | €98,324 | +€58,097 | +144% |
| Profit (loss) carried forward | 14 | €1,121 | €1,121 | = | 0.0% |
| Amounts payable | 17/49 | €66,216 | €30,723 | -€35,493 | -53.6% |
| Amounts payable within one year | 42/48 | €66,216 | €30,652 | -€35,564 | -53.7% |
| Financial debts | 43 | €6,379 | €6,385 | +€7 | +0.1% |
| Other loans | 439 | €6,379 | €6,385 | +€7 | +0.1% |
| Trade debts | 44 | €1,971 | €260 | -€1,711 | -86.8% |
| Suppliers | 440/4 | €1,971 | €260 | -€1,711 | -86.8% |
| Taxes, remuneration and social security | 45 | €25,667 | €17,807 | -€7,860 | -30.6% |
| Taxes | 450/3 | €25,667 | €17,807 | -€7,860 | -30.6% |
| Other amounts payable | 47/48 | €32,200 | €6,200 | -€26,000 | -80.7% |
| Accrued charges and deferred income | 492/3 | - | €72 | +€72 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,175 | €1,479 | +€304 | +25.9% |
| Other operating charges | 640/8 | €798 | €769 | -€28 | -3.6% |
| Gross operating margin | 9900 | €85,280 | €84,561 | -€719 | -0.8% |
| Operating profit (loss) | 9901 | €83,307 | €82,313 | -€994 | -1.2% |
| Financial income | 75/76B | - | €540 | +€540 | |
| Recurring financial income | 75 | - | €496 | +€496 | |
| Non-recurring financial income | 76B | - | €44 | +€44 | |
| Financial charges | 65/66B | €1,131 | €864 | -€267 | -23.6% |
| Recurring financial charges | 65 | €867 | €864 | -€3 | -0.3% |
| Non-recurring financial charges | 66B | €264 | - | -€264 | |
| Profit (loss) for the period before taxes | 9903 | €82,176 | €81,989 | -€187 | -0.2% |
| Income taxes | 67/77 | €20,556 | €23,892 | +€3,336 | +16.2% |
| Profit (loss) for the period | 9904 | €61,620 | €58,097 | -€3,523 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,620 | €58,097 | -€3,523 | -5.7% |
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 25 October 2026 via checked.be.