PLEIN: 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.
PLEIN
Largest movements
- Current assets +€21,882
up €21,882 (+207%), from €10,583 to €32,465
- Intangible fixed assets -€7,000
down €7,000 (-20.0%), from €35,000 to €28,000
- Tangible fixed assets -€1,179
down €1,179 (-12.5%), from €9,443 to €8,264
- Profit (loss) carried forward +€16,035
up €16,035 (+86.7%), from €18,491 to €34,526
- Debts within one year -€3,176
down €3,176 (-18.6%), from €17,086 to €13,910
- Reserves +€844
up €844 (+99.3%), from €850 to €1,694
- Turnover -€6,422
down €6,422 (-9.6%), from €66,659 to €60,237
- Gross operating margin +€6,324
up €6,324 (+19.0%), from €33,342 to €39,666
- Depreciation -€3,358
down €3,358 (-24.4%), from €13,791 to €10,432
- Taxes +€2,694
new in 2013: €2,694
From the 2012 result to the 2013 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2012 | 2013 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,026 | €68,729 | +€13,702 | +24.9% |
| Fixed assets | 21/28 | €44,443 | €36,264 | -€8,179 | -18.4% |
| Intangible fixed assets | 21 | €35,000 | €28,000 | -€7,000 | -20.0% |
| Tangible fixed assets | 22/27 | €9,443 | €8,264 | -€1,179 | -12.5% |
| Current assets | 29/58 | €10,583 | €32,465 | +€21,882 | +207% |
| Cash at bank and in hand | 54/58 | €3,102 | €2,020 | -€1,082 | -34.9% |
| Total equity and liabilities | 10/49 | €55,026 | €68,729 | +€13,702 | +24.9% |
| Equity | 10/15 | €37,941 | €54,819 | +€16,878 | +44.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €850 | €1,694 | +€844 | +99.3% |
| Profit (loss) carried forward | 14 | €18,491 | €34,526 | +€16,035 | +86.7% |
| Amounts payable | 17/49 | €17,086 | €13,910 | -€3,176 | -18.6% |
| Amounts payable within one year | 42/48 | €17,086 | €13,910 | -€3,176 | -18.6% |
| Trade debts | 44 | €3,835 | €3,050 | -€785 | -20.5% |
| Turnover | 70 | €66,659 | €60,237 | -€6,422 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,791 | €10,432 | -€3,358 | -24.4% |
| Gross operating margin | 9900 | €33,342 | €39,666 | +€6,324 | +19.0% |
| Operating profit (loss) | 9901 | €10,688 | €20,560 | +€9,872 | +92.4% |
| Recurring financial income | 75 | €274 | €134 | -€140 | -51.0% |
| Recurring financial charges | 65 | €2,627 | €1,121 | -€1,505 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €8,335 | €19,573 | +€11,237 | +135% |
| Income taxes | 67/77 | - | €2,694 | +€2,694 | |
| Profit (loss) for the period | 9904 | €8,335 | €16,878 | +€8,543 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €8,335 | €16,878 | +€8,543 | +102% |
Source: filed annual accounts (NBB), financial years ended 31 December 2012 and 31 December 2013. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.