PLEISTERMAN: 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.
PLEISTERMAN
Largest movements
- Receivables within one year -€60,510
down €60,510 (-84.0%), from €72,025 to €11,514
of which Trade receivables: -€53,323
- Cash +€5,331
up €5,331 (+21.8%), from €24,507 to €29,838
mainly Receivables within one year (+€60,510) and Advances received (+€3,267)
- Tangible fixed assets -€1,181
no longer reported in 2025 (was €1,181)
- Trade debts -€39,306
down €39,306 (-84.4%), from €46,546 to €7,239
- Profit (loss) carried forward -€20,321
down €20,321, from €2,870 to -€17,451
- Advances received +€3,267
new in 2025: €3,267
- Gross operating margin -€79,636
down €79,636, from €62,988 to -€16,648
- Taxes -€17,181
no longer reported in 2025 (was €17,181)
- Other operating charges +€737
up €737 (+151.3%), from €487 to €1,224
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.
Cash bridge derived
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 | €97,713 | €41,352 | -€56,361 | -57.7% |
| Fixed assets | 21/28 | €1,181 | - | -€1,181 | |
| Tangible fixed assets | 22/27 | €1,181 | - | -€1,181 | |
| Plant, machinery and equipment | 23 | €1,181 | - | -€1,181 | |
| Current assets | 29/58 | €96,531 | €41,352 | -€55,179 | -57.2% |
| Amounts receivable within one year | 40/41 | €72,025 | €11,514 | -€60,510 | -84.0% |
| Trade receivables | 40 | €60,791 | €7,468 | -€53,323 | -87.7% |
| Other amounts receivable | 41 | €11,234 | €4,046 | -€7,188 | -64.0% |
| Cash at bank and in hand | 54/58 | €24,507 | €29,838 | +€5,331 | +21.8% |
| Total equity and liabilities | 10/49 | €97,713 | €41,352 | -€56,361 | -57.7% |
| Equity | 10/15 | €32,314 | €11,993 | -€20,321 | -62.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €14,444 | €14,444 | = | 0.0% |
| Distributable reserves | 133 | €14,444 | €14,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,870 | -€17,451 | -€20,321 | |
| Amounts payable | 17/49 | €65,399 | €29,359 | -€36,039 | -55.1% |
| Amounts payable within one year | 42/48 | €65,399 | €29,359 | -€36,039 | -55.1% |
| Trade debts | 44 | €46,546 | €7,239 | -€39,306 | -84.4% |
| Suppliers | 440/4 | €46,546 | €7,239 | -€39,306 | -84.4% |
| Advances received on contracts in progress | 46 | - | €3,267 | +€3,267 | |
| Taxes, remuneration and social security | 45 | €18,651 | €18,651 | = | 0.0% |
| Taxes | 450/3 | €18,651 | €18,651 | = | 0.0% |
| Other amounts payable | 47/48 | €203 | €203 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,288 | €1,181 | -€107 | -8.3% |
| Other operating charges | 640/8 | €487 | €1,224 | +€737 | +151.3% |
| Non-recurring operating charges | 66A | - | €927 | +€927 | |
| Gross operating margin | 9900 | €62,988 | -€16,648 | -€79,636 | |
| Operating profit (loss) | 9901 | €61,213 | -€19,980 | -€81,192 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €319 | €342 | +€23 | +7.2% |
| Recurring financial charges | 65 | €319 | €342 | +€23 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €60,894 | -€20,321 | -€81,215 | |
| Income taxes | 67/77 | €17,181 | - | -€17,181 | |
| Profit (loss) for the period | 9904 | €43,714 | -€20,321 | -€64,035 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,714 | -€20,321 | -€64,035 |
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 12 October 2026 via checked.be.