Pleisterwerken Kools: 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.
Pleisterwerken Kools
Largest movements
- Tangible fixed assets +€96,325
up €96,325 (+59.5%), from €161,909 to €258,234
of which Land and buildings: +€120,899
- Cash -€30,325
down €30,325 (-17.6%), from €172,416 to €142,091
mainly Contributions, distributions and other (-€316,471) and Investment in fixed assets (net) (-€127,526)
- Stocks and contracts +€5,522
up €5,522 (+40.9%), from €13,500 to €19,022
- Receivables within one year +€5,053
up €5,053 (+16.3%), from €30,960 to €36,013
of which Other amounts receivable: +€18,182
- Reserves -€232,352
down €232,352 (-100.0%), from €232,389 to €38
- Other debts +€198,391
up €198,391 (+1,578%), from €12,574 to €210,965
- Debts after one year +€97,426
up €97,426 (+110%), from €88,533 to €185,959
- Trade debts +€10,657
up €10,657 (+112%), from €9,513 to €20,171
- Accrued charges and deferred income -€9,950
no longer reported in 2025 (was €9,950)
- Gross operating margin +€15,752
up €15,752 (+6.1%), from €256,377 to €272,129
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 | €384,710 | €462,121 | +€77,411 | +20.1% |
| Fixed assets | 21/28 | €163,391 | €259,716 | +€96,325 | +59.0% |
| Tangible fixed assets | 22/27 | €161,909 | €258,234 | +€96,325 | +59.5% |
| Land and buildings | 22 | €87,784 | €208,683 | +€120,899 | +138% |
| Plant, machinery and equipment | 23 | €5,979 | €2,333 | -€3,646 | -61.0% |
| Furniture and vehicles | 24 | €68,147 | €47,218 | -€20,929 | -30.7% |
| Financial fixed assets | 28 | €1,482 | €1,482 | = | 0.0% |
| Current assets | 29/58 | €221,319 | €202,405 | -€18,914 | -8.5% |
| Stocks and contracts in progress | 3 | €13,500 | €19,022 | +€5,522 | +40.9% |
| Stocks | 30/36 | €13,500 | €19,022 | +€5,522 | +40.9% |
| Amounts receivable within one year | 40/41 | €30,960 | €36,013 | +€5,053 | +16.3% |
| Trade receivables | 40 | €17,686 | €4,557 | -€13,129 | -74.2% |
| Other amounts receivable | 41 | €13,273 | €31,456 | +€18,182 | +137% |
| Cash at bank and in hand | 54/58 | €172,416 | €142,091 | -€30,325 | -17.6% |
| Deferred charges and accrued income | 490/1 | €4,443 | €5,279 | +€836 | +18.8% |
| Total equity and liabilities | 10/49 | €384,710 | €462,121 | +€77,411 | +20.1% |
| Equity | 10/15 | €242,389 | €10,038 | -€232,352 | -95.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €232,389 | €38 | -€232,352 | -100.0% |
| Distributable reserves | 133 | €232,389 | €38 | -€232,352 | -100.0% |
| Amounts payable | 17/49 | €142,321 | €452,084 | +€309,762 | +218% |
| Amounts payable after more than one year | 17 | €88,533 | €185,959 | +€97,426 | +110% |
| Financial debts | 170/4 | €88,533 | €185,959 | +€97,426 | +110% |
| Amounts payable within one year | 42/48 | €43,837 | €266,124 | +€222,287 | +507% |
| Current portion of amounts payable after more than one year | 42 | €20,930 | €28,574 | +€7,644 | +36.5% |
| Trade debts | 44 | €9,513 | €20,171 | +€10,657 | +112% |
| Suppliers | 440/4 | €9,513 | €20,171 | +€10,657 | +112% |
| Taxes, remuneration and social security | 45 | €820 | €6,415 | +€5,594 | +682% |
| Taxes | 450/3 | €820 | €866 | +€46 | +5.5% |
| Remuneration and social security | 454/9 | - | €5,549 | +€5,549 | |
| Other amounts payable | 47/48 | €12,574 | €210,965 | +€198,391 | +1,578% |
| Accrued charges and deferred income | 492/3 | €9,950 | - | -€9,950 | |
| Remuneration, social security and pensions | 62 | €124,909 | €126,129 | +€1,220 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,525 | €31,202 | -€1,324 | -4.1% |
| Other operating charges | 640/8 | €2,698 | €3,516 | +€819 | +30.4% |
| Gross operating margin | 9900 | €256,377 | €272,129 | +€15,752 | +6.1% |
| Operating profit (loss) | 9901 | €96,245 | €111,282 | +€15,037 | +15.6% |
| Financial income | 75/76B | €2,128 | €2,417 | +€290 | +13.6% |
| Recurring financial income | 75 | €2,128 | €2,417 | +€290 | +13.6% |
| Financial charges | 65/66B | €7,441 | €7,415 | -€26 | -0.3% |
| Recurring financial charges | 65 | €7,441 | €7,415 | -€26 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €90,932 | €106,284 | +€15,352 | +16.9% |
| Income taxes | 67/77 | €20,917 | €22,165 | +€1,248 | +6.0% |
| Profit (loss) for the period | 9904 | €70,014 | €84,119 | +€14,105 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,014 | €84,119 | +€14,105 | +20.1% |
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 22 October 2026 via checked.be.