PleJo: 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.
PleJo
Largest movements
- Cash +€30,383
up €30,383 (+65.4%), from €46,460 to €76,844
mainly Net result for the year (+€30,963) and Trade debts (+€3,597)
- Tangible fixed assets +€4,345
up €4,345 (+383%), from €1,135 to €5,480
of which Land and buildings: +€2,388
- Receivables within one year -€3,425
down €3,425 (-72.2%), from €4,742 to €1,317
of which Trade receivables: -€4,742
- Reserves +€30,963
up €30,963 (+126%), from €24,535 to €55,498
- Trade debts +€3,597
up €3,597 (+794%), from €453 to €4,050
- Other debts -€3,289
down €3,289 (-18.0%), from €18,250 to €14,962
- Tax, wage and social debts -€849
down €849 (-12.2%), from €6,961 to €6,112
- Gross operating margin +€8,916
up €8,916 (+25.6%), from €34,887 to €43,803
- Taxes +€1,412
up €1,412 (+19.4%), from €7,275 to €8,687
- Financial charges +€1,053
up €1,053 (+99.8%), from €1,055 to €2,109
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 | €53,139 | €84,362 | +€31,223 | +58.8% |
| Formation expenses | 20 | €105 | €0 | -€105 | -100% |
| Fixed assets | 21/28 | €1,135 | €5,480 | +€4,345 | +383% |
| Tangible fixed assets | 22/27 | €1,135 | €5,480 | +€4,345 | +383% |
| Land and buildings | 22 | €1,135 | €3,523 | +€2,388 | +210% |
| Plant, machinery and equipment | 23 | - | €1,957 | +€1,957 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €51,898 | €78,882 | +€26,984 | +52.0% |
| Amounts receivable within one year | 40/41 | €4,742 | €1,317 | -€3,425 | -72.2% |
| Trade receivables | 40 | €4,742 | €0 | -€4,742 | -100% |
| Other amounts receivable | 41 | - | €1,317 | +€1,317 | |
| Cash at bank and in hand | 54/58 | €46,460 | €76,844 | +€30,383 | +65.4% |
| Deferred charges and accrued income | 490/1 | €696 | €722 | +€26 | +3.7% |
| Total equity and liabilities | 10/49 | €53,139 | €84,362 | +€31,223 | +58.8% |
| Equity | 10/15 | €27,035 | €57,998 | +€30,963 | +115% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €24,535 | €55,498 | +€30,963 | +126% |
| Distributable reserves | 133 | €24,535 | €55,498 | +€30,963 | +126% |
| Amounts payable | 17/49 | €26,104 | €26,364 | +€260 | +1.0% |
| Amounts payable within one year | 42/48 | €25,664 | €25,124 | -€540 | -2.1% |
| Trade debts | 44 | €453 | €4,050 | +€3,597 | +794% |
| Suppliers | 440/4 | €453 | €4,050 | +€3,597 | +794% |
| Taxes, remuneration and social security | 45 | €6,961 | €6,112 | -€849 | -12.2% |
| Taxes | 450/3 | €6,961 | €6,112 | -€849 | -12.2% |
| Other amounts payable | 47/48 | €18,250 | €14,962 | -€3,289 | -18.0% |
| Accrued charges and deferred income | 492/3 | €440 | €1,240 | +€800 | +182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,582 | €1,204 | -€378 | -23.9% |
| Other operating charges | 640/8 | €759 | €840 | +€81 | +10.7% |
| Gross operating margin | 9900 | €34,887 | €43,803 | +€8,916 | +25.6% |
| Operating profit (loss) | 9901 | €32,547 | €41,759 | +€9,212 | +28.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,055 | €2,109 | +€1,053 | +99.8% |
| Recurring financial charges | 65 | €1,055 | €2,109 | +€1,053 | +99.8% |
| Profit (loss) for the period before taxes | 9903 | €31,492 | €39,651 | +€8,159 | +25.9% |
| Income taxes | 67/77 | €7,275 | €8,687 | +€1,412 | +19.4% |
| Profit (loss) for the period | 9904 | €24,216 | €30,963 | +€6,747 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,216 | €30,963 | +€6,747 | +27.9% |
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 13 October 2026 via checked.be.