PLENA IT Solutions: 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.
PLENA IT Solutions
Largest movements
- Cash +€56,318
up €56,318 (+76.9%), from €73,265 to €129,583
mainly Net result for the year (+€66,766) and Depreciation (+€9,613)
- Current investments +€9,000
new in 2025: €9,000
- Tangible fixed assets -€7,613
down €7,613 (-19.6%), from €38,802 to €31,189
of which Leasing and similar rights: -€9,078
- Receivables within one year +€4,320
up €4,320 (+29.0%), from €14,913 to €19,233
- Reserves +€66,766
up €66,766 (+114%), from €58,382 to €125,147
- Debts after one year -€8,153
down €8,153 (-29.1%), from €28,057 to €19,903
- Tax, wage and social debts +€3,169
up €3,169 (+13.4%), from €23,622 to €26,791
- Gross operating margin +€12,437
up €12,437 (+15.0%), from €83,067 to €95,504
- Taxes +€2,472
up €2,472 (+16.2%), from €15,291 to €17,763
- Depreciation +€1,931
up €1,931 (+25.1%), from €7,682 to €9,613
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 | €128,480 | €189,960 | +€61,480 | +47.9% |
| Fixed assets | 21/28 | €38,802 | €31,189 | -€7,613 | -19.6% |
| Tangible fixed assets | 22/27 | €38,802 | €31,189 | -€7,613 | -19.6% |
| Furniture and vehicles | 24 | €730 | €2,195 | +€1,465 | +201% |
| Leasing and similar rights | 25 | €38,072 | €28,994 | -€9,078 | -23.8% |
| Current assets | 29/58 | €89,678 | €158,770 | +€69,093 | +77.0% |
| Amounts receivable within one year | 40/41 | €14,913 | €19,233 | +€4,320 | +29.0% |
| Trade receivables | 40 | €14,913 | €19,233 | +€4,320 | +29.0% |
| Current investments | 50/53 | - | €9,000 | +€9,000 | |
| Cash at bank and in hand | 54/58 | €73,265 | €129,583 | +€56,318 | +76.9% |
| Deferred charges and accrued income | 490/1 | €1,499 | €954 | -€545 | -36.3% |
| Total equity and liabilities | 10/49 | €128,480 | €189,960 | +€61,480 | +47.9% |
| Equity | 10/15 | €61,882 | €128,647 | +€66,766 | +108% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €58,382 | €125,147 | +€66,766 | +114% |
| Distributable reserves | 133 | €58,382 | €125,147 | +€66,766 | +114% |
| Amounts payable | 17/49 | €66,598 | €61,312 | -€5,286 | -7.9% |
| Amounts payable after more than one year | 17 | €28,057 | €19,903 | -€8,153 | -29.1% |
| Financial debts | 170/4 | €28,057 | €19,903 | -€8,153 | -29.1% |
| Amounts payable within one year | 42/48 | €38,541 | €41,409 | +€2,868 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €8,033 | €8,153 | +€121 | +1.5% |
| Trade debts | 44 | €2,055 | €1,829 | -€226 | -11.0% |
| Suppliers | 440/4 | €2,055 | €1,829 | -€226 | -11.0% |
| Taxes, remuneration and social security | 45 | €23,622 | €26,791 | +€3,169 | +13.4% |
| Taxes | 450/3 | €23,622 | €26,791 | +€3,169 | +13.4% |
| Other amounts payable | 47/48 | €4,831 | €4,635 | -€196 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,682 | €9,613 | +€1,931 | +25.1% |
| Other operating charges | 640/8 | €1,094 | €1,098 | +€3 | +0.3% |
| Gross operating margin | 9900 | €83,067 | €95,504 | +€12,437 | +15.0% |
| Operating profit (loss) | 9901 | €74,291 | €84,794 | +€10,503 | +14.1% |
| Financial income | 75/76B | €40 | €272 | +€232 | +579% |
| Recurring financial income | 75 | €40 | €272 | +€232 | +579% |
| Financial charges | 65/66B | €658 | €537 | -€121 | -18.5% |
| Recurring financial charges | 65 | €658 | €537 | -€121 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €73,672 | €84,529 | +€10,856 | +14.7% |
| Income taxes | 67/77 | €15,291 | €17,763 | +€2,472 | +16.2% |
| Profit (loss) for the period | 9904 | €58,382 | €66,766 | +€8,384 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,382 | €66,766 | +€8,384 | +14.4% |
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 26 October 2026 via checked.be.