Plenion: what changed
Two fiscal 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.
What changed
Plenion
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025not consecutivefiled annual accounts (NBB)
Net result for the year
€668,441
2024 · €651,787+€16,653
Equity
€802,860
2024 · €1.6m-€831,559
Cash
€1.6m
2024 · €1.6m-€30,056
Balance sheet total
€2.5m
2024 · €3.0m-€571,960
Largest movements
Assets
- Current investments -€473,446
no longer reported in 2025 (was €473,446)
- Tangible fixed assets -€110,518
down €110,518 (-31.7%), from €349,148 to €238,629
of which Furniture and vehicles: -€63,999
- Receivables within one year +€44,860
up €44,860 (+8.1%), from €550,765 to €595,625
of which Trade receivables: +€66,725
Equity and liabilities
- Profit (loss) carried forward -€709,699
down €709,699 (-47.5%), from €1.5m to €784,260
- Accrued charges and deferred income +€228,591
up €228,591 (+40.4%), from €566,519 to €795,110
- Reserves -€121,860
no longer reported in 2025 (was €121,860)
- Tax, wage and social debts +€94,382
up €94,382 (+25.0%), from €378,033 to €472,416
of which Remuneration and social security: +€114,502
- Debts after one year -€61,433
down €61,433 (-38.3%), from €160,293 to €98,860
Income statement
- Turnover +€5.1m
new in 2025: €5.1m
- Gross operating margin -€2.5m
no longer reported in 2025 (was €2.5m)
- Services and other goods +€1.3m
new in 2025: €1.3m
- Staff costs +€728,758
up €728,758 (+45.5%), from €1.6m to €2.3m
- Goods and materials +€527,230
new in 2025: €527,230
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.
Result 2024
€651,787
Turnover
+€5.1m
Other operating income
+€102,197
Goods and materials
-€527,230
Services and other goods
-€1.3m
Staff costs
-€728,758
Depreciation
-€47,677
Other operating charges
-€13,985
Other operating items
-€2.5m
Financial income
+€20,292
Financial charges
-€18,610
Taxes
-€26,391
Result 2025
€668,441
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,042,577 | €2,470,618 | -€571,960 | -18.8% |
| Fixed assets | 21/28 | €374,307 | €256,025 | -€118,282 | -31.6% |
| Intangible fixed assets | 21 | €25,159 | €13,895 | -€11,264 | -44.8% |
| Tangible fixed assets | 22/27 | €349,148 | €238,629 | -€110,518 | -31.7% |
| Plant, machinery and equipment | 23 | €25,571 | €10,635 | -€14,935 | -58.4% |
| Furniture and vehicles | 24 | €119,989 | €55,990 | -€63,999 | -53.3% |
| Leasing and similar rights | 25 | €165,674 | €105,519 | -€60,155 | -36.3% |
| Other tangible fixed assets | 26 | €37,914 | €66,484 | +€28,570 | +75.4% |
| Financial fixed assets | 28 | - | €3,500 | +€3,500 | |
| Other financial fixed assets | 284/8 | - | €3,500 | +€3,500 | |
| Amounts receivable and cash guarantees | 285/8 | - | €3,500 | +€3,500 | |
| Current assets | 29/58 | €2,668,270 | €2,214,593 | -€453,677 | -17.0% |
| Amounts receivable within one year | 40/41 | €550,765 | €595,625 | +€44,860 | +8.1% |
| Trade receivables | 40 | €517,020 | €583,745 | +€66,725 | +12.9% |
| Other amounts receivable | 41 | €33,745 | €11,881 | -€21,864 | -64.8% |
| Current investments | 50/53 | €473,446 | - | -€473,446 | |
| Cash at bank and in hand | 54/58 | €1,624,049 | €1,593,993 | -€30,056 | -1.9% |
| Deferred charges and accrued income | 490/1 | €20,010 | €24,975 | +€4,966 | +24.8% |
| Total equity and liabilities | 10/49 | €3,042,577 | €2,470,618 | -€571,960 | -18.8% |
| Equity | 10/15 | €1,634,420 | €802,860 | -€831,559 | -50.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €121,860 | - | -€121,860 | |
| Distributable reserves | 133 | €121,860 | - | -€121,860 | |
| Profit (loss) carried forward | 14 | €1,493,960 | €784,260 | -€709,699 | -47.5% |
| Amounts payable | 17/49 | €1,408,158 | €1,667,757 | +€259,600 | +18.4% |
| Amounts payable after more than one year | 17 | €160,293 | €98,860 | -€61,433 | -38.3% |
| Financial debts | 170/4 | €160,293 | €98,860 | -€61,433 | -38.3% |
| Leasing and similar obligations | 172 | - | €75,570 | +€75,570 | |
| Credit institutions | 173 | - | €23,290 | +€23,290 | |
| Amounts payable within one year | 42/48 | €681,346 | €773,788 | +€92,442 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €77,193 | €46,696 | -€30,498 | -39.5% |
| Financial debts | 43 | €20,280 | €41,757 | +€21,477 | +105.9% |
| Other loans | 439 | €20,280 | €41,757 | +€21,477 | +105.9% |
| Trade debts | 44 | €120,195 | €172,854 | +€52,660 | +43.8% |
| Suppliers | 440/4 | €120,195 | €172,854 | +€52,660 | +43.8% |
| Taxes, remuneration and social security | 45 | €378,033 | €472,416 | +€94,382 | +25.0% |
| Taxes | 450/3 | €163,938 | €143,818 | -€20,119 | -12.3% |
| Remuneration and social security | 454/9 | €214,096 | €328,597 | +€114,502 | +53.5% |
| Other amounts payable | 47/48 | €85,644 | €40,066 | -€45,579 | -53.2% |
| Accrued charges and deferred income | 492/3 | €566,519 | €795,110 | +€228,591 | +40.4% |
| Operating income | 70/76A | - | €5,228,950 | +€5.2m | |
| Turnover | 70 | - | €5,117,618 | +€5.1m | |
| Other operating income | 74 | - | €102,197 | +€102,197 | |
| Non-recurring operating income | 76A | €10,888 | €9,134 | -€1,754 | -16.1% |
| Operating charges | 60/66A | - | €4,398,338 | +€4.4m | |
| Goods for resale, raw materials and consumables | 60 | - | €527,230 | +€527,230 | |
| Purchases | 600/8 | - | €527,230 | +€527,230 | |
| Services and other goods | 61 | - | €1,347,140 | +€1.3m | |
| Remuneration, social security and pensions | 62 | €1,600,624 | €2,329,381 | +€728,758 | +45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,621 | €157,298 | +€47,677 | +43.5% |
| Other operating charges | 640/8 | €15,539 | €29,524 | +€13,985 | +90.0% |
| Non-recurring operating charges | 66A | €1,012 | €7,765 | +€6,753 | +667.3% |
| Gross operating margin | 9900 | €2,516,046 | - | -€2.5m | |
| Operating profit (loss) | 9901 | €789,250 | €830,612 | +€41,361 | +5.2% |
| Financial income | 75/76B | €18,117 | €38,409 | +€20,292 | +112.0% |
| Recurring financial income | 75 | €18,117 | €38,409 | +€20,292 | +112.0% |
| Income from financial fixed assets | 750 | - | €13,331 | +€13,331 | |
| Income from current assets | 751 | - | €14,205 | +€14,205 | |
| Other financial income | 752/9 | - | €10,873 | +€10,873 | |
| Financial charges | 65/66B | -€671 | €17,939 | +€18,610 | |
| Recurring financial charges | 65 | -€671 | €17,939 | +€18,610 | |
| Debt charges | 650 | - | €10,577 | +€10,577 | |
| Other financial charges | 652/9 | - | €7,361 | +€7,361 | |
| Profit (loss) for the period before taxes | 9903 | €808,038 | €851,082 | +€43,044 | +5.3% |
| Income taxes | 67/77 | €156,251 | €182,641 | +€26,391 | +16.9% |
| Taxes | 670/3 | - | €182,641 | +€182,641 | |
| Profit (loss) for the period | 9904 | €651,787 | €668,441 | +€16,653 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €651,787 | €668,441 | +€16,653 | +2.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.