PLEYSIER ELKE: 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.
PLEYSIER ELKE
Largest movements
- Cash +€41,651
up €41,651 (+31.9%), from €130,688 to €172,339
mainly Net result for the year (+€40,047) and Receivables within one year (+€13,674)
- Receivables within one year -€13,674
down €13,674 (-32.5%), from €42,037 to €28,363
of which Trade receivables: -€15,018
- Reserves +€37,540
up €37,540 (+25.7%), from €146,195 to €183,735
- Tax, wage and social debts -€6,756
down €6,756 (-66.5%), from €10,157 to €3,401
- Trade debts -€2,701
down €2,701 (-20.3%), from €13,327 to €10,626
- Gross operating margin -€8,497
down €8,497 (-12.2%), from €69,898 to €61,401
- Depreciation -€2,803
down €2,803 (-44.6%), from €6,278 to €3,475
- Taxes -€1,524
down €1,524 (-8.6%), from €17,711 to €16,187
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 | €188,377 | €215,948 | +€27,571 | +14.6% |
| Fixed assets | 21/28 | €15,652 | €15,246 | -€406 | -2.6% |
| Tangible fixed assets | 22/27 | €15,652 | €15,246 | -€406 | -2.6% |
| Furniture and vehicles | 24 | €2,078 | €3,791 | +€1,713 | +82.5% |
| Other tangible fixed assets | 26 | €13,574 | €11,455 | -€2,120 | -15.6% |
| Current assets | 29/58 | €172,725 | €200,702 | +€27,977 | +16.2% |
| Amounts receivable within one year | 40/41 | €42,037 | €28,363 | -€13,674 | -32.5% |
| Trade receivables | 40 | €42,037 | €27,019 | -€15,018 | -35.7% |
| Other amounts receivable | 41 | €0 | €1,344 | +€1,344 | |
| Cash at bank and in hand | 54/58 | €130,688 | €172,339 | +€41,651 | +31.9% |
| Total equity and liabilities | 10/49 | €188,377 | €215,948 | +€27,571 | +14.6% |
| Equity | 10/15 | €152,465 | €190,012 | +€37,547 | +24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €146,195 | €183,735 | +€37,540 | +25.7% |
| Distributable reserves | 133 | €146,195 | €183,735 | +€37,540 | +25.7% |
| Profit (loss) carried forward | 14 | €70 | €77 | +€7 | +9.6% |
| Amounts payable | 17/49 | €35,911 | €25,935 | -€9,976 | -27.8% |
| Amounts payable within one year | 42/48 | €35,911 | €25,536 | -€10,376 | -28.9% |
| Trade debts | 44 | €13,327 | €10,626 | -€2,701 | -20.3% |
| Suppliers | 440/4 | €13,327 | €10,626 | -€2,701 | -20.3% |
| Taxes, remuneration and social security | 45 | €10,157 | €3,401 | -€6,756 | -66.5% |
| Taxes | 450/3 | €10,157 | €3,401 | -€6,756 | -66.5% |
| Other amounts payable | 47/48 | €12,427 | €11,508 | -€919 | -7.4% |
| Accrued charges and deferred income | 492/3 | €0 | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,278 | €3,475 | -€2,803 | -44.6% |
| Other operating charges | 640/8 | €1,913 | €1,776 | -€137 | -7.2% |
| Gross operating margin | 9900 | €69,898 | €61,401 | -€8,497 | -12.2% |
| Operating profit (loss) | 9901 | €61,708 | €56,151 | -€5,557 | -9.0% |
| Financial income | 75/76B | €1 | €194 | +€193 | +28,825% |
| Recurring financial income | 75 | €1 | €194 | +€193 | +28,825% |
| Financial charges | 65/66B | €421 | €110 | -€311 | -73.8% |
| Recurring financial charges | 65 | €421 | €110 | -€311 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €61,287 | €56,234 | -€5,053 | -8.2% |
| Income taxes | 67/77 | €17,711 | €16,187 | -€1,524 | -8.6% |
| Profit (loss) for the period | 9904 | €43,576 | €40,047 | -€3,529 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,576 | €40,047 | -€3,529 | -8.1% |
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 30 October 2026 via checked.be.