PlezantHageland: 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.
PlezantHageland
Largest movements
- Tangible fixed assets -€63,518
down €63,518 (-21.4%), from €297,108 to €233,590
of which Plant, machinery and equipment: -€46,365
- Cash -€28,527
down €28,527 (-80.9%), from €35,249 to €6,722
mainly Debts after one year (-€38,634) and Other debts (-€35,910)
- Receivables within one year -€9,369
down €9,369 (-52.6%), from €17,824 to €8,455
of which Trade receivables: -€9,376
- Debts after one year -€38,634
down €38,634 (-34.3%), from €112,505 to €73,871
- Other debts -€35,910
down €35,910 (-16.3%), from €220,308 to €184,398
- Profit (loss) carried forward -€26,243
down €26,243 (-73.8%), from -€35,542 to -€61,785
- Depreciation -€31,045
down €31,045 (-34.5%), from €90,022 to €58,977
- Gross operating margin -€23,013
down €23,013 (-35.0%), from €65,822 to €42,809
- Other operating charges -€1,730
down €1,730 (-22.8%), from €7,585 to €5,855
- Financial charges +€904
up €904 (+23.3%), from €3,878 to €4,782
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €354,730 | €253,695 | -€101,035 | -28.5% |
| Fixed assets | 21/28 | €297,108 | €233,590 | -€63,518 | -21.4% |
| Tangible fixed assets | 22/27 | €297,108 | €233,590 | -€63,518 | -21.4% |
| Plant, machinery and equipment | 23 | €248,765 | €202,400 | -€46,365 | -18.6% |
| Furniture and vehicles | 24 | €48,343 | €31,190 | -€17,153 | -35.5% |
| Current assets | 29/58 | €57,622 | €20,105 | -€37,517 | -65.1% |
| Amounts receivable within one year | 40/41 | €17,824 | €8,455 | -€9,369 | -52.6% |
| Trade receivables | 40 | €17,512 | €8,136 | -€9,376 | -53.5% |
| Other amounts receivable | 41 | €312 | €319 | +€6 | +2.0% |
| Cash at bank and in hand | 54/58 | €35,249 | €6,722 | -€28,527 | -80.9% |
| Deferred charges and accrued income | 490/1 | €4,548 | €4,928 | +€380 | +8.3% |
| Total equity and liabilities | 10/49 | €354,730 | €253,695 | -€101,035 | -28.5% |
| Equity | 10/15 | -€30,542 | -€56,785 | -€26,243 | -85.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,542 | -€61,785 | -€26,243 | -73.8% |
| Amounts payable | 17/49 | €385,272 | €310,480 | -€74,792 | -19.4% |
| Amounts payable after more than one year | 17 | €112,505 | €73,871 | -€38,634 | -34.3% |
| Financial debts | 170/4 | €112,505 | €73,871 | -€38,634 | -34.3% |
| Amounts payable within one year | 42/48 | €268,342 | €233,320 | -€35,022 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €38,852 | €39,032 | +€180 | +0.5% |
| Trade debts | 44 | €1,480 | €1,578 | +€99 | +6.7% |
| Suppliers | 440/4 | €1,480 | €1,578 | +€99 | +6.7% |
| Taxes, remuneration and social security | 45 | €7,702 | €8,311 | +€610 | +7.9% |
| Taxes | 450/3 | €7,702 | €8,311 | +€610 | +7.9% |
| Other amounts payable | 47/48 | €220,308 | €184,398 | -€35,910 | -16.3% |
| Accrued charges and deferred income | 492/3 | €4,425 | €3,289 | -€1,136 | -25.7% |
| Non-recurring operating income | 76A | - | €1,657 | +€1,657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,022 | €58,977 | -€31,045 | -34.5% |
| Other operating charges | 640/8 | €7,585 | €5,855 | -€1,730 | -22.8% |
| Gross operating margin | 9900 | €65,822 | €42,809 | -€23,013 | -35.0% |
| Operating profit (loss) | 9901 | -€31,784 | -€22,023 | +€9,762 | +30.7% |
| Financial income | 75/76B | €120 | €561 | +€441 | +368% |
| Recurring financial income | 75 | €120 | €561 | +€441 | +368% |
| Financial charges | 65/66B | €3,878 | €4,782 | +€904 | +23.3% |
| Recurring financial charges | 65 | €3,878 | €4,782 | +€904 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,542 | -€26,243 | +€9,299 | +26.2% |
| Profit (loss) for the period | 9904 | -€35,542 | -€26,243 | +€9,299 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,542 | -€26,243 | +€9,299 | +26.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.