PLGS DESIGN: 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.
PLGS DESIGN
Largest movements
- Cash -€3,351
down €3,351 (-73.8%), from €4,543 to €1,192
mainly Trade debts (-€8,004) and Tax, wage and social debts (-€887)
- Receivables within one year -€749
down €749 (-57.4%), from €1,306 to €557
- Trade debts -€8,004
down €8,004 (-70.7%), from €11,318 to €3,314
- Other debts +€5,443
up €5,443 (+166.1%), from €3,277 to €8,720
- Tax, wage and social debts -€887
down €887 (-74.9%), from €1,183 to €297
of which Taxes: -€859
- Profit (loss) carried forward -€652
down €652 (-0.8%), from -€78,129 to -€78,781
- Gross operating margin -€20,595
down €20,595 (-98.8%), from €20,838 to €243
- Staff costs -€11,032
no longer reported in 2024 (was €11,032)
- Other operating charges -€1,074
down €1,074 (-70.4%), from €1,526 to €452
- Taxes -€646
no longer reported in 2024 (was €646)
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,849 | €1,748 | -€4,100 | -70.1% |
| Current assets | 29/58 | €5,849 | €1,748 | -€4,100 | -70.1% |
| Amounts receivable within one year | 40/41 | €1,306 | €557 | -€749 | -57.4% |
| Trade receivables | 40 | €1,306 | €557 | -€749 | -57.4% |
| Cash at bank and in hand | 54/58 | €4,543 | €1,192 | -€3,351 | -73.8% |
| Total equity and liabilities | 10/49 | €5,849 | €1,748 | -€4,100 | -70.1% |
| Equity | 10/15 | -€9,929 | -€10,581 | -€652 | -6.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,129 | -€78,781 | -€652 | -0.8% |
| Amounts payable | 17/49 | €15,778 | €12,330 | -€3,448 | -21.9% |
| Amounts payable within one year | 42/48 | €15,778 | €12,330 | -€3,448 | -21.9% |
| Trade debts | 44 | €11,318 | €3,314 | -€8,004 | -70.7% |
| Suppliers | 440/4 | €11,318 | €3,314 | -€8,004 | -70.7% |
| Taxes, remuneration and social security | 45 | €1,183 | €297 | -€887 | -74.9% |
| Taxes | 450/3 | €1,155 | €297 | -€859 | -74.3% |
| Remuneration and social security | 454/9 | €28 | - | -€28 | |
| Other amounts payable | 47/48 | €3,277 | €8,720 | +€5,443 | +166.1% |
| Remuneration, social security and pensions | 62 | €11,032 | - | -€11,032 | |
| Other operating charges | 640/8 | €1,526 | €452 | -€1,074 | -70.4% |
| Gross operating margin | 9900 | €20,838 | €243 | -€20,595 | -98.8% |
| Operating profit (loss) | 9901 | €8,280 | -€209 | -€8,488 | |
| Financial charges | 65/66B | €404 | €443 | +€39 | +9.7% |
| Recurring financial charges | 65 | €404 | €443 | +€39 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €7,875 | -€652 | -€8,528 | |
| Income taxes | 67/77 | €646 | - | -€646 | |
| Profit (loss) for the period | 9904 | €7,229 | -€652 | -€7,881 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,229 | -€652 | -€7,881 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.