PLHDJ: 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.
What changed
PLHDJ
NACE 69.103, Activities of bailiffs
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€41,271
2024 · €165,509-€124,238
Equity
€552,283
2024 · €551,012+€1,271
Cash
€60,649
2024 · €29,863+€30,786
Balance sheet total
€1.3m
2024 · €1.2m+€36,814
Largest movements
Assets
- Receivables within one year +€52,340
up €52,340 (+260%), from €20,155 to €72,495
of which Other amounts receivable: +€63,245
- Tangible fixed assets -€44,730
down €44,730 (-8.4%), from €530,588 to €485,858
- Cash +€30,786
up €30,786 (+103%), from €29,863 to €60,649
mainly Trade debts (+€51,304) and Other debts (+€49,418)
Equity and liabilities
- Debts after one year -€68,394
down €68,394 (-12.4%), from €551,635 to €483,241
- Trade debts +€51,304
up €51,304 (+532%), from €9,639 to €60,942
- Other debts +€49,418
up €49,418 (+2,255%), from €2,191 to €51,609
Income statement
- Gross operating margin -€156,740
down €156,740 (-57.9%), from €270,606 to €113,866
- Taxes -€42,945
down €42,945 (-89.5%), from €47,970 to €5,026
- Other operating charges +€10,629
up €10,629 (+132%), from €8,062 to €18,691
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
€165,509
Gross operating margin
-€156,740
Staff costs
+€10
Depreciation
-€1,909
Other operating charges
-€10,629
Other operating items
+€823
Financial income
+€146
Financial charges
+€1,116
Taxes
+€42,945
Result 2025
€41,271
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€119,790
Investment
+€10,702
Financing
-€99,706
Cash 2024
€29,863
From operations (derived)
+€119,790
Net result for the year
+€41,271
Depreciation
+€34,028
Receivables within one year
-€52,340
Deferred charges and accrued income
+€1,581
Trade debts
+€51,304
Tax, wage and social debts
-€2,352
Other debts
+€49,418
Accrued charges and deferred income
-€3,121
Investment (derived)
+€10,702
Investment in fixed assets (net)
+€10,702
Financing
-€99,706
Debts after one year
-€68,394
Current portion of long-term debt
+€5,416
Short-term financial debts
+€3,272
Contributions, distributions and other
-€40,000
Cash 2025
€60,649
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,233,584 | €1,270,398 | +€36,814 | +3.0% |
| Fixed assets | 21/28 | €1,180,588 | €1,135,858 | -€44,730 | -3.8% |
| Tangible fixed assets | 22/27 | €530,588 | €485,858 | -€44,730 | -8.4% |
| Land and buildings | 22 | €474,007 | €454,154 | -€19,852 | -4.2% |
| Plant, machinery and equipment | 23 | €1,875 | €1,405 | -€470 | -25.1% |
| Furniture and vehicles | 24 | €35,710 | €14,269 | -€21,440 | -60.0% |
| Other tangible fixed assets | 26 | €18,997 | €16,029 | -€2,967 | -15.6% |
| Financial fixed assets | 28 | €650,000 | €650,000 | = | 0.0% |
| Current assets | 29/58 | €52,995 | €134,540 | +€81,544 | +154% |
| Amounts receivable within one year | 40/41 | €20,155 | €72,495 | +€52,340 | +260% |
| Trade receivables | 40 | €20,155 | €9,250 | -€10,905 | -54.1% |
| Other amounts receivable | 41 | €0 | €63,245 | +€63,245 | |
| Cash at bank and in hand | 54/58 | €29,863 | €60,649 | +€30,786 | +103% |
| Deferred charges and accrued income | 490/1 | €2,977 | €1,395 | -€1,581 | -53.1% |
| Total equity and liabilities | 10/49 | €1,233,584 | €1,270,398 | +€36,814 | +3.0% |
| Equity | 10/15 | €551,012 | €552,283 | +€1,271 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €544,812 | €546,083 | +€1,271 | +0.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €43,400 | €0 | -€43,400 | -100% |
| Distributable reserves | 133 | €499,552 | €546,083 | +€46,531 | +9.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €682,572 | €718,115 | +€35,543 | +5.2% |
| Amounts payable after more than one year | 17 | €551,635 | €483,241 | -€68,394 | -12.4% |
| Financial debts | 170/4 | €551,635 | €483,241 | -€68,394 | -12.4% |
| Amounts payable within one year | 42/48 | €127,816 | €234,873 | +€107,058 | +83.8% |
| Current portion of amounts payable after more than one year | 42 | €65,995 | €71,412 | +€5,416 | +8.2% |
| Financial debts | 43 | €16,728 | €20,000 | +€3,272 | +19.6% |
| Credit institutions | 430/8 | €16,728 | €20,000 | +€3,272 | +19.6% |
| Trade debts | 44 | €9,639 | €60,942 | +€51,304 | +532% |
| Suppliers | 440/4 | €9,639 | €60,942 | +€51,304 | +532% |
| Taxes, remuneration and social security | 45 | €33,263 | €30,910 | -€2,352 | -7.1% |
| Taxes | 450/3 | €28,863 | €30,910 | +€2,048 | +7.1% |
| Remuneration and social security | 454/9 | €4,400 | €0 | -€4,400 | -100% |
| Other amounts payable | 47/48 | €2,191 | €51,609 | +€49,418 | +2,255% |
| Accrued charges and deferred income | 492/3 | €3,121 | €0 | -€3,121 | -100% |
| Non-recurring operating income | 76A | - | €7,534 | +€7,534 | |
| Remuneration, social security and pensions | 62 | €10 | €0 | -€10 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,119 | €34,028 | +€1,909 | +5.9% |
| Other operating charges | 640/8 | €8,062 | €18,691 | +€10,629 | +132% |
| Non-recurring operating charges | 66A | €823 | €0 | -€823 | -100% |
| Gross operating margin | 9900 | €270,606 | €113,866 | -€156,740 | -57.9% |
| Operating profit (loss) | 9901 | €229,590 | €61,146 | -€168,444 | -73.4% |
| Financial income | 75/76B | €80 | €226 | +€146 | +183% |
| Recurring financial income | 75 | €80 | €226 | +€146 | +183% |
| Financial charges | 65/66B | €16,192 | €15,076 | -€1,116 | -6.9% |
| Recurring financial charges | 65 | €16,192 | €15,076 | -€1,116 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €213,479 | €46,297 | -€167,182 | -78.3% |
| Income taxes | 67/77 | €47,970 | €5,026 | -€42,945 | -89.5% |
| Profit (loss) for the period | 9904 | €165,509 | €41,271 | -€124,238 | -75.1% |
| Transfer from tax-exempt reserves | 789 | - | €43,400 | +€43,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €165,509 | €84,671 | -€80,838 | -48.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.