PLI Consult: 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.
PLI Consult
Largest movements
- Cash -€11,862
down €11,862 (-22.6%), from €52,539 to €40,677
mainly Contributions, distributions and other (-€35,294) and Receivables within one year (-€10,104)
- Receivables within one year +€10,104
up €10,104 (+83.1%), from €12,161 to €22,265
of which Trade receivables: +€11,459
- Other debts +€21,340
up €21,340 (+90.7%), from €23,529 to €44,869
- Profit (loss) carried forward -€18,928
down €18,928 (-70.9%), from €26,692 to €7,764
- Tax, wage and social debts -€4,375
down €4,375 (-25.9%), from €16,864 to €12,488
of which Taxes: -€4,375
- Depreciation -€1,384
down €1,384 (-52.1%), from €2,659 to €1,275
- Gross operating margin +€1,105
up €1,105 (+5.0%), from €22,286 to €23,391
- Taxes +€523
up €523 (+11.2%), from €4,665 to €5,187
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 | €69,085 | €67,122 | -€1,963 | -2.8% |
| Fixed assets | 21/28 | €4,385 | €4,180 | -€205 | -4.7% |
| Tangible fixed assets | 22/27 | €4,385 | €4,180 | -€205 | -4.7% |
| Plant, machinery and equipment | 23 | €1,123 | €1,685 | +€563 | +50.1% |
| Furniture and vehicles | 24 | €3,262 | €2,495 | -€767 | -23.5% |
| Current assets | 29/58 | €64,700 | €62,942 | -€1,758 | -2.7% |
| Amounts receivable within one year | 40/41 | €12,161 | €22,265 | +€10,104 | +83.1% |
| Trade receivables | 40 | €10,471 | €21,930 | +€11,459 | +109% |
| Other amounts receivable | 41 | €1,690 | €335 | -€1,355 | -80.2% |
| Cash at bank and in hand | 54/58 | €52,539 | €40,677 | -€11,862 | -22.6% |
| Total equity and liabilities | 10/49 | €69,085 | €67,122 | -€1,963 | -2.8% |
| Equity | 10/15 | €28,692 | €9,764 | -€18,928 | -66.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,692 | €7,764 | -€18,928 | -70.9% |
| Amounts payable | 17/49 | €40,393 | €57,358 | +€16,965 | +42.0% |
| Amounts payable within one year | 42/48 | €40,393 | €57,358 | +€16,965 | +42.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,864 | €12,488 | -€4,375 | -25.9% |
| Taxes | 450/3 | €14,664 | €10,288 | -€4,375 | -29.8% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €23,529 | €44,869 | +€21,340 | +90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,659 | €1,275 | -€1,384 | -52.1% |
| Other operating charges | 640/8 | €422 | €434 | +€12 | +2.8% |
| Gross operating margin | 9900 | €22,286 | €23,391 | +€1,105 | +5.0% |
| Operating profit (loss) | 9901 | €19,206 | €21,683 | +€2,477 | +12.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €127 | €129 | +€2 | +1.9% |
| Recurring financial charges | 65 | €127 | €129 | +€2 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €19,079 | €21,554 | +€2,475 | +13.0% |
| Income taxes | 67/77 | €4,665 | €5,187 | +€523 | +11.2% |
| Profit (loss) for the period | 9904 | €14,414 | €16,366 | +€1,952 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,414 | €16,366 | +€1,952 | +13.5% |
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 18 October 2026 via checked.be.