PLINTO: 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.
PLINTO
Largest movements
- Receivables within one year -€9,728
down €9,728 (-21.3%), from €45,693 to €35,964
of which Trade receivables: -€9,329
- Cash -€3,605
down €3,605 (-7.2%), from €50,336 to €46,731
mainly Net result for the year (-€20,476) and Deferred charges and accrued income (-€1,290)
- Tangible fixed assets -€1,770
down €1,770 (-35.9%), from €4,930 to €3,160
- Deferred charges and accrued income +€1,290
new in 2025: €1,290
- Stocks and contracts -€1,249
down €1,249 (-5.9%), from €21,274 to €20,024
- Profit (loss) carried forward -€20,476
down €20,476 (-58.6%), from €34,964 to €14,489
- Trade debts +€4,096
up €4,096 (+26.9%), from €15,253 to €19,350
- Tax, wage and social debts +€2,214
up €2,214 (+208.9%), from €1,060 to €3,274
of which Taxes: +€1,300
- Gross operating margin -€22,811
down €22,811 (-42.3%), from €53,956 to €31,145
- Financial income -€4,414
down €4,414 (-98.9%), from €4,465 to €51
- Staff costs -€1,952
down €1,952 (-4.0%), from €49,271 to €47,320
- Write-downs +€1,275
new in 2025: €1,275
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.
Cash bridge derived
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 | €122,448 | €107,386 | -€15,062 | -12.3% |
| Fixed assets | 21/28 | €5,145 | €3,376 | -€1,770 | -34.4% |
| Tangible fixed assets | 22/27 | €4,930 | €3,160 | -€1,770 | -35.9% |
| Plant, machinery and equipment | 23 | €4,930 | €3,160 | -€1,770 | -35.9% |
| Financial fixed assets | 28 | €215 | €215 | = | 0.0% |
| Current assets | 29/58 | €117,303 | €104,010 | -€13,293 | -11.3% |
| Stocks and contracts in progress | 3 | €21,274 | €20,024 | -€1,249 | -5.9% |
| Stocks | 30/36 | €21,274 | €20,024 | -€1,249 | -5.9% |
| Amounts receivable within one year | 40/41 | €45,693 | €35,964 | -€9,728 | -21.3% |
| Trade receivables | 40 | €43,815 | €34,485 | -€9,329 | -21.3% |
| Other amounts receivable | 41 | €1,878 | €1,479 | -€399 | -21.2% |
| Cash at bank and in hand | 54/58 | €50,336 | €46,731 | -€3,605 | -7.2% |
| Deferred charges and accrued income | 490/1 | - | €1,290 | +€1,290 | |
| Total equity and liabilities | 10/49 | €122,448 | €107,386 | -€15,062 | -12.3% |
| Equity | 10/15 | €103,135 | €82,659 | -€20,476 | -19.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,964 | €14,489 | -€20,476 | -58.6% |
| Amounts payable | 17/49 | €19,313 | €24,726 | +€5,413 | +28.0% |
| Amounts payable within one year | 42/48 | €16,313 | €22,623 | +€6,310 | +38.7% |
| Trade debts | 44 | €15,253 | €19,350 | +€4,096 | +26.9% |
| Suppliers | 440/4 | €15,253 | €19,350 | +€4,096 | +26.9% |
| Taxes, remuneration and social security | 45 | €1,060 | €3,274 | +€2,214 | +208.9% |
| Taxes | 450/3 | €0 | €1,300 | +€1,300 | |
| Remuneration and social security | 454/9 | €1,060 | €1,973 | +€914 | +86.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,000 | €2,103 | -€897 | -29.9% |
| Remuneration, social security and pensions | 62 | €49,271 | €47,320 | -€1,952 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,770 | €1,770 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,275 | +€1,275 | |
| Other operating charges | 640/8 | €1,204 | €898 | -€306 | -25.4% |
| Gross operating margin | 9900 | €53,956 | €31,145 | -€22,811 | -42.3% |
| Operating profit (loss) | 9901 | €1,712 | -€20,117 | -€21,829 | |
| Financial income | 75/76B | €4,465 | €51 | -€4,414 | -98.9% |
| Recurring financial income | 75 | €4,465 | €51 | -€4,414 | -98.9% |
| Financial charges | 65/66B | €610 | €410 | -€200 | -32.8% |
| Recurring financial charges | 65 | €610 | €410 | -€200 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €5,566 | -€20,476 | -€26,042 | |
| Profit (loss) for the period | 9904 | €5,566 | -€20,476 | -€26,042 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,566 | -€20,476 | -€26,042 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.