PLKMNS: what changed
PLKMNS
Largest movements
- Cash +€53,487
up €53,487 (+57.4%), from €93,201 to €146,688
mainly Net result for the year (+€33,968) and Tax, wage and social debts (+€7,224)
- Tangible fixed assets -€3,000
down €3,000 (-57.8%), from €5,186 to €2,186
- Receivables within one year -€1,599
down €1,599 (-16.2%), from €9,887 to €8,288
of which Trade receivables: -€2,618
- Reserves +€33,968
up €33,968 (+48.0%), from €70,795 to €104,762
- Tax, wage and social debts +€7,224
up €7,224 (+57.1%), from €12,650 to €19,875
of which Taxes: +€5,609
- Advances received +€4,925
new in 2025: €4,925
- Other debts +€2,698
up €2,698 (+13.6%), from €19,829 to €22,528
- Gross operating margin -€7,463
down €7,463 (-12.9%), from €57,689 to €50,226
- Taxes -€1,744
down €1,744 (-11.7%), from €14,875 to €13,131
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,274 | €157,162 | +€48,887 | +45.2% |
| Fixed assets | 21/28 | €5,186 | €2,186 | -€3,000 | -57.8% |
| Tangible fixed assets | 22/27 | €5,186 | €2,186 | -€3,000 | -57.8% |
| Furniture and vehicles | 24 | €5,186 | €2,186 | -€3,000 | -57.8% |
| Current assets | 29/58 | €103,088 | €154,976 | +€51,887 | +50.3% |
| Amounts receivable within one year | 40/41 | €9,887 | €8,288 | -€1,599 | -16.2% |
| Trade receivables | 40 | €9,563 | €6,944 | -€2,618 | -27.4% |
| Other amounts receivable | 41 | €324 | €1,343 | +€1,019 | +314% |
| Cash at bank and in hand | 54/58 | €93,201 | €146,688 | +€53,487 | +57.4% |
| Total equity and liabilities | 10/49 | €108,274 | €157,162 | +€48,887 | +45.2% |
| Equity | 10/15 | €75,795 | €109,762 | +€33,968 | +44.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €70,795 | €104,762 | +€33,968 | +48.0% |
| Distributable reserves | 133 | €70,795 | €104,762 | +€33,968 | +48.0% |
| Amounts payable | 17/49 | €32,480 | €47,399 | +€14,920 | +45.9% |
| Amounts payable within one year | 42/48 | €32,480 | €47,399 | +€14,920 | +45.9% |
| Trade debts | 44 | - | €72 | +€72 | |
| Suppliers | 440/4 | - | €72 | +€72 | |
| Advances received on contracts in progress | 46 | - | €4,925 | +€4,925 | |
| Taxes, remuneration and social security | 45 | €12,650 | €19,875 | +€7,224 | +57.1% |
| Taxes | 450/3 | €12,650 | €18,259 | +€5,609 | +44.3% |
| Remuneration and social security | 454/9 | - | €1,616 | +€1,616 | |
| Other amounts payable | 47/48 | €19,829 | €22,528 | +€2,698 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €57,689 | €50,226 | -€7,463 | -12.9% |
| Operating profit (loss) | 9901 | €54,571 | €47,106 | -€7,465 | -13.7% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €39 | €7 | -€32 | -81.4% |
| Recurring financial charges | 65 | €39 | €7 | -€32 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €54,542 | €47,099 | -€7,443 | -13.6% |
| Income taxes | 67/77 | €14,875 | €13,131 | -€1,744 | -11.7% |
| Profit (loss) for the period | 9904 | €39,667 | €33,968 | -€5,699 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,667 | €33,968 | -€5,699 | -14.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.