PLL CONSTRUCT: 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.
PLL CONSTRUCT
Largest movements
- Cash +€4,495
up €4,495 (+14.3%), from €31,333 to €35,829
mainly Net result for the year (+€17,285) and Depreciation (+€6,761)
- Tangible fixed assets -€4,363
down €4,363 (-26.6%), from €16,419 to €12,056
of which Leasing and similar rights: -€5,453
- Receivables within one year +€3,011
up €3,011 (+5.6%), from €53,472 to €56,483
of which Other amounts receivable: +€2,013
- Deferred charges and accrued income -€1,442
down €1,442 (-38.6%), from €3,737 to €2,295
- Profit (loss) carried forward +€17,285
up €17,285 (+32.9%), from €52,481 to €69,766
- Trade debts -€14,396
down €14,396 (-59.4%), from €24,254 to €9,858
- Tax, wage and social debts +€5,523
up €5,523 (+53.7%), from €10,275 to €15,798
of which Taxes: +€3,080
- Debts after one year -€4,832
down €4,832 (-46.1%), from €10,491 to €5,659
- Other debts -€2,209
no longer reported in 2025 (was €2,209)
- Financial charges +€3,021
up €3,021 (+21.2%), from €14,256 to €17,277
- Staff costs -€1,121
down €1,121 (-1.9%), from €59,051 to €57,930
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 | €105,212 | €106,913 | +€1,701 | +1.6% |
| Fixed assets | 21/28 | €16,669 | €12,306 | -€4,363 | -26.2% |
| Tangible fixed assets | 22/27 | €16,419 | €12,056 | -€4,363 | -26.6% |
| Plant, machinery and equipment | 23 | - | €2,061 | +€2,061 | |
| Furniture and vehicles | 24 | €971 | - | -€971 | |
| Leasing and similar rights | 25 | €15,448 | €9,995 | -€5,453 | -35.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €88,543 | €94,607 | +€6,064 | +6.8% |
| Amounts receivable within one year | 40/41 | €53,472 | €56,483 | +€3,011 | +5.6% |
| Trade receivables | 40 | €50,221 | €51,219 | +€998 | +2.0% |
| Other amounts receivable | 41 | €3,251 | €5,264 | +€2,013 | +61.9% |
| Cash at bank and in hand | 54/58 | €31,333 | €35,829 | +€4,495 | +14.3% |
| Deferred charges and accrued income | 490/1 | €3,737 | €2,295 | -€1,442 | -38.6% |
| Total equity and liabilities | 10/49 | €105,212 | €106,913 | +€1,701 | +1.6% |
| Equity | 10/15 | €53,481 | €70,766 | +€17,285 | +32.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,481 | €69,766 | +€17,285 | +32.9% |
| Amounts payable | 17/49 | €51,731 | €36,146 | -€15,585 | -30.1% |
| Amounts payable after more than one year | 17 | €10,491 | €5,659 | -€4,832 | -46.1% |
| Financial debts | 170/4 | €10,491 | €5,659 | -€4,832 | -46.1% |
| Amounts payable within one year | 42/48 | €41,241 | €30,488 | -€10,753 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €4,503 | €4,832 | +€329 | +7.3% |
| Trade debts | 44 | €24,254 | €9,858 | -€14,396 | -59.4% |
| Suppliers | 440/4 | €24,254 | €9,858 | -€14,396 | -59.4% |
| Taxes, remuneration and social security | 45 | €10,275 | €15,798 | +€5,523 | +53.7% |
| Taxes | 450/3 | €6,838 | €9,918 | +€3,080 | +45.1% |
| Remuneration and social security | 454/9 | €3,438 | €5,880 | +€2,442 | +71.0% |
| Other amounts payable | 47/48 | €2,209 | - | -€2,209 | |
| Remuneration, social security and pensions | 62 | €59,051 | €57,930 | -€1,121 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,536 | €6,761 | -€775 | -10.3% |
| Other operating charges | 640/8 | €1,460 | €1,597 | +€137 | +9.4% |
| Gross operating margin | 9900 | €106,633 | €105,978 | -€655 | -0.6% |
| Operating profit (loss) | 9901 | €38,586 | €39,690 | +€1,104 | +2.9% |
| Financial income | 75/76B | €32 | €101 | +€69 | +213% |
| Recurring financial income | 75 | €32 | €101 | +€69 | +213% |
| Financial charges | 65/66B | €14,256 | €17,277 | +€3,021 | +21.2% |
| Recurring financial charges | 65 | €14,256 | €17,277 | +€3,021 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €24,362 | €22,514 | -€1,848 | -7.6% |
| Income taxes | 67/77 | €5,210 | €5,228 | +€18 | +0.4% |
| Profit (loss) for the period | 9904 | €19,152 | €17,285 | -€1,866 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,152 | €17,285 | -€1,866 | -9.7% |
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 24 October 2026 via checked.be.