PLM CONSULTING: 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.
PLM CONSULTING
Largest movements
- Cash -€29,730
down €29,730 (-72.8%), from €40,822 to €11,092
mainly Receivables after one year (-€25,000) and Deferred charges and accrued income (-€20,320)
- Receivables after one year +€25,000
up €25,000 (+83.3%), from €30,000 to €55,000
- Deferred charges and accrued income +€20,320
up €20,320 (+1354.7%), from €1,500 to €21,820
- Receivables within one year +€16,799
up €16,799 (+433.0%), from €3,880 to €20,678
of which Trade receivables: +€14,750
- Tangible fixed assets -€3,209
down €3,209 (-7.0%), from €45,982 to €42,773
of which Furniture and vehicles: -€9,272
- Tax, wage and social debts +€21,336
up €21,336 (+81.5%), from €26,187 to €47,523
of which Remuneration and social security: +€15,862
- Profit (loss) carried forward +€9,335
up €9,335 (+10.3%), from €90,385 to €99,720
- Staff costs +€85,774
up €85,774 (+128.2%), from €66,927 to €152,701
- Taxes -€20,709
down €20,709 (-79.1%), from €26,187 to €5,478
- Gross operating margin -€9,112
down €9,112 (-4.9%), from €184,823 to €175,711
- Financial income +€1,969
up €1,969 (+213.9%), from €920 to €2,889
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 | €122,183 | €151,364 | +€29,180 | +23.9% |
| Fixed assets | 21/28 | €45,982 | €42,773 | -€3,209 | -7.0% |
| Tangible fixed assets | 22/27 | €45,982 | €42,773 | -€3,209 | -7.0% |
| Land and buildings | 22 | €16,906 | €14,629 | -€2,277 | -13.5% |
| Plant, machinery and equipment | 23 | €7,609 | €10,311 | +€2,702 | +35.5% |
| Furniture and vehicles | 24 | €21,466 | €12,194 | -€9,272 | -43.2% |
| Other tangible fixed assets | 26 | - | €5,639 | +€5,639 | |
| Current assets | 29/58 | €76,202 | €108,591 | +€32,389 | +42.5% |
| Amounts receivable after more than one year | 29 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Other amounts receivable | 291 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Amounts receivable within one year | 40/41 | €3,880 | €20,678 | +€16,799 | +433.0% |
| Trade receivables | 40 | - | €14,750 | +€14,750 | |
| Other amounts receivable | 41 | €3,880 | €5,928 | +€2,049 | +52.8% |
| Cash at bank and in hand | 54/58 | €40,822 | €11,092 | -€29,730 | -72.8% |
| Deferred charges and accrued income | 490/1 | €1,500 | €21,820 | +€20,320 | +1354.7% |
| Total equity and liabilities | 10/49 | €122,183 | €151,364 | +€29,180 | +23.9% |
| Equity | 10/15 | €92,385 | €101,720 | +€9,335 | +10.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,385 | €99,720 | +€9,335 | +10.3% |
| Amounts payable | 17/49 | €29,799 | €49,643 | +€19,845 | +66.6% |
| Amounts payable within one year | 42/48 | €29,799 | €49,643 | +€19,845 | +66.6% |
| Trade debts | 44 | €3,612 | €2,120 | -€1,491 | -41.3% |
| Suppliers | 440/4 | €3,612 | €2,120 | -€1,491 | -41.3% |
| Taxes, remuneration and social security | 45 | €26,187 | €47,523 | +€21,336 | +81.5% |
| Taxes | 450/3 | €26,187 | €31,662 | +€5,475 | +20.9% |
| Remuneration and social security | 454/9 | - | €15,862 | +€15,862 | |
| Remuneration, social security and pensions | 62 | €66,927 | €152,701 | +€85,774 | +128.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,648 | €7,857 | -€791 | -9.2% |
| Other operating charges | 640/8 | - | €902 | +€902 | |
| Non-recurring operating charges | 66A | - | €2,196 | +€2,196 | |
| Gross operating margin | 9900 | €184,823 | €175,711 | -€9,112 | -4.9% |
| Operating profit (loss) | 9901 | €109,248 | €12,056 | -€97,193 | -89.0% |
| Financial income | 75/76B | €920 | €2,889 | +€1,969 | +213.9% |
| Recurring financial income | 75 | €920 | €2,889 | +€1,969 | +213.9% |
| Financial charges | 65/66B | €51 | €132 | +€81 | +157.6% |
| Recurring financial charges | 65 | €51 | €132 | +€81 | +157.6% |
| Profit (loss) for the period before taxes | 9903 | €110,117 | €14,813 | -€95,304 | -86.5% |
| Income taxes | 67/77 | €26,187 | €5,478 | -€20,709 | -79.1% |
| Profit (loss) for the period | 9904 | €83,930 | €9,335 | -€74,595 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,930 | €9,335 | -€74,595 | -88.9% |
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.