PLM SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€25,740
up €25,740 (+187.1%), from €13,757 to €39,497
of which Trade receivables: +€25,822
- Cash +€12,546
up €12,546 (+26.1%), from €48,043 to €60,589
mainly Net result for the year (+€36,080) and Depreciation (+€13,739)
- Tangible fixed assets -€9,854
down €9,854 (-19.3%), from €51,118 to €41,264
of which Leasing and similar rights: -€6,644
- Reserves +€36,080
up €36,080 (+28.9%), from €125,039 to €161,119
- Debts after one year -€7,294
no longer reported in 2025 (was €7,294)
- Tax, wage and social debts +€5,143
up €5,143 (+948.9%), from €542 to €5,685
- Current portion of long-term debt -€4,802
down €4,802 (-39.7%), from €12,095 to €7,293
- Gross operating margin +€30,291
up €30,291 (+78.8%), from €38,425 to €68,716
- Taxes +€7,144
up €7,144 (+83.6%), from €8,541 to €15,685
- Depreciation +€4,134
up €4,134 (+43.0%), from €9,605 to €13,739
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 | €156,318 | €184,750 | +€28,432 | +18.2% |
| Fixed assets | 21/28 | €94,518 | €84,664 | -€9,854 | -10.4% |
| Tangible fixed assets | 22/27 | €51,118 | €41,264 | -€9,854 | -19.3% |
| Land and buildings | 22 | €5,398 | €4,362 | -€1,036 | -19.2% |
| Plant, machinery and equipment | 23 | €2,024 | €1,577 | -€447 | -22.1% |
| Furniture and vehicles | 24 | €12,688 | €10,961 | -€1,727 | -13.6% |
| Leasing and similar rights | 25 | €31,008 | €24,364 | -€6,644 | -21.4% |
| Financial fixed assets | 28 | €43,400 | €43,400 | = | 0.0% |
| Current assets | 29/58 | €61,800 | €100,086 | +€38,286 | +62.0% |
| Amounts receivable within one year | 40/41 | €13,757 | €39,497 | +€25,740 | +187.1% |
| Trade receivables | 40 | €12,793 | €38,615 | +€25,822 | +201.8% |
| Other amounts receivable | 41 | €964 | €882 | -€82 | -8.5% |
| Cash at bank and in hand | 54/58 | €48,043 | €60,589 | +€12,546 | +26.1% |
| Total equity and liabilities | 10/49 | €156,318 | €184,750 | +€28,432 | +18.2% |
| Equity | 10/15 | €131,239 | €167,319 | +€36,080 | +27.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €125,039 | €161,119 | +€36,080 | +28.9% |
| Distributable reserves | 133 | €125,039 | €161,119 | +€36,080 | +28.9% |
| Amounts payable | 17/49 | €25,079 | €17,431 | -€7,648 | -30.5% |
| Amounts payable after more than one year | 17 | €7,294 | - | -€7,294 | |
| Financial debts | 170/4 | €7,294 | - | -€7,294 | |
| Amounts payable within one year | 42/48 | €17,785 | €17,431 | -€354 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €12,095 | €7,293 | -€4,802 | -39.7% |
| Trade debts | 44 | €2,943 | €3,234 | +€291 | +9.9% |
| Suppliers | 440/4 | €2,943 | €3,234 | +€291 | +9.9% |
| Taxes, remuneration and social security | 45 | €542 | €5,685 | +€5,143 | +948.9% |
| Taxes | 450/3 | €542 | €5,685 | +€5,143 | +948.9% |
| Other amounts payable | 47/48 | €2,205 | €1,219 | -€986 | -44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,605 | €13,739 | +€4,134 | +43.0% |
| Other operating charges | 640/8 | €2,511 | €2,281 | -€230 | -9.2% |
| Gross operating margin | 9900 | €38,425 | €68,716 | +€30,291 | +78.8% |
| Operating profit (loss) | 9901 | €26,309 | €52,696 | +€26,387 | +100.3% |
| Financial charges | 65/66B | €659 | €931 | +€272 | +41.3% |
| Recurring financial charges | 65 | €659 | €931 | +€272 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €25,650 | €51,765 | +€26,115 | +101.8% |
| Income taxes | 67/77 | €8,541 | €15,685 | +€7,144 | +83.6% |
| Profit (loss) for the period | 9904 | €17,109 | €36,080 | +€18,971 | +110.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,109 | €36,080 | +€18,971 | +110.9% |
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.