PLME CONSULTING: 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.
PLME CONSULTING
Largest movements
- Receivables within one year +€30,086
up €30,086 (+1,115%), from €2,698 to €32,783
of which Trade receivables: +€26,666
- Cash +€15,553
up €15,553 (+51.3%), from €30,313 to €45,867
mainly Net result for the year (+€33,077) and Tax, wage and social debts (+€13,706)
- Deferred charges and accrued income -€1,921
down €1,921 (-31.1%), from €6,180 to €4,260
- Tangible fixed assets +€1,478
up €1,478 (+15.5%), from €9,513 to €10,991
of which Other tangible fixed assets: +€1,748
- Reserves +€33,077
up €33,077 (+50.2%), from €65,913 to €98,990
of which Distributable reserves: +€33,077
- Tax, wage and social debts +€13,706
up €13,706 (+137%), from €10,002 to €23,708
- Trade debts -€1,623
down €1,623 (-30.5%), from €5,323 to €3,700
- Gross operating margin +€37,135
up €37,135 (+166%), from €22,427 to €59,562
- Taxes +€6,739
up €6,739 (+67.6%), from €9,969 to €16,708
- Depreciation +€1,185
up €1,185 (+34.7%), from €3,417 to €4,602
- Other operating charges +€1,075
up €1,075 (+61.4%), from €1,752 to €2,827
- Financial charges -€832
down €832 (-19.2%), from €4,336 to €3,504
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 | €93,705 | €138,901 | +€45,196 | +48.2% |
| Fixed assets | 21/28 | €9,513 | €10,991 | +€1,478 | +15.5% |
| Tangible fixed assets | 22/27 | €9,513 | €10,991 | +€1,478 | +15.5% |
| Furniture and vehicles | 24 | €9,513 | €9,244 | -€270 | -2.8% |
| Other tangible fixed assets | 26 | - | €1,748 | +€1,748 | |
| Current assets | 29/58 | €84,191 | €127,909 | +€43,718 | +51.9% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,698 | €32,783 | +€30,086 | +1,115% |
| Trade receivables | 40 | €0 | €26,666 | +€26,666 | |
| Other amounts receivable | 41 | €2,698 | €6,117 | +€3,420 | +127% |
| Cash at bank and in hand | 54/58 | €30,313 | €45,867 | +€15,553 | +51.3% |
| Deferred charges and accrued income | 490/1 | €6,180 | €4,260 | -€1,921 | -31.1% |
| Total equity and liabilities | 10/49 | €93,705 | €138,901 | +€45,196 | +48.2% |
| Equity | 10/15 | €78,313 | €111,390 | +€33,077 | +42.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €65,913 | €98,990 | +€33,077 | +50.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,053 | €97,130 | +€33,077 | +51.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €15,391 | €27,510 | +€12,119 | +78.7% |
| Amounts payable within one year | 42/48 | €15,391 | €27,510 | +€12,119 | +78.7% |
| Financial debts | 43 | - | €102 | +€102 | |
| Credit institutions | 430/8 | - | €102 | +€102 | |
| Trade debts | 44 | €5,323 | €3,700 | -€1,623 | -30.5% |
| Suppliers | 440/4 | €5,323 | €3,700 | -€1,623 | -30.5% |
| Taxes, remuneration and social security | 45 | €10,002 | €23,708 | +€13,706 | +137% |
| Taxes | 450/3 | €10,002 | €23,708 | +€13,706 | +137% |
| Other amounts payable | 47/48 | €66 | €0 | -€66 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,417 | €4,602 | +€1,185 | +34.7% |
| Other operating charges | 640/8 | €1,752 | €2,827 | +€1,075 | +61.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €22,427 | €59,562 | +€37,135 | +166% |
| Operating profit (loss) | 9901 | €17,258 | €52,133 | +€34,875 | +202% |
| Financial income | 75/76B | €1,157 | €1,157 | -€0 | 0.0% |
| Recurring financial income | 75 | €1,157 | €1,157 | -€0 | 0.0% |
| Financial charges | 65/66B | €4,336 | €3,504 | -€832 | -19.2% |
| Recurring financial charges | 65 | €4,336 | €3,504 | -€832 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €14,078 | €49,785 | +€35,707 | +254% |
| Income taxes | 67/77 | €9,969 | €16,708 | +€6,739 | +67.6% |
| Profit (loss) for the period | 9904 | €4,109 | €33,077 | +€28,968 | +705% |
| Profit (loss) for the period to be appropriated | 9905 | €4,109 | €33,077 | +€28,968 | +705% |
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 22 October 2026 via checked.be.