PLOCKTON: 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.
PLOCKTON
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€87,443
down €87,443 (-66.5%), from €131,461 to €44,017
mainly Current investments (-€100,000) and Trade debts (-€527)
- Tangible fixed assets -€3,720
down €3,720 (-2.3%), from €162,013 to €158,293
- Other debts +€5,412
new in 2025: €5,412
- Reserves +€4,037
up €4,037 (+3.4%), from €117,634 to €121,671
of which Distributable reserves: +€4,037
- Gross operating margin -€7,607
down €7,607 (-39.9%), from €19,072 to €11,464
- Depreciation -€7,196
down €7,196 (-65.9%), from €10,916 to €3,720
- Taxes -€1,834
down €1,834 (-55.0%), from €3,332 to €1,498
- Other operating charges -€524
down €524 (-16.0%), from €3,279 to €2,755
- Financial income +€399
up €399 (+230.0%), from €173 to €572
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 | €293,560 | €302,528 | +€8,968 | +3.1% |
| Fixed assets | 21/28 | €162,013 | €158,293 | -€3,720 | -2.3% |
| Tangible fixed assets | 22/27 | €162,013 | €158,293 | -€3,720 | -2.3% |
| Land and buildings | 22 | €162,013 | €158,293 | -€3,720 | -2.3% |
| Current assets | 29/58 | €131,547 | €144,235 | +€12,688 | +9.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €131,461 | €44,017 | -€87,443 | -66.5% |
| Deferred charges and accrued income | 490/1 | €86 | €218 | +€131 | +152.2% |
| Total equity and liabilities | 10/49 | €293,560 | €302,528 | +€8,968 | +3.1% |
| Equity | 10/15 | €291,634 | €295,671 | +€4,037 | +1.4% |
| Contributions | 10/11 | €174,000 | €174,000 | = | 0.0% |
| Capital | 10 | €174,000 | €174,000 | = | 0.0% |
| Issued capital | 100 | €174,000 | €174,000 | = | 0.0% |
| Reserves | 13 | €117,634 | €121,671 | +€4,037 | +3.4% |
| Non-distributable reserves | 130/1 | €17,400 | €17,400 | = | 0.0% |
| Legal reserve | 130 | €17,400 | €17,400 | = | 0.0% |
| Distributable reserves | 133 | €100,234 | €104,271 | +€4,037 | +4.0% |
| Amounts payable | 17/49 | €1,927 | €6,858 | +€4,931 | +255.9% |
| Amounts payable within one year | 42/48 | €1,927 | €6,858 | +€4,931 | +255.9% |
| Trade debts | 44 | €587 | €60 | -€527 | -89.8% |
| Suppliers | 440/4 | €587 | €60 | -€527 | -89.8% |
| Taxes, remuneration and social security | 45 | €1,340 | €1,386 | +€46 | +3.4% |
| Taxes | 450/3 | €1,340 | €1,386 | +€46 | +3.4% |
| Other amounts payable | 47/48 | - | €5,412 | +€5,412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,916 | €3,720 | -€7,196 | -65.9% |
| Other operating charges | 640/8 | €3,279 | €2,755 | -€524 | -16.0% |
| Gross operating margin | 9900 | €19,072 | €11,464 | -€7,607 | -39.9% |
| Operating profit (loss) | 9901 | €4,876 | €4,989 | +€113 | +2.3% |
| Financial income | 75/76B | €173 | €572 | +€399 | +230.0% |
| Recurring financial income | 75 | €173 | €572 | +€399 | +230.0% |
| Financial charges | 65/66B | €30 | €26 | -€4 | -14.3% |
| Recurring financial charges | 65 | €30 | €26 | -€4 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €5,019 | €5,535 | +€516 | +10.3% |
| Income taxes | 67/77 | €3,332 | €1,498 | -€1,834 | -55.0% |
| Profit (loss) for the period | 9904 | €1,687 | €4,037 | +€2,350 | +139.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,687 | €4,037 | +€2,350 | +139.3% |
Source: filed annual accounts (NBB), fiscal years ended 1 December 2024 and 1 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.