PLOG: 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.
PLOG
Largest movements
- Receivables within one year +€22,990
up €22,990 (+14.4%), from €159,375 to €182,365
of which Trade receivables: +€22,990
- Reserves +€14,982
up €14,982 (+979.2%), from €1,530 to €16,512
of which Distributable reserves: +€14,982
- Tax, wage and social debts +€8,604
up €8,604 (+95.0%), from €9,059 to €17,663
- Other operating charges +€2,265
new in 2025: €2,265
- Taxes +€1,032
up €1,032 (+14.8%), from €6,968 to €8,000
- Financial charges +€438
up €438 (+141.9%), from €308 to €746
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 | €183,426 | €206,180 | +€22,754 | +12.4% |
| Fixed assets | 21/28 | €962 | €252 | -€710 | -73.8% |
| Tangible fixed assets | 22/27 | €962 | €252 | -€710 | -73.8% |
| Plant, machinery and equipment | 23 | €962 | €252 | -€710 | -73.8% |
| Current assets | 29/58 | €182,464 | €205,928 | +€23,464 | +12.9% |
| Amounts receivable within one year | 40/41 | €159,375 | €182,365 | +€22,990 | +14.4% |
| Trade receivables | 40 | €21,175 | €44,165 | +€22,990 | +108.6% |
| Other amounts receivable | 41 | €138,200 | €138,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,989 | €23,563 | +€574 | +2.5% |
| Deferred charges and accrued income | 490/1 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €183,426 | €206,180 | +€22,754 | +12.4% |
| Equity | 10/15 | €65,818 | €80,800 | +€14,982 | +22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,530 | €16,512 | +€14,982 | +979.2% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Other | 1319 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €600 | €15,582 | +€14,982 | +2497.0% |
| Profit (loss) carried forward | 14 | €58,088 | €58,088 | +€0 | 0.0% |
| Amounts payable | 17/49 | €117,608 | €125,380 | +€7,772 | +6.6% |
| Amounts payable within one year | 42/48 | €117,608 | €125,380 | +€7,772 | +6.6% |
| Trade debts | 44 | €6,152 | €5,851 | -€300 | -4.9% |
| Suppliers | 440/4 | €6,152 | €5,851 | -€300 | -4.9% |
| Taxes, remuneration and social security | 45 | €9,059 | €17,663 | +€8,604 | +95.0% |
| Taxes | 450/3 | €9,059 | €17,663 | +€8,604 | +95.0% |
| Other amounts payable | 47/48 | €102,397 | €101,866 | -€531 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €710 | = | 0.0% |
| Other operating charges | 640/8 | - | €2,265 | +€2,265 | |
| Gross operating margin | 9900 | €26,562 | €26,668 | +€105 | +0.4% |
| Operating profit (loss) | 9901 | €25,852 | €23,693 | -€2,159 | -8.4% |
| Financial income | 75/76B | €27 | €35 | +€8 | +31.7% |
| Recurring financial income | 75 | €27 | €35 | +€8 | +31.7% |
| Financial charges | 65/66B | €308 | €746 | +€438 | +141.9% |
| Recurring financial charges | 65 | €308 | €746 | +€438 | +141.9% |
| Profit (loss) for the period before taxes | 9903 | €25,571 | €22,982 | -€2,588 | -10.1% |
| Income taxes | 67/77 | €6,968 | €8,000 | +€1,032 | +14.8% |
| Profit (loss) for the period | 9904 | €18,603 | €14,982 | -€3,621 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,603 | €14,982 | -€3,621 | -19.5% |
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 29 September 2026 via checked.be.