PLOTNIK: 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.
PLOTNIK
Largest movements
- Receivables within one year +€16,908
up €16,908 (+9.8%), from €172,556 to €189,464
- Receivables after one year +€3,925
up €3,925 (+4.8%), from €82,467 to €86,392
- Tangible fixed assets -€3,240
down €3,240 (-13.1%), from €24,745 to €21,505
of which Furniture and vehicles: -€1,630
- Profit (loss) carried forward +€9,357
up €9,357 (+26.9%), from -€34,847 to -€25,490
- Other debts +€7,516
up €7,516 (+2.5%), from €305,929 to €313,445
- Gross operating margin +€9,625
up €9,625 (+93.8%), from -€10,266 to -€641
- Financial income +€2,886
up €2,886 (+24.3%), from €11,898 to €14,784
- Financial charges -€124
down €124 (-13.8%), from €894 to €771
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,625 | €298,061 | +€17,436 | +6.2% |
| Fixed assets | 21/28 | €25,325 | €22,085 | -€3,240 | -12.8% |
| Tangible fixed assets | 22/27 | €24,745 | €21,505 | -€3,240 | -13.1% |
| Land and buildings | 22 | €16,473 | €16,032 | -€441 | -2.7% |
| Furniture and vehicles | 24 | €3,523 | €1,894 | -€1,630 | -46.3% |
| Other tangible fixed assets | 26 | €4,749 | €3,580 | -€1,169 | -24.6% |
| Financial fixed assets | 28 | €580 | €580 | = | 0.0% |
| Current assets | 29/58 | €255,300 | €275,976 | +€20,676 | +8.1% |
| Amounts receivable after more than one year | 29 | €82,467 | €86,392 | +€3,925 | +4.8% |
| Other amounts receivable | 291 | €82,467 | €86,392 | +€3,925 | +4.8% |
| Amounts receivable within one year | 40/41 | €172,556 | €189,464 | +€16,908 | +9.8% |
| Other amounts receivable | 41 | €172,556 | €189,464 | +€16,908 | +9.8% |
| Cash at bank and in hand | 54/58 | €277 | €101 | -€176 | -63.5% |
| Deferred charges and accrued income | 490/1 | - | €19 | +€19 | |
| Total equity and liabilities | 10/49 | €280,625 | €298,061 | +€17,436 | +6.2% |
| Equity | 10/15 | -€26,787 | -€17,430 | +€9,357 | +34.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,847 | -€25,490 | +€9,357 | +26.9% |
| Amounts payable | 17/49 | €307,412 | €315,492 | +€8,080 | +2.6% |
| Amounts payable within one year | 42/48 | €307,412 | €315,492 | +€8,080 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,224 | €612 | -€612 | -50.0% |
| Credit institutions | 430/8 | €1,224 | €612 | -€612 | -50.0% |
| Trade debts | 44 | €259 | €1,434 | +€1,175 | +453.6% |
| Suppliers | 440/4 | €259 | €1,434 | +€1,175 | +453.6% |
| Other amounts payable | 47/48 | €305,929 | €313,445 | +€7,516 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,240 | €3,240 | = | 0.0% |
| Other operating charges | 640/8 | €761 | €775 | +€15 | +1.9% |
| Gross operating margin | 9900 | -€10,266 | -€641 | +€9,625 | +93.8% |
| Operating profit (loss) | 9901 | -€14,267 | -€4,656 | +€9,611 | +67.4% |
| Financial income | 75/76B | €11,898 | €14,784 | +€2,886 | +24.3% |
| Recurring financial income | 75 | €11,898 | €14,784 | +€2,886 | +24.3% |
| Financial charges | 65/66B | €894 | €771 | -€124 | -13.8% |
| Recurring financial charges | 65 | €894 | €771 | -€124 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,263 | €9,357 | +€12,620 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,263 | €9,357 | +€12,620 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,263 | €9,357 | +€12,620 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.