PLOTS Consulting: 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.
PLOTS Consulting
Largest movements
- Cash -€11,432
down €11,432 (-24.3%), from €47,069 to €35,637
mainly Contributions, distributions and other (-€38,720) and Other debts (-€21,161)
- Receivables within one year -€10,313
down €10,313 (-33.0%), from €31,214 to €20,901
of which Other amounts receivable: -€6,603
- Tangible fixed assets +€7,433
up €7,433 (+34.5%), from €21,531 to €28,964
of which Furniture and vehicles: +€6,813
- Deferred charges and accrued income -€2,559
no longer reported in 2025 (was €2,559)
- Other debts -€21,161
down €21,161 (-30.9%), from €68,531 to €47,370
- Tax, wage and social debts -€9,796
down €9,796 (-42.1%), from €23,294 to €13,499
- Current portion of long-term debt +€7,817
new in 2025: €7,817
- Debts after one year +€6,715
new in 2025: €6,715
- Trade debts -€1,029
down €1,029 (-20.1%), from €5,116 to €4,087
- Gross operating margin +€32,110
up €32,110 (+96.3%), from €33,328 to €65,438
- Financial income -€17,864
no longer reported in 2025 (was €17,864)
- Taxes +€5,784
up €5,784 (+80.3%), from €7,205 to €12,989
- Depreciation +€4,070
up €4,070 (+46.8%), from €8,702 to €12,772
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 | €102,372 | €85,502 | -€16,871 | -16.5% |
| Fixed assets | 21/28 | €21,531 | €28,964 | +€7,433 | +34.5% |
| Tangible fixed assets | 22/27 | €21,531 | €28,964 | +€7,433 | +34.5% |
| Plant, machinery and equipment | 23 | €3,711 | €4,330 | +€620 | +16.7% |
| Furniture and vehicles | 24 | €17,820 | €24,634 | +€6,813 | +38.2% |
| Current assets | 29/58 | €80,841 | €56,538 | -€24,303 | -30.1% |
| Amounts receivable within one year | 40/41 | €31,214 | €20,901 | -€10,313 | -33.0% |
| Trade receivables | 40 | €22,600 | €18,890 | -€3,710 | -16.4% |
| Other amounts receivable | 41 | €8,614 | €2,011 | -€6,603 | -76.7% |
| Cash at bank and in hand | 54/58 | €47,069 | €35,637 | -€11,432 | -24.3% |
| Deferred charges and accrued income | 490/1 | €2,559 | - | -€2,559 | |
| Total equity and liabilities | 10/49 | €102,372 | €85,502 | -€16,871 | -16.5% |
| Equity | 10/15 | €5,431 | €5,433 | +€2 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €431 | €433 | +€2 | +0.5% |
| Distributable reserves | 133 | €431 | €433 | +€2 | +0.5% |
| Amounts payable | 17/49 | €96,942 | €80,069 | -€16,873 | -17.4% |
| Amounts payable after more than one year | 17 | - | €6,715 | +€6,715 | |
| Financial debts | 170/4 | - | €6,715 | +€6,715 | |
| Amounts payable within one year | 42/48 | €96,942 | €72,774 | -€24,168 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,817 | +€7,817 | |
| Trade debts | 44 | €5,116 | €4,087 | -€1,029 | -20.1% |
| Suppliers | 440/4 | €5,116 | €4,087 | -€1,029 | -20.1% |
| Taxes, remuneration and social security | 45 | €23,294 | €13,499 | -€9,796 | -42.1% |
| Taxes | 450/3 | €23,294 | €13,499 | -€9,796 | -42.1% |
| Other amounts payable | 47/48 | €68,531 | €47,370 | -€21,161 | -30.9% |
| Accrued charges and deferred income | 492/3 | - | €580 | +€580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,702 | €12,772 | +€4,070 | +46.8% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €33,328 | €65,438 | +€32,110 | +96.3% |
| Operating profit (loss) | 9901 | €24,499 | €52,538 | +€28,039 | +114.4% |
| Financial income | 75/76B | €17,864 | - | -€17,864 | |
| Recurring financial income | 75 | €17,864 | - | -€17,864 | |
| Financial charges | 65/66B | €874 | €827 | -€48 | -5.5% |
| Recurring financial charges | 65 | €874 | €827 | -€48 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €41,489 | €51,711 | +€10,222 | +24.6% |
| Income taxes | 67/77 | €7,205 | €12,989 | +€5,784 | +80.3% |
| Profit (loss) for the period | 9904 | €34,284 | €38,722 | +€4,438 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,284 | €38,722 | +€4,438 | +12.9% |
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 8 October 2026 via checked.be.