PLOUTOS CONSULTANCY: 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.
PLOUTOS CONSULTANCY
Largest movements
- Cash +€49,203
up €49,203 (+129%), from €38,141 to €87,344
mainly Net result for the year (+€73,473) and Other debts (+€24,031)
- Financial fixed assets +€30,080
new in 2025: €30,080
- Receivables within one year +€24,674
up €24,674 (+203%), from €12,147 to €36,821
of which Trade receivables: +€23,749
- Tangible fixed assets +€3,038
new in 2025: €3,038
- Deferred charges and accrued income -€2,718
down €2,718 (-25.1%), from €10,831 to €8,114
- Reserves +€73,473
up €73,473 (+197%), from €37,338 to €110,811
- Other debts +€24,031
up €24,031 (+2,798%), from €859 to €24,890
- Tax, wage and social debts +€9,033
up €9,033 (+50.3%), from €17,946 to €26,979
of which Taxes: +€10,783
- Trade debts -€1,960
down €1,960 (-53.3%), from €3,676 to €1,716
- Gross operating margin +€48,957
up €48,957 (+96.5%), from €50,710 to €99,667
- Taxes +€9,455
up €9,455 (+93.1%), from €10,159 to €19,615
- Financial charges +€4,195
up €4,195 (+209%), from €2,005 to €6,199
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 | €61,119 | €165,396 | +€104,277 | +171% |
| Fixed assets | 21/28 | - | €33,118 | +€33,118 | |
| Tangible fixed assets | 22/27 | - | €3,038 | +€3,038 | |
| Plant, machinery and equipment | 23 | - | €3,038 | +€3,038 | |
| Financial fixed assets | 28 | - | €30,080 | +€30,080 | |
| Current assets | 29/58 | €61,119 | €132,278 | +€71,159 | +116% |
| Amounts receivable within one year | 40/41 | €12,147 | €36,821 | +€24,674 | +203% |
| Trade receivables | 40 | €12,027 | €35,776 | +€23,749 | +197% |
| Other amounts receivable | 41 | €120 | €1,045 | +€925 | +772% |
| Cash at bank and in hand | 54/58 | €38,141 | €87,344 | +€49,203 | +129% |
| Deferred charges and accrued income | 490/1 | €10,831 | €8,114 | -€2,718 | -25.1% |
| Total equity and liabilities | 10/49 | €61,119 | €165,396 | +€104,277 | +171% |
| Equity | 10/15 | €38,338 | €111,811 | +€73,473 | +192% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €37,338 | €110,811 | +€73,473 | +197% |
| Distributable reserves | 133 | €37,338 | €110,811 | +€73,473 | +197% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,781 | €53,584 | +€30,804 | +135% |
| Amounts payable within one year | 42/48 | €22,481 | €53,584 | +€31,104 | +138% |
| Trade debts | 44 | €3,676 | €1,716 | -€1,960 | -53.3% |
| Suppliers | 440/4 | €3,676 | €1,716 | -€1,960 | -53.3% |
| Taxes, remuneration and social security | 45 | €17,946 | €26,979 | +€9,033 | +50.3% |
| Taxes | 450/3 | €16,196 | €26,979 | +€10,783 | +66.6% |
| Remuneration and social security | 454/9 | €1,750 | €0 | -€1,750 | -100% |
| Other amounts payable | 47/48 | €859 | €24,890 | +€24,031 | +2,798% |
| Accrued charges and deferred income | 492/3 | €300 | €0 | -€300 | -100% |
| Remuneration, social security and pensions | 62 | - | €115 | +€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €255 | +€255 | |
| Other operating charges | 640/8 | €348 | €314 | -€35 | -10.0% |
| Gross operating margin | 9900 | €50,710 | €99,667 | +€48,957 | +96.5% |
| Operating profit (loss) | 9901 | €50,361 | €98,984 | +€48,623 | +96.5% |
| Financial income | 75/76B | - | €303 | +€303 | |
| Recurring financial income | 75 | - | €303 | +€303 | |
| Financial charges | 65/66B | €2,005 | €6,199 | +€4,195 | +209% |
| Recurring financial charges | 65 | €2,005 | €6,199 | +€4,195 | +209% |
| Profit (loss) for the period before taxes | 9903 | €48,357 | €93,088 | +€44,732 | +92.5% |
| Income taxes | 67/77 | €10,159 | €19,615 | +€9,455 | +93.1% |
| Profit (loss) for the period | 9904 | €38,197 | €73,473 | +€35,276 | +92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,197 | €73,473 | +€35,276 | +92.4% |
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 19 October 2026 via checked.be.