PLP CONSULT: 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.
PLP CONSULT
Largest movements
- Receivables within one year +€16,342
up €16,342 (+457%), from €3,576 to €19,918
of which Other amounts receivable: +€17,225
- Tangible fixed assets -€1,064
down €1,064 (-31.8%), from €3,345 to €2,282
- Cash -€1,036
down €1,036 (-2.6%), from €39,285 to €38,248
mainly Receivables within one year (-€16,342) and Tax, wage and social debts (-€9,180)
- Profit (loss) carried forward +€20,376
up €20,376 (+55.8%), from €36,523 to €56,899
- Tax, wage and social debts -€9,180
down €9,180 (-66.5%), from €13,813 to €4,633
- Current portion of long-term debt +€4,686
new in 2025: €4,686
- Trade debts -€1,320
down €1,320 (-58.1%), from €2,270 to €951
- Gross operating margin -€6,108
down €6,108 (-18.1%), from €33,774 to €27,666
- Purchases and services +€4,591
up €4,591 (+7.9%), from €58,157 to €62,748
- Turnover -€1,500
down €1,500 (-1.6%), from €91,712 to €90,212
- Taxes -€1,047
down €1,047 (-15.6%), from €6,694 to €5,646
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 | €54,606 | €69,168 | +€14,562 | +26.7% |
| Fixed assets | 21/28 | €3,345 | €2,282 | -€1,064 | -31.8% |
| Tangible fixed assets | 22/27 | €3,345 | €2,282 | -€1,064 | -31.8% |
| Furniture and vehicles | 24 | €3,345 | €2,282 | -€1,064 | -31.8% |
| Current assets | 29/58 | €51,261 | €66,886 | +€15,625 | +30.5% |
| Amounts receivable after more than one year | 29 | €8,400 | €8,720 | +€320 | +3.8% |
| Trade receivables | 290 | €8,400 | €8,720 | +€320 | +3.8% |
| Amounts receivable within one year | 40/41 | €3,576 | €19,918 | +€16,342 | +457% |
| Trade receivables | 40 | €884 | - | -€884 | |
| Other amounts receivable | 41 | €2,693 | €19,918 | +€17,225 | +640% |
| Cash at bank and in hand | 54/58 | €39,285 | €38,248 | -€1,036 | -2.6% |
| Total equity and liabilities | 10/49 | €54,606 | €69,168 | +€14,562 | +26.7% |
| Equity | 10/15 | €38,523 | €58,899 | +€20,376 | +52.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,523 | €56,899 | +€20,376 | +55.8% |
| Amounts payable | 17/49 | €16,083 | €10,269 | -€5,814 | -36.1% |
| Amounts payable within one year | 42/48 | €16,083 | €10,269 | -€5,814 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,686 | +€4,686 | |
| Trade debts | 44 | €2,270 | €951 | -€1,320 | -58.1% |
| Suppliers | 440/4 | €2,270 | €951 | -€1,320 | -58.1% |
| Taxes, remuneration and social security | 45 | €13,813 | €4,633 | -€9,180 | -66.5% |
| Taxes | 450/3 | €13,813 | €4,633 | -€9,180 | -66.5% |
| Turnover | 70 | €91,712 | €90,212 | -€1,500 | -1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,157 | €62,748 | +€4,591 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,061 | €1,426 | +€366 | +34.5% |
| Other operating charges | 640/8 | €631 | €387 | -€244 | -38.7% |
| Gross operating margin | 9900 | €33,774 | €27,666 | -€6,108 | -18.1% |
| Operating profit (loss) | 9901 | €32,082 | €25,853 | -€6,230 | -19.4% |
| Financial income | 75/76B | €320 | €320 | = | 0.0% |
| Recurring financial income | 75 | €320 | €320 | = | 0.0% |
| Financial charges | 65/66B | €39 | €150 | +€111 | +285% |
| Recurring financial charges | 65 | €39 | €150 | +€111 | +285% |
| Profit (loss) for the period before taxes | 9903 | €32,363 | €26,022 | -€6,341 | -19.6% |
| Income taxes | 67/77 | €6,694 | €5,646 | -€1,047 | -15.6% |
| Profit (loss) for the period | 9904 | €25,669 | €20,376 | -€5,293 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,669 | €20,376 | -€5,293 | -20.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.