PLS Consultance: 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.
PLS Consultance
Largest movements
- Cash -€16,730
down €16,730 (-38.6%), from €43,348 to €26,618
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€5,594)
- Tangible fixed assets -€8,839
down €8,839 (-43.1%), from €20,529 to €11,690
of which Furniture and vehicles: -€7,965
- Receivables within one year +€5,594
up €5,594 (+34.8%), from €16,057 to €21,651
of which Trade receivables: +€5,096
- Deferred charges and accrued income +€1,217
up €1,217 (+180%), from €676 to €1,893
- Profit (loss) carried forward -€48,822
down €48,822 (-82.1%), from €59,484 to €10,662
- Other debts +€33,243
up €33,243 (+4,394%), from €757 to €34,000
- Tax, wage and social debts +€5,257
up €5,257 (+137%), from €3,825 to €9,082
- Current portion of long-term debt -€4,981
down €4,981 (-59.9%), from €8,314 to €3,333
- Debts after one year -€4,196
down €4,196 (-100%), from €4,196 to €0
- Gross operating margin -€7,839
down €7,839 (-13.9%), from €56,417 to €48,578
- Depreciation -€7,226
down €7,226 (-53.9%), from €13,397 to €6,171
- Other operating charges +€5,411
up €5,411 (+806%), from €671 to €6,082
- Financial charges +€828
up €828 (+146%), from €569 to €1,397
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 | €81,365 | €62,508 | -€18,858 | -23.2% |
| Fixed assets | 21/28 | €21,284 | €12,345 | -€8,939 | -42.0% |
| Intangible fixed assets | 21 | €708 | €608 | -€100 | -14.1% |
| Tangible fixed assets | 22/27 | €20,529 | €11,690 | -€8,839 | -43.1% |
| Furniture and vehicles | 24 | €16,000 | €8,035 | -€7,965 | -49.8% |
| Other tangible fixed assets | 26 | €4,529 | €3,655 | -€874 | -19.3% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €60,082 | €50,163 | -€9,919 | -16.5% |
| Amounts receivable within one year | 40/41 | €16,057 | €21,651 | +€5,594 | +34.8% |
| Trade receivables | 40 | €15,142 | €20,238 | +€5,096 | +33.7% |
| Other amounts receivable | 41 | €915 | €1,414 | +€498 | +54.4% |
| Cash at bank and in hand | 54/58 | €43,348 | €26,618 | -€16,730 | -38.6% |
| Deferred charges and accrued income | 490/1 | €676 | €1,893 | +€1,217 | +180% |
| Total equity and liabilities | 10/49 | €81,365 | €62,508 | -€18,858 | -23.2% |
| Equity | 10/15 | €63,484 | €14,662 | -€48,822 | -76.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,484 | €10,662 | -€48,822 | -82.1% |
| Amounts payable | 17/49 | €17,881 | €47,845 | +€29,964 | +168% |
| Amounts payable after more than one year | 17 | €4,196 | €0 | -€4,196 | -100% |
| Financial debts | 170/4 | €4,196 | €0 | -€4,196 | -100% |
| Amounts payable within one year | 42/48 | €13,685 | €47,845 | +€34,161 | +250% |
| Current portion of amounts payable after more than one year | 42 | €8,314 | €3,333 | -€4,981 | -59.9% |
| Trade debts | 44 | €789 | €1,430 | +€641 | +81.4% |
| Suppliers | 440/4 | €789 | €1,430 | +€641 | +81.4% |
| Taxes, remuneration and social security | 45 | €3,825 | €9,082 | +€5,257 | +137% |
| Taxes | 450/3 | €3,825 | €9,082 | +€5,257 | +137% |
| Other amounts payable | 47/48 | €757 | €34,000 | +€33,243 | +4,394% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,397 | €6,171 | -€7,226 | -53.9% |
| Other operating charges | 640/8 | €671 | €6,082 | +€5,411 | +806% |
| Gross operating margin | 9900 | €56,417 | €48,578 | -€7,839 | -13.9% |
| Operating profit (loss) | 9901 | €42,348 | €36,324 | -€6,024 | -14.2% |
| Financial income | 75/76B | €2 | €11 | +€9 | +435% |
| Recurring financial income | 75 | €2 | €11 | +€9 | +435% |
| Financial charges | 65/66B | €569 | €1,397 | +€828 | +146% |
| Recurring financial charges | 65 | €569 | €1,397 | +€828 | +146% |
| Profit (loss) for the period before taxes | 9903 | €41,782 | €34,938 | -€6,844 | -16.4% |
| Income taxes | 67/77 | €9,164 | €8,760 | -€404 | -4.4% |
| Profit (loss) for the period | 9904 | €32,618 | €26,178 | -€6,440 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,618 | €26,178 | -€6,440 | -19.7% |
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 25 October 2026 via checked.be.