PLSIMONIS: 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.
PLSIMONIS
Largest movements
- Cash -€11,253
down €11,253 (-33.2%), from €33,944 to €22,691
mainly Contributions, distributions and other (-€33,500) and Investment in fixed assets (net) (-€14,914)
- Tangible fixed assets -€9,625
down €9,625 (-5.3%), from €181,860 to €172,235
of which Land and buildings: -€12,368
- Receivables within one year -€3,807
down €3,807 (-30.7%), from €12,381 to €8,574
of which Other amounts receivable: -€3,987
- Profit (loss) carried forward -€11,477
down €11,477 (-36.1%), from €31,827 to €20,350
- Tax, wage and social debts -€8,580
down €8,580 (-70.4%), from €12,180 to €3,600
- Debts after one year -€6,676
down €6,676 (-6.1%), from €108,637 to €101,961
- Turnover -€22,512
down €22,512 (-10.0%), from €224,574 to €202,062
- Gross operating margin -€21,471
down €21,471 (-27.3%), from €78,770 to €57,299
- Taxes -€12,022
down €12,022 (-69.1%), from €17,397 to €5,375
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 | €229,105 | €203,598 | -€25,507 | -11.1% |
| Fixed assets | 21/28 | €181,860 | €172,235 | -€9,625 | -5.3% |
| Tangible fixed assets | 22/27 | €181,860 | €172,235 | -€9,625 | -5.3% |
| Land and buildings | 22 | €147,506 | €135,138 | -€12,368 | -8.4% |
| Plant, machinery and equipment | 23 | €29,698 | €32,691 | +€2,993 | +10.1% |
| Furniture and vehicles | 24 | €4,656 | €4,406 | -€250 | -5.4% |
| Current assets | 29/58 | €47,245 | €31,363 | -€15,882 | -33.6% |
| Amounts receivable within one year | 40/41 | €12,381 | €8,574 | -€3,807 | -30.7% |
| Trade receivables | 40 | €8,394 | €8,574 | +€180 | +2.1% |
| Other amounts receivable | 41 | €3,987 | - | -€3,987 | |
| Cash at bank and in hand | 54/58 | €33,944 | €22,691 | -€11,253 | -33.2% |
| Deferred charges and accrued income | 490/1 | €920 | €98 | -€822 | -89.3% |
| Total equity and liabilities | 10/49 | €229,105 | €203,598 | -€25,507 | -11.1% |
| Equity | 10/15 | €85,627 | €74,150 | -€11,477 | -13.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €33,800 | €33,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €31,800 | €31,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,827 | €20,350 | -€11,477 | -36.1% |
| Amounts payable | 17/49 | €143,478 | €129,448 | -€14,030 | -9.8% |
| Amounts payable after more than one year | 17 | €108,637 | €101,961 | -€6,676 | -6.1% |
| Financial debts | 170/4 | €108,637 | €101,961 | -€6,676 | -6.1% |
| Amounts payable within one year | 42/48 | €34,841 | €27,487 | -€7,354 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €20,395 | €21,692 | +€1,297 | +6.4% |
| Trade debts | 44 | €2,266 | €1,920 | -€346 | -15.3% |
| Suppliers | 440/4 | €2,266 | €1,920 | -€346 | -15.3% |
| Taxes, remuneration and social security | 45 | €12,180 | €3,600 | -€8,580 | -70.4% |
| Taxes | 450/3 | €12,180 | €3,600 | -€8,580 | -70.4% |
| Other amounts payable | 47/48 | - | €275 | +€275 | |
| Turnover | 70 | €224,574 | €202,062 | -€22,512 | -10.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €145,804 | €144,763 | -€1,041 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,161 | €24,539 | +€378 | +1.6% |
| Other operating charges | 640/8 | €1,360 | €1,199 | -€161 | -11.8% |
| Gross operating margin | 9900 | €78,770 | €57,299 | -€21,471 | -27.3% |
| Operating profit (loss) | 9901 | €53,249 | €31,561 | -€21,688 | -40.7% |
| Financial income | 75/76B | - | €66 | +€66 | |
| Recurring financial income | 75 | - | €66 | +€66 | |
| Financial charges | 65/66B | €4,033 | €4,229 | +€196 | +4.9% |
| Recurring financial charges | 65 | €4,033 | €4,229 | +€196 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €49,216 | €27,398 | -€21,818 | -44.3% |
| Income taxes | 67/77 | €17,397 | €5,375 | -€12,022 | -69.1% |
| Profit (loss) for the period | 9904 | €31,819 | €22,023 | -€9,796 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,819 | €22,023 | -€9,796 | -30.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.