PLT BIOCONSULT: 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.
PLT BIOCONSULT
Largest movements
- Cash -€19,893
down €19,893 (-96.0%), from €20,728 to €835
mainly Net result for the year (-€49,773) and Receivables within one year (-€11,026)
- Receivables within one year +€11,026
up €11,026 (+57.7%), from €19,095 to €30,120
of which Trade receivables: +€8,372
- Deferred charges and accrued income +€535
up €535 (+208%), from €257 to €791
- Tangible fixed assets -€446
down €446 (-39.2%), from €1,139 to €693
of which Other tangible fixed assets: -€446
- Profit (loss) carried forward -€49,773
down €49,773, from €14,108 to -€35,665
- Other debts +€34,071
up €34,071, from €0 to €34,071
- Trade debts +€10,042
up €10,042 (+288%), from €3,487 to €13,529
- Tax, wage and social debts -€3,119
down €3,119 (-20.7%), from €15,084 to €11,965
of which Taxes: -€9,169
- Gross operating margin -€32,492
down €32,492, from €12,306 to -€20,186
- Depreciation -€2,348
down €2,348 (-84.0%), from €2,794 to €446
- Other operating charges -€413
down €413 (-47.2%), from €874 to €461
- Staff costs +€344
up €344 (+1.2%), from €27,951 to €28,295
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 | €41,278 | €32,499 | -€8,779 | -21.3% |
| Fixed assets | 21/28 | €1,199 | €753 | -€446 | -37.2% |
| Tangible fixed assets | 22/27 | €1,139 | €693 | -€446 | -39.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,139 | €693 | -€446 | -39.2% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €40,079 | €31,746 | -€8,333 | -20.8% |
| Amounts receivable within one year | 40/41 | €19,095 | €30,120 | +€11,026 | +57.7% |
| Trade receivables | 40 | €10,360 | €18,732 | +€8,372 | +80.8% |
| Other amounts receivable | 41 | €8,735 | €11,388 | +€2,654 | +30.4% |
| Cash at bank and in hand | 54/58 | €20,728 | €835 | -€19,893 | -96.0% |
| Deferred charges and accrued income | 490/1 | €257 | €791 | +€535 | +208% |
| Total equity and liabilities | 10/49 | €41,278 | €32,499 | -€8,779 | -21.3% |
| Equity | 10/15 | €22,708 | -€27,065 | -€49,773 | |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,108 | -€35,665 | -€49,773 | |
| Amounts payable | 17/49 | €18,570 | €59,564 | +€40,994 | +221% |
| Amounts payable within one year | 42/48 | €18,570 | €59,564 | +€40,994 | +221% |
| Trade debts | 44 | €3,487 | €13,529 | +€10,042 | +288% |
| Suppliers | 440/4 | €3,487 | €13,529 | +€10,042 | +288% |
| Taxes, remuneration and social security | 45 | €15,084 | €11,965 | -€3,119 | -20.7% |
| Taxes | 450/3 | €11,222 | €2,053 | -€9,169 | -81.7% |
| Remuneration and social security | 454/9 | €3,862 | €9,912 | +€6,050 | +157% |
| Other amounts payable | 47/48 | €0 | €34,071 | +€34,071 | |
| Remuneration, social security and pensions | 62 | €27,951 | €28,295 | +€344 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,794 | €446 | -€2,348 | -84.0% |
| Other operating charges | 640/8 | €874 | €461 | -€413 | -47.2% |
| Gross operating margin | 9900 | €12,306 | -€20,186 | -€32,492 | |
| Operating profit (loss) | 9901 | -€19,312 | -€49,388 | -€30,075 | -156% |
| Financial income | 75/76B | €52 | €0 | -€52 | -100.0% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -100.0% |
| Financial charges | 65/66B | €72 | €78 | +€6 | +8.7% |
| Recurring financial charges | 65 | €72 | €78 | +€6 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,332 | -€49,466 | -€30,134 | -156% |
| Income taxes | 67/77 | €305 | €307 | +€2 | +0.8% |
| Profit (loss) for the period | 9904 | -€19,636 | -€49,773 | -€30,137 | -153% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,636 | -€49,773 | -€30,137 | -153% |
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 28 October 2026 via checked.be.