PLT-CONCEPT: 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-CONCEPT
Largest movements
- Receivables within one year -€26,998
down €26,998 (-62.8%), from €42,988 to €15,990
- Profit (loss) carried forward -€107,947
down €107,947, from €45,523 to -€62,424
- Debts within one year +€80,947
up €80,947 (+2193.6%), from €3,690 to €84,637
of which Other debts: +€46,013
- Staff costs +€98,350
new in 2022: €98,350
- Gross operating margin -€87,127
down €87,127, from €82,351 to -€4,776
- Depreciation -€9,778
no longer reported in 2022 (was €9,778)
- Other operating charges +€4,235
new in 2022: €4,235
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,213 | €22,213 | -€27,000 | -54.9% |
| Fixed assets | 21/28 | €6,222 | €6,222 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,222 | €6,222 | = | 0.0% |
| Furniture and vehicles | 24 | - | €6,222 | +€6,222 | |
| Current assets | 29/58 | €42,991 | €15,991 | -€27,000 | -62.8% |
| Amounts receivable within one year | 40/41 | €42,988 | €15,990 | -€26,998 | -62.8% |
| Trade receivables | 40 | - | €15,990 | +€15,990 | |
| Cash at bank and in hand | 54/58 | €2 | €1 | -€2 | -71.7% |
| Total equity and liabilities | 10/49 | €49,213 | €22,213 | -€27,000 | -54.9% |
| Equity | 10/15 | €45,523 | -€62,424 | -€107,947 | |
| Profit (loss) carried forward | 14 | €45,523 | -€62,424 | -€107,947 | |
| Amounts payable | 17/49 | €3,690 | €84,637 | +€80,947 | +2193.6% |
| Amounts payable within one year | 42/48 | €3,690 | €84,637 | +€80,947 | +2193.6% |
| Trade debts | 44 | €2,434 | €7,393 | +€4,959 | +203.7% |
| Suppliers | 440/4 | - | €7,393 | +€7,393 | |
| Taxes, remuneration and social security | 45 | - | €31,232 | +€31,232 | |
| Taxes | 450/3 | - | €8,054 | +€8,054 | |
| Remuneration and social security | 454/9 | - | €23,177 | +€23,177 | |
| Other amounts payable | 47/48 | - | €46,013 | +€46,013 | |
| Remuneration, social security and pensions | 62 | - | €98,350 | +€98,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,778 | - | -€9,778 | |
| Other operating charges | 640/8 | - | €4,235 | +€4,235 | |
| Gross operating margin | 9900 | €82,351 | -€4,776 | -€87,127 | |
| Operating profit (loss) | 9901 | €45,746 | -€107,361 | -€153,107 | |
| Financial charges | 65/66B | - | €586 | +€586 | |
| Recurring financial charges | 65 | €223 | €586 | +€363 | +162.7% |
| Profit (loss) for the period before taxes | 9903 | €45,523 | -€107,947 | -€153,469 | |
| Profit (loss) for the period | 9904 | €45,523 | -€107,947 | -€153,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,523 | -€107,947 | -€153,469 |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.