PLT Engineering 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.
PLT Engineering Consult
Largest movements
- Cash +€19,822
up €19,822 (+40.4%), from €49,073 to €68,894
mainly Net result for the year (+€42,765) and Tax, wage and social debts (+€14,792)
- Receivables within one year +€2,204
up €2,204 (+7.4%), from €29,881 to €32,085
of which Trade receivables: +€6,166
- Debts after one year -€32,015
down €32,015 (-72.4%), from €44,191 to €12,176
- Reserves +€27,000
up €27,000 (+113%), from €24,000 to €51,000
- Tax, wage and social debts +€14,792
up €14,792 (+180%), from €8,205 to €22,997
- Other debts +€8,967
up €8,967 (+1,076%), from €833 to €9,800
- Profit (loss) carried forward +€1,765
up €1,765 (+568%), from €311 to €2,076
- Gross operating margin +€17,873
up €17,873 (+36.2%), from €49,390 to €67,262
- Taxes +€10,302
up €10,302 (+92.8%), from €11,103 to €21,405
- Other operating charges -€2,630
down €2,630 (-79.8%), from €3,294 to €664
- Financial charges -€712
down €712 (-22.6%), from €3,150 to €2,438
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 | €79,259 | €100,979 | +€21,720 | +27.4% |
| Current assets | 29/58 | €79,259 | €100,979 | +€21,720 | +27.4% |
| Amounts receivable within one year | 40/41 | €29,881 | €32,085 | +€2,204 | +7.4% |
| Trade receivables | 40 | €25,918 | €32,085 | +€6,166 | +23.8% |
| Other amounts receivable | 41 | €3,962 | - | -€3,962 | |
| Cash at bank and in hand | 54/58 | €49,073 | €68,894 | +€19,822 | +40.4% |
| Deferred charges and accrued income | 490/1 | €305 | - | -€305 | |
| Total equity and liabilities | 10/49 | €79,259 | €100,979 | +€21,720 | +27.4% |
| Equity | 10/15 | €24,311 | €53,076 | +€28,765 | +118% |
| Reserves | 13 | €24,000 | €51,000 | +€27,000 | +113% |
| Distributable reserves | 133 | €24,000 | €51,000 | +€27,000 | +113% |
| Profit (loss) carried forward | 14 | €311 | €2,076 | +€1,765 | +568% |
| Amounts payable | 17/49 | €54,948 | €47,903 | -€7,045 | -12.8% |
| Amounts payable after more than one year | 17 | €44,191 | €12,176 | -€32,015 | -72.4% |
| Other amounts payable | 178/9 | €44,191 | €12,176 | -€32,015 | -72.4% |
| Amounts payable within one year | 42/48 | €10,756 | €35,727 | +€24,971 | +232% |
| Trade debts | 44 | €1,718 | €2,930 | +€1,212 | +70.5% |
| Suppliers | 440/4 | €1,718 | €2,930 | +€1,212 | +70.5% |
| Taxes, remuneration and social security | 45 | €8,205 | €22,997 | +€14,792 | +180% |
| Taxes | 450/3 | €8,205 | €22,997 | +€14,792 | +180% |
| Other amounts payable | 47/48 | €833 | €9,800 | +€8,967 | +1,076% |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Other operating charges | 640/8 | €3,294 | €664 | -€2,630 | -79.8% |
| Gross operating margin | 9900 | €49,390 | €67,262 | +€17,873 | +36.2% |
| Operating profit (loss) | 9901 | €45,846 | €66,598 | +€20,752 | +45.3% |
| Financial income | 75/76B | €1 | €9 | +€8 | +555% |
| Recurring financial income | 75 | €1 | €9 | +€8 | +555% |
| Financial charges | 65/66B | €3,150 | €2,438 | -€712 | -22.6% |
| Recurring financial charges | 65 | €3,150 | €2,438 | -€712 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €42,697 | €64,170 | +€21,473 | +50.3% |
| Income taxes | 67/77 | €11,103 | €21,405 | +€10,302 | +92.8% |
| Profit (loss) for the period | 9904 | €31,594 | €42,765 | +€11,170 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,594 | €42,765 | +€11,170 | +35.4% |
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 16 October 2026 via checked.be.