PLTC 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.
PLTC CONSULT
Largest movements
- Cash +€14,777
up €14,777 (+20.1%), from €73,518 to €88,295
mainly Other debts (+€32,963) and Net result for the year (+€20,224)
- Receivables within one year +€5,661
up €5,661 (+49.1%), from €11,524 to €17,186
of which Trade receivables: +€5,330
- Tangible fixed assets -€5,380
down €5,380 (-32.2%), from €16,724 to €11,343
of which Furniture and vehicles: -€7,262
- Other debts +€32,963
up €32,963 (+347%), from €9,500 to €42,463
- Reserves -€25,079
down €25,079 (-32.6%), from €76,885 to €51,806
- Tax, wage and social debts +€6,405
up €6,405 (+90.4%), from €7,084 to €13,489
of which Taxes: +€5,955
- Gross operating margin +€5,452
up €5,452 (+14.8%), from €36,939 to €42,391
- Taxes +€1,340
up €1,340 (+12.1%), from €11,059 to €12,399
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 | €102,053 | €117,063 | +€15,010 | +14.7% |
| Fixed assets | 21/28 | €16,724 | €11,343 | -€5,380 | -32.2% |
| Tangible fixed assets | 22/27 | €16,724 | €11,343 | -€5,380 | -32.2% |
| Plant, machinery and equipment | 23 | €43 | €1,925 | +€1,882 | +4,343% |
| Furniture and vehicles | 24 | €16,681 | €9,418 | -€7,262 | -43.5% |
| Current assets | 29/58 | €85,329 | €105,720 | +€20,391 | +23.9% |
| Amounts receivable within one year | 40/41 | €11,524 | €17,186 | +€5,661 | +49.1% |
| Trade receivables | 40 | €7,198 | €12,528 | +€5,330 | +74.1% |
| Other amounts receivable | 41 | €4,326 | €4,657 | +€331 | +7.7% |
| Cash at bank and in hand | 54/58 | €73,518 | €88,295 | +€14,777 | +20.1% |
| Deferred charges and accrued income | 490/1 | €287 | €240 | -€48 | -16.6% |
| Total equity and liabilities | 10/49 | €102,053 | €117,063 | +€15,010 | +14.7% |
| Equity | 10/15 | €83,893 | €58,815 | -€25,079 | -29.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,885 | €51,806 | -€25,079 | -32.6% |
| Distributable reserves | 133 | €76,885 | €51,806 | -€25,079 | -32.6% |
| Profit (loss) carried forward | 14 | €809 | €809 | = | 0.0% |
| Amounts payable | 17/49 | €18,160 | €58,249 | +€40,089 | +221% |
| Amounts payable within one year | 42/48 | €18,160 | €57,799 | +€39,639 | +218% |
| Trade debts | 44 | €1,576 | €1,847 | +€271 | +17.2% |
| Suppliers | 440/4 | €1,576 | €1,847 | +€271 | +17.2% |
| Taxes, remuneration and social security | 45 | €7,084 | €13,489 | +€6,405 | +90.4% |
| Taxes | 450/3 | €7,084 | €13,039 | +€5,955 | +84.1% |
| Remuneration and social security | 454/9 | - | €450 | +€450 | |
| Other amounts payable | 47/48 | €9,500 | €42,463 | +€32,963 | +347% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,744 | €8,914 | +€170 | +1.9% |
| Other operating charges | 640/8 | €648 | €998 | +€349 | +53.9% |
| Gross operating margin | 9900 | €36,939 | €42,391 | +€5,452 | +14.8% |
| Operating profit (loss) | 9901 | €27,546 | €32,479 | +€4,933 | +17.9% |
| Financial income | 75/76B | €287 | €240 | -€47 | -16.5% |
| Recurring financial income | 75 | €287 | €240 | -€47 | -16.5% |
| Financial charges | 65/66B | €86 | €96 | +€10 | +12.1% |
| Recurring financial charges | 65 | €86 | €96 | +€10 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €27,748 | €32,623 | +€4,875 | +17.6% |
| Income taxes | 67/77 | €11,059 | €12,399 | +€1,340 | +12.1% |
| Profit (loss) for the period | 9904 | €16,689 | €20,224 | +€3,535 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,689 | €20,224 | +€3,535 | +21.2% |
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.