PMPLT: 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.
PMPLT
Largest movements
- Financial fixed assets +€381,133
up €381,133 (+143.0%), from €266,500 to €647,633
- Cash +€198,424
up €198,424 (+192.8%), from €102,894 to €301,318
mainly Net result for the year (+€487,041) and Other debts (+€263,259)
- Tangible fixed assets -€14,636
down €14,636 (-22.7%), from €64,387 to €49,751
- Profit (loss) carried forward +€372,041
up €372,041 (+1600.4%), from €23,247 to €395,289
- Other debts +€263,259
up €263,259 (+116.0%), from €226,941 to €490,200
- Debts after one year -€52,065
down €52,065 (-41.9%), from €124,324 to €72,259
- Tax, wage and social debts -€15,322
down €15,322 (-65.5%), from €23,391 to €8,069
- Financial income +€364,467
up €364,467 (+3644666600.0%), from €0 to €364,467
of which Financial income: +€250,000
- Gross operating margin +€65,826
up €65,826 (+52.9%), from €124,534 to €190,360
- Taxes +€15,346
up €15,346 (+55.4%), from €27,723 to €43,069
- Depreciation +€5,843
up €5,843 (+66.4%), from €8,794 to €14,636
- Financial charges -€4,672
down €4,672 (-35.1%), from €13,312 to €8,639
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 | €456,838 | €1,022,846 | +€566,008 | +123.9% |
| Fixed assets | 21/28 | €330,887 | €697,384 | +€366,497 | +110.8% |
| Tangible fixed assets | 22/27 | €64,387 | €49,751 | -€14,636 | -22.7% |
| Furniture and vehicles | 24 | €64,387 | €49,751 | -€14,636 | -22.7% |
| Financial fixed assets | 28 | €266,500 | €647,633 | +€381,133 | +143.0% |
| Current assets | 29/58 | €125,951 | €325,462 | +€199,511 | +158.4% |
| Amounts receivable within one year | 40/41 | €23,057 | €24,143 | +€1,086 | +4.7% |
| Trade receivables | 40 | €21,780 | €21,780 | = | 0.0% |
| Other amounts receivable | 41 | €1,277 | €2,363 | +€1,086 | +85.1% |
| Cash at bank and in hand | 54/58 | €102,894 | €301,318 | +€198,424 | +192.8% |
| Total equity and liabilities | 10/49 | €456,838 | €1,022,846 | +€566,008 | +123.9% |
| Equity | 10/15 | €25,747 | €397,789 | +€372,041 | +1445.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,247 | €395,289 | +€372,041 | +1600.4% |
| Amounts payable | 17/49 | €431,091 | €625,057 | +€193,966 | +45.0% |
| Amounts payable after more than one year | 17 | €124,324 | €72,259 | -€52,065 | -41.9% |
| Financial debts | 170/4 | €124,324 | €72,259 | -€52,065 | -41.9% |
| Amounts payable within one year | 42/48 | €300,943 | €550,721 | +€249,778 | +83.0% |
| Current portion of amounts payable after more than one year | 42 | €50,122 | €52,065 | +€1,943 | +3.9% |
| Trade debts | 44 | €489 | €387 | -€101 | -20.8% |
| Suppliers | 440/4 | €489 | €387 | -€101 | -20.8% |
| Taxes, remuneration and social security | 45 | €23,391 | €8,069 | -€15,322 | -65.5% |
| Taxes | 450/3 | €23,391 | €8,069 | -€15,322 | -65.5% |
| Other amounts payable | 47/48 | €226,941 | €490,200 | +€263,259 | +116.0% |
| Accrued charges and deferred income | 492/3 | €5,824 | €2,077 | -€3,747 | -64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,794 | €14,636 | +€5,843 | +66.4% |
| Other operating charges | 640/8 | €1,458 | €1,440 | -€18 | -1.2% |
| Gross operating margin | 9900 | €124,534 | €190,360 | +€65,826 | +52.9% |
| Operating profit (loss) | 9901 | €114,282 | €174,283 | +€60,001 | +52.5% |
| Financial income | 75/76B | €0 | €364,467 | +€364,467 | +3644666600.0% |
| Recurring financial income | 75 | €0 | €250,000 | +€250,000 | +2499999900.0% |
| Non-recurring financial income | 76B | - | €114,467 | +€114,467 | |
| Financial charges | 65/66B | €13,312 | €8,639 | -€4,672 | -35.1% |
| Recurring financial charges | 65 | €13,312 | €8,639 | -€4,672 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €100,970 | €530,111 | +€429,141 | +425.0% |
| Income taxes | 67/77 | €27,723 | €43,069 | +€15,346 | +55.4% |
| Profit (loss) for the period | 9904 | €73,247 | €487,041 | +€413,794 | +564.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,247 | €487,041 | +€413,794 | +564.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.