C PLATA: 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.
C PLATA
Largest movements
- Receivables within one year -€51,732
down €51,732 (-61.1%), from €84,710 to €32,978
of which Trade receivables: -€68,911
- Cash -€4,434
down €4,434 (-9.0%), from €49,157 to €44,723
mainly Trade debts (-€75,688) and Debts after one year (-€2,179)
- Trade debts -€75,688
down €75,688 (-95.0%), from €79,682 to €3,994
- Profit (loss) carried forward +€17,610
up €17,610 (+41.5%), from €42,385 to €59,996
- Tax, wage and social debts +€2,407
up €2,407 (+67.2%), from €3,582 to €5,988
of which Remuneration and social security: +€1,375
- Debts after one year -€2,179
down €2,179 (-79.3%), from €2,749 to €570
- Gross operating margin +€55,127
up €55,127, from -€7,821 to €47,307
- Staff costs +€20,878
new in 2025: €20,878
- Depreciation -€7,936
down €7,936 (-77.8%), from €10,201 to €2,266
- Taxes +€4,986
up €4,986 (+1,558%), from €320 to €5,306
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 | €137,862 | €80,797 | -€57,065 | -41.4% |
| Fixed assets | 21/28 | €3,996 | €3,096 | -€899 | -22.5% |
| Tangible fixed assets | 22/27 | €3,996 | €2,841 | -€1,155 | -28.9% |
| Plant, machinery and equipment | 23 | €1,823 | €1,438 | -€385 | -21.1% |
| Furniture and vehicles | 24 | €2,172 | €1,403 | -€769 | -35.4% |
| Financial fixed assets | 28 | - | €255 | +€255 | |
| Current assets | 29/58 | €133,866 | €77,701 | -€56,166 | -42.0% |
| Amounts receivable within one year | 40/41 | €84,710 | €32,978 | -€51,732 | -61.1% |
| Trade receivables | 40 | €80,274 | €11,362 | -€68,911 | -85.8% |
| Other amounts receivable | 41 | €4,436 | €21,615 | +€17,179 | +387% |
| Cash at bank and in hand | 54/58 | €49,157 | €44,723 | -€4,434 | -9.0% |
| Total equity and liabilities | 10/49 | €137,862 | €80,797 | -€57,065 | -41.4% |
| Equity | 10/15 | €49,822 | €67,432 | +€17,610 | +35.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,237 | €1,237 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,237 | €1,237 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,237 | €1,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,385 | €59,996 | +€17,610 | +41.5% |
| Amounts payable | 17/49 | €88,040 | €13,364 | -€74,676 | -84.8% |
| Amounts payable after more than one year | 17 | €2,749 | €570 | -€2,179 | -79.3% |
| Financial debts | 170/4 | €2,749 | €570 | -€2,179 | -79.3% |
| Amounts payable within one year | 42/48 | €85,291 | €12,162 | -€73,130 | -85.7% |
| Current portion of amounts payable after more than one year | 42 | €2,027 | €2,179 | +€152 | +7.5% |
| Trade debts | 44 | €79,682 | €3,994 | -€75,688 | -95.0% |
| Suppliers | 440/4 | €79,682 | €3,994 | -€75,688 | -95.0% |
| Taxes, remuneration and social security | 45 | €3,582 | €5,988 | +€2,407 | +67.2% |
| Taxes | 450/3 | €3,582 | €4,613 | +€1,031 | +28.8% |
| Remuneration and social security | 454/9 | - | €1,375 | +€1,375 | |
| Accrued charges and deferred income | 492/3 | - | €633 | +€633 | |
| Remuneration, social security and pensions | 62 | - | €20,878 | +€20,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,201 | €2,266 | -€7,936 | -77.8% |
| Other operating charges | 640/8 | €658 | €1,011 | +€352 | +53.5% |
| Gross operating margin | 9900 | -€7,821 | €47,307 | +€55,127 | |
| Operating profit (loss) | 9901 | -€18,680 | €23,152 | +€41,832 | |
| Financial income | 75/76B | €180 | €301 | +€121 | +66.9% |
| Recurring financial income | 75 | €180 | €301 | +€121 | +66.9% |
| Financial charges | 65/66B | €961 | €537 | -€424 | -44.1% |
| Recurring financial charges | 65 | €961 | €537 | -€424 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,461 | €22,916 | +€42,377 | |
| Income taxes | 67/77 | €320 | €5,306 | +€4,986 | +1,558% |
| Profit (loss) for the period | 9904 | -€19,781 | €17,610 | +€37,391 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,781 | €17,610 | +€37,391 |
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 23 October 2026 via checked.be.