PLACID: 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.
PLACID
Largest movements
- Receivables within one year +€34,492
new in 2024: €34,492
of which Other amounts receivable: +€34,190
- Deferred charges and accrued income -€27,795
no longer reported in 2024 (was €27,795)
- Tangible fixed assets -€7,709
down €7,709 (-1.8%), from €433,425 to €425,716
- Debts after one year -€18,826
down €18,826 (-4.4%), from €430,160 to €411,334
of which Financial debts: -€18,583
- Profit (loss) carried forward +€11,107
up €11,107 (+33.1%), from -€33,528 to -€22,421
- Trade debts +€5,317
up €5,317 (+54.7%), from €9,723 to €15,040
- Gross operating margin -€1,510
down €1,510 (-4.8%), from €31,315 to €29,805
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €461,220 | €460,208 | -€1,012 | -0.2% |
| Fixed assets | 21/28 | €433,425 | €425,716 | -€7,709 | -1.8% |
| Tangible fixed assets | 22/27 | €433,425 | €425,716 | -€7,709 | -1.8% |
| Land and buildings | 22 | €433,425 | €425,716 | -€7,709 | -1.8% |
| Current assets | 29/58 | €27,795 | €34,492 | +€6,697 | +24.1% |
| Amounts receivable within one year | 40/41 | - | €34,492 | +€34,492 | |
| Trade receivables | 40 | - | €303 | +€303 | |
| Other amounts receivable | 41 | - | €34,190 | +€34,190 | |
| Deferred charges and accrued income | 490/1 | €27,795 | - | -€27,795 | |
| Total equity and liabilities | 10/49 | €461,220 | €460,208 | -€1,012 | -0.2% |
| Equity | 10/15 | -€13,528 | -€2,421 | +€11,107 | +82.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,528 | -€22,421 | +€11,107 | +33.1% |
| Amounts payable | 17/49 | €474,749 | €462,629 | -€12,119 | -2.6% |
| Amounts payable after more than one year | 17 | €430,160 | €411,334 | -€18,826 | -4.4% |
| Financial debts | 170/4 | €309,918 | €291,334 | -€18,583 | -6.0% |
| Other amounts payable | 178/9 | €120,242 | €120,000 | -€242 | -0.2% |
| Amounts payable within one year | 42/48 | €28,024 | €35,287 | +€7,263 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €18,294 | €20,058 | +€1,764 | +9.6% |
| Financial debts | 43 | €7 | - | -€7 | |
| Credit institutions | 430/8 | €7 | - | -€7 | |
| Trade debts | 44 | €9,723 | €15,040 | +€5,317 | +54.7% |
| Suppliers | 440/4 | €9,723 | €15,040 | +€5,317 | +54.7% |
| Other amounts payable | 47/48 | - | €189 | +€189 | |
| Accrued charges and deferred income | 492/3 | €16,564 | €16,008 | -€556 | -3.4% |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,709 | €7,709 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,384 | €2,387 | +€3 | +0.1% |
| Gross operating margin | 9900 | €31,315 | €29,805 | -€1,510 | -4.8% |
| Operating profit (loss) | 9901 | €21,221 | €19,708 | -€1,513 | -7.1% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €8,847 | €8,616 | -€231 | -2.6% |
| Recurring financial charges | 65 | €8,847 | €8,616 | -€231 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €12,374 | €11,107 | -€1,267 | -10.2% |
| Profit (loss) for the period | 9904 | €12,374 | €11,107 | -€1,267 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,374 | €11,107 | -€1,267 | -10.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.