PLAN VERT
InactiveInactive; last annual accounts for fiscal year 2025. Dissolved without liquidation on 30-12-2026.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Filed after the deadline
The financial year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 02-12-2025, 32 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
32 d late
2024
29 d late
2023
30 d late
2022
30 d late
2021
30 d late
2020
30 d late
2019
120 d late
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 7 accounts on average 43 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
History
Financials · fiscal year 2025, full schema
Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€8,374▼ 91.9%
2024 · €103,991
Working capital
€262,341▲ 7.8%
2024 · €243,248
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€41,550▲ 9.3%€1,672▼ 96.0%€9,077▲ 443%€143,166▲ 1,477%€17,360▼ 87.9%
Net result€33,003▲ 35.9%€146▼ 99.6%€4,211▲ 2,789%€103,991▲ 2,369%€8,374▼ 91.9%
Equity€160,343▲ 8.8%€160,488▲ 0.1%€164,700▲ 2.6%€268,691▲ 63.1%€277,065▲ 3.1%
Total assets€479,482▲ 1.0%€476,825▼ 0.6%€492,475▲ 3.3%€373,576▼ 24.1%€427,218▲ 14.4%
Debt€121,789▼ 6.4%€118,986▼ 2.3%€130,424▲ 9.6%€104,885▼ 19.6%€150,153▲ 43.2%
Working capital€314,041▼ 5.6%€303,119▼ 3.5%€324,137▲ 6.9%€243,248▼ 25.0%€262,341▲ 7.8%
Staff (FTE)3.1▼ 24.4%3.9▲ 25.8%3▼ 23.1%3=3=
Why a figure moved sharply
- 2024 Equity +63% on 2023. Cause not known from the registers.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 88% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €427,218
Fixed assets
€14,733 ▼ 43.5%
Current assets
€412,485 ▲ 18.7%
Equity and liabilities €427,218
Equity
€277,065 ▲ 3.1%
Debt
€150,153 ▲ 43.2%
Debt's share of the balance-sheet total rises from 28.1% to 35.1%. Equity and debt are higher.
Key figures and ratios
EBITDA
€29,427▼
2024 · €155,192
Cash flow
€20,442▼
2024 · €116,017
Current ratio
2.75▼
2024 · 3.33
Quick ratio
2.73▼
2024 · 3.32
Debt to equity
0.54▲
2024 · 0.39
ROE
3.0%▼
2024 · 38.7%
ROA
2.0%▼
2024 · 27.8%
Interest coverage
29.19▼
2024 · 185.62
Debt ≤ 1 year
€150,144▲
2024 · €104,264
Income taxes
€10,880▼
2024 · €39,029
Staff costs
€133,780▼
2024 · €134,389
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | €172,999 | €123,609 | €134,389 | €133,780 | ▼ 0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €8,252 | €14,021 | €11,579 | €12,026 | €12,067 | ▲ 0.3% |
| Other operating charges640/8 | - | €1,647 | €1,042 | €4,324 | €874 | ▼ 79.8% |
| Gross operating margin9900 | €168,986 | €190,339 | €145,306 | €293,905 | €164,081 | ▼ 44.2% |
| Operating profit (loss)9901 | €41,550 | €1,672 | €9,077 | €143,166 | €17,360 | ▼ 87.9% |
| Financial income75/76B | - | €627 | €289 | €690 | €2,903 | ▲ 320% |
| Recurring financial income75 | €14 | €627 | €289 | €690 | €2,903 | ▲ 320% |
| Financial charges65/66B | - | €2,153 | €1,597 | €836 | €1,008 | ▲ 20.6% |
| Recurring financial charges65 | €1,447 | €2,153 | €1,597 | €836 | €1,008 | ▲ 20.6% |
| Profit (loss) for the period before taxes9903 | €40,116 | €146 | €7,768 | €143,020 | €19,255 | ▼ 86.5% |
| Income taxes67/77 | €7,113 | - | €3,557 | €39,029 | €10,880 | ▼ 72.1% |
| Profit (loss) for the period9904 | €33,003 | €146 | €4,211 | €103,991 | €8,374 | ▼ 91.9% |
| Profit (loss) for the period to be appropriated9905 | €33,003 | €146 | €4,211 | €103,991 | €8,374 | ▼ 91.9% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €479,482 | €476,825 | €492,475 | €373,576 | €427,218 | ▲ 14.4% |
| Fixed assets21/28 | €43,739 | €54,807 | €38,090 | €26,064 | €14,733 | ▼ 43.5% |
| Tangible fixed assets22/27 | €43,447 | €53,445 | €36,728 | €24,702 | €13,371 | ▼ 45.9% |
| Furniture and vehicles24 | - | €46,316 | €36,728 | €24,702 | €13,371 | ▼ 45.9% |
| Other tangible fixed assets26 | - | €7,130 | - | - | - | - |
| Financial fixed assets28 | €292 | €1,362 | €1,362 | €1,362 | €1,362 | = |
| Current assets29/58 | €435,743 | €422,018 | €454,385 | €347,512 | €412,485 | ▲ 18.7% |
| Stocks and contracts in progress3 | €8,596 | €13,114 | €4,614 | €1,524 | €1,869 | ▲ 22.6% |
| Stocks30/36 | - | €13,114 | €4,614 | €1,524 | €1,869 | ▲ 22.6% |
| Amounts receivable within one year40/41 | €152,671 | €146,021 | €158,756 | €199,453 | €370,146 | ▲ 85.6% |
| Trade receivables40 | - | €139,035 | €141,976 | €150,376 | €169,505 | ▲ 12.7% |
| Other amounts receivable41 | - | €6,986 | €16,780 | €49,077 | €200,640 | ▲ 309% |
| Cash at bank and in hand54/58 | €266,975 | €256,718 | €282,262 | €142,872 | €36,792 | ▼ 74.2% |
| Deferred charges and accrued income490/1 | - | €6,165 | €8,752 | €3,663 | €3,678 | ▲ 0.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €479,482 | €476,825 | €492,475 | €373,576 | €427,218 | ▲ 14.4% |
| Equity10/15 | €160,343 | €160,488 | €164,700 | €268,691 | €277,065 | ▲ 3.1% |
| Contributions10/11 | €62,000 | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Capital10 | - | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Issued capital100 | - | €62,000 | €62,000 | €62,000 | €62,000 | = |
| Reserves13 | €16,049 | €16,049 | €16,049 | €16,049 | €16,049 | = |
| Non-distributable reserves130/1 | - | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Legal reserve130 | - | €6,200 | €6,200 | €6,200 | €6,200 | = |
| Distributable reserves133 | - | €9,849 | €9,849 | €9,849 | €9,849 | = |
| Profit (loss) carried forward14 | €82,293 | €82,439 | €86,651 | €190,641 | €199,016 | ▲ 4.4% |
| Provisions and deferred taxes16 | €197,351 | €197,351 | €197,351 | - | - | - |
| Provisions for liabilities and charges160/5 | - | €197,351 | €197,351 | - | - | - |
| Pensions and similar obligations160 | - | €197,351 | €197,351 | - | - | - |
| Amounts payable17/49 | €121,789 | €118,986 | €130,424 | €104,885 | €150,153 | ▲ 43.2% |
| Amounts payable within one year42/48 | €121,702 | €118,899 | €130,248 | €104,264 | €150,144 | ▲ 44.0% |
| Trade debts44 | €37,124 | €41,369 | €84,204 | €42,079 | €120,850 | ▲ 187% |
| Suppliers440/4 | - | €41,369 | €84,204 | €42,079 | €120,850 | ▲ 187% |
| Taxes, remuneration and social security45 | - | €17,248 | €34,044 | €62,185 | €29,294 | ▼ 52.9% |
| Taxes450/3 | - | €9,910 | €25,596 | €55,707 | €23,354 | ▼ 58.1% |
| Remuneration and social security454/9 | - | €7,338 | €8,448 | €6,478 | €5,940 | ▼ 8.3% |
| Other amounts payable47/48 | - | €60,282 | €12,000 | - | - | - |
| Accrued charges and deferred income492/3 | - | €87 | €176 | €621 | €9 | ▼ 98.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €33,003 | €146 | €4,211 | €103,991 | €8,374 | ▼ 91.9% |
| + Depreciation and write-downs630 | €8,252 | €14,021 | €11,579 | €12,026 | €12,067 | ▲ 0.3% |
| Operating cash flow (approximation) | €41,255 | €14,167 | €15,790 | €116,017 | €20,442 | ▼ 82.4% |
| Investment in fixed assets (approximation) | - | -€25,089 | €5,138 | €0 | -€737 | - |
| Change in cash | - | -€10,257 | €25,544 | -€139,391 | -€106,080 | ▲ 23.9% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
23-02
State Gazette act
Restructuring · End & cessationMerger · Dissolution · Accounting effect11 facts ▸
State Gazette act
Restructuring · End & cessation
Merger · Dissolution · Accounting effect11 facts ▸
- General meeting, 30-12-2026
- Merger, absorption, 30-12-2026
- Dissolution, 30-12-2026
- Accounting effect, 01-04-2025
- Power of attorney, PEGAZ
- Power of attorney, Françoise LEJEUNE
- Power of attorney, Arnaud LUX
- Merger project, 17-09-2025, 24-09-2025
- Declaration, Le patrimoine de la société absorbée ne comporte aucun immeuble, ni droit réel immobilier de nature quelconque
- Declaration, Aucune action de la société absorbante n'est créée ni attribuée, aucun paiement de soulte en espèces ou autrement
- Capital
2025
02-12
NBB filing
Annual accounts filed
fiscal year 2025 · full schema · 32 days late
2024
29-11
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 29 days late
31-03
Financial
Highest result since 2019net €103,991 ▲2,369%
Operating result €143,166, net result €103,991, both a record.
31-03
Financial
Equity above €200,000Eq €268,691 ▲63.1%
6 profitable years in a row build equity to €268,691.
2023
30-11
NBB filing
Annual accounts filed
fiscal year 2023 · full schema · 30 days late
2022
30-11
NBB filing
Annual accounts filed
fiscal year 2022 · full schema · 30 days late
31-03
Financial
Weakest financial yearnet €146 ▼99.6%
Net result drops to €146, the lowest in the series.
2021
30-11
NBB filing
Annual accounts filed
fiscal year 2021 · full schema · 30 days late
31-03
Financial
Equity above €150,000Eq €160,343 ▲8.8%
3 profitable years in a row build equity to €160,343.
2020
30-11
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 30 days late
28-02
NBB filing
Annual accounts filed
fiscal year 2019 · full schema · 120 days late
Show earlier events
2018
19-11
NBB filing
Annual accounts filed
fiscal year 2018 · full schema · 19 days late
2017
27-11
NBB filing
Annual accounts filed
fiscal year 2017 · full schema · 27 days late
2016
27-09
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 6 acts read
About the unread acts
Of the 6 Belgian State Gazette acts we know for this company, 1 has been read. The other 5 have not been read yet: what they contain is neither established nor disproved here.
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Structure & network
Owners and holdings
1 ownerChain of control
- TOPGREEN
- PLAN VERT
Highest known parent: TOPGREEN. The sources do not say who stands above it.
Owners 1
- TOPGREENparent96.18%
Holdings 0
No holding stated in the accounts, acts or LEI register we read.
According to the annual accounts of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
Acquisitions and mergers
1 transactionTaken over by:Horticulture de la Chênaie
Capital and shareholders
Capital over the years
- 23-02-2026 Capital stated in the act · 125 shares