PRO - PLAN

Absorbed by VM Beheer Private limited companyKBO/BCE: BE 0437.792.672 subsidiary of VM Beheer

Part of the group JVM Invest 8 companies

See the group

PRO - PLAN

Financial year 2025

Follow Report

Annual accounts 2025

abbreviated format, filed on 30-09-2026, 61 days late

€378,134

▲ 14×

€370,592

▲ €370,978

€373,487

▲ 17×

€279,987

▲ 19×

83.8%

▲ 8.5 percentage points

Turnover and EBIT margin are not published. The abbreviated format does not require them. The turnover shown is an estimate from the gross margin.

Turnover ≈ €890,000. Estimated: probably between €540,000 and €1.5m.

Money flows

no detail for 2025

Balance sheet

balance sheet total €575,432 on 31-12-2025

What the company ownsHow it is paid for

in euro

Staff

Staff costs divided by the average number of full-time equivalents.

people who joined people who left

Filed annual accounts

as filed with the National Bank, click a year to choose it

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
Balance sheet: assets
`20/58`	575,432	402,611	574,282	754,196	768,777	757,053	646,559	627,803	646,848	702,863	612,351	524,519	334,018	311,833	310,174	328,654	440,010	209,568	260,536	282,717
`21/28`	66,924	259,602	299,397	334,724	413,522	463,747	447,811	482,974	499,044	474,083	361,709	324,655	196,295	195,735	199,912	277,657	378,499	148,040	177,035	212,929
`21`	-	-	-	-	-	-	-	-	347	694	1,246	2,549	2,635	3,031	4,197	1,865	-	-	-	248
`22/27`	66,924	259,602	299,397	331,776	410,374	460,600	444,664	479,826	496,930	471,622	359,232	320,875	192,429	191,473	194,484	274,561	377,268	146,809	174,527	208,711
`22`	66,924	231,800	299,397	256,633	260,909	265,371	251,350	255,971	260,821	240,236	245,289	250,624	171,260	172,364	173,467	268,505	373,209	136,145	161,079	188,901
`23`	-	-	0	1,107	5,226	8,487	7,523	11,802	14,283	13,749	18,905	15,971	9,007	1,379	1,635	2,180	-	249	550	973
`24`	-	-	-	0	36,935	46,169	14,874	26,306	45,441	75,448	40,144	52,895	10,315	15,421	16,610	642	364	6,259	12,898	18,647
`26`	0	27,803	0	74,037	107,305	140,573	170,917	185,747	176,384	142,188	54,893	1,385	1,847	2,309	2,771	3,233	3,695	4,156	-	190
`28`	-	-	0	2,948	3,148	3,148	3,148	3,148	1,768	1,768	1,231	1,231	1,231	1,231	1,231	1,231	1,231	1,231	2,507	3,970
`29/58`	508,509	143,009	274,884	419,472	355,255	293,306	198,747	144,829	147,803	228,780	250,642	199,864	137,723	116,098	110,262	50,997	61,511	61,527	83,501	69,788
`29`	-	-	-	-	0	20,000	20,000	20,000	12,000	-	-	-	-	-	-	-	-	-	13,138	13,138
`291`	-	-	-	-	0	20,000	20,000	20,000	12,000	-	-	-	-	-	-	-	-	-	13,138	13,138
`40/41`	481,715	2,961	39,027	323,758	74,518	49,430	36,325	41,125	84,888	54,937	35,988	78,953	44,635	31,248	28,931	27,599	45,643	36,082	25,282	18,634
`40`	633	310	36,179	323,758	72,111	40,375	20,372	11,805	46,240	43,142	31,682	76,489	42,530	29,951	28,577	27,143	44,188	35,133	22,850	16,861
`41`	481,082	2,651	2,848	0	2,407	9,056	15,953	29,320	38,649	11,795	4,306	2,464	2,105	1,297	354	457	1,454	949	2,432	1,773
`54/58`	23,672	138,254	235,285	94,917	279,755	203,953	130,778	75,869	46,552	173,663	214,654	116,873	89,105	81,643	77,914	16,823	12,131	23,201	20,553	14,413
`490/1`	3,122	1,794	572	797	982	19,923	11,645	7,835	4,363	180	-	4,038	3,983	3,206	3,418	6,574	3,738	2,244	24,528	23,602
Balance sheet: equity and liabilities
`10/49`	575,432	402,611	574,282	754,196	768,777	757,053	646,559	627,803	646,848	702,863	612,351	524,519	334,018	311,833	310,174	328,654	440,010	209,568	260,536	282,717
`10/15`	482,479	303,386	411,362	430,531	366,509	362,688	298,390	207,988	204,837	203,911	145,308	69,294	15,142	3,842	-23,317	54,343	176,334	-69,912	-38,109	-54,528
`10/11`	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681
`100`	-	-	-	-	-	-	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681	45,681
`12`	0	98,000	98,000	98,000	98,000	98,000	98,000	98,000	98,000	98,000	102,000	102,000	102,000	102,000	102,000	256,667	256,667	-	-	-
`13`	282,720	7,720	7,720	7,720	7,720	7,720	7,720	7,720	4,568	4,568	229,283	229,283	229,283	229,283	229,283	74,616	74,616	1,283	1,283	1,283
`130/1`	-	0	4,568	4,568	4,568	4,568	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`130`	-	-	-	-	-	-	4,568	4,568	4,568	4,568	466	466	466	466	466	466	466	466	466	466
`1311`	-	0	4,568	4,568	4,568	4,568	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`132`	275,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`133`	7,720	7,720	3,151	3,151	3,151	3,151	3,151	3,151	-	-	228,817	228,817	228,817	228,817	228,817	74,150	74,150	817	817	817
`14`	154,079	151,986	259,962	279,131	215,109	211,288	146,990	56,588	56,588	55,663	-231,656	-307,670	-361,822	-373,122	-400,281	-322,621	-200,629	-116,876	-85,073	-101,492
`16`	91,667	-	-	-	-	-	-	-	-	-	-	35,000	35,000	-	-	-	-	-	-	-
`160/5`	-	-	-	-	-	-	-	-	-	-	-	35,000	35,000	-	-	-	-	-	-	-
`168`	91,667	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`17/49`	1,287	99,225	162,920	323,665	402,268	394,365	348,169	419,814	442,011	498,952	467,043	420,226	283,876	307,991	333,491	274,311	263,676	279,480	298,646	337,245
`17`	0	67,119	98,467	137,426	184,423	230,931	255,555	299,837	342,783	306,231	300,603	187,720	188,971	206,435	225,792	227,822	221,375	242,273	255,933	278,121
`170/4`	0	67,119	98,467	137,426	184,423	230,931	255,555	299,837	342,783	306,231	300,603	187,720	188,971	206,435	225,792	227,822	221,375	242,273	255,933	278,121
`42/48`	524	32,106	64,397	186,129	217,845	163,337	92,564	116,434	99,228	186,221	163,440	231,148	94,905	101,557	107,699	46,489	42,301	37,207	42,713	59,124
`42`	0	31,348	38,959	46,997	46,509	53,806	44,282	42,945	41,651	59,139	33,073	26,251	18,581	19,561	19,981	14,351	20,897	24,660	22,188	21,196
`43`	-	-	-	-	0	6,667	6,691	-	-	-	-	-	-	-	15	-	-	-	-	-
`430/8`	-	-	-	-	0	6,667	6,691	-	-	-	-	-	-	-	15	-	-	-	-	-
`44`	423	657	25,438	84,112	58,460	14,172	14,341	27,936	25,561	17,440	52,904	95,139	44,669	59,434	68,449	16,858	11,064	5,640	12,357	22,638
`440/4`	423	657	25,438	84,112	58,460	14,172	14,341	27,936	25,561	17,440	52,904	95,139	44,669	59,434	68,449	16,858	11,064	5,640	12,357	22,638
`46`	101	100	-	-	0	45,499	5,199	5,199	5,199	61,377	-	-	-	-	-	-	-	-	-	-
`45`	-	-	0	53,330	23,125	21,346	9,137	9,713	19,788	46,446	49,901	21,467	13,842	5,198	5,770	4,865	6,499	4,187	8,168	3,724
`450/3`	-	-	0	29,621	5,367	9,698	625	4,247	9,123	31,196	26,500	7,362	3,809	672	1,374	385	1,133	50	1,386	2,520
`454/9`	-	-	0	23,709	17,758	11,648	8,512	5,466	10,665	15,250	23,401	14,106	10,033	4,526	4,397	4,480	5,366	4,137	6,781	1,204
`47/48`	-	-	0	1,690	89,751	21,848	12,914	30,641	7,029	1,820	27,562	88,291	17,814	17,363	13,484	10,415	3,841	2,720	-	11,566
`492/3`	763	0	55	110	0	96	50	3,543	-	6,500	3,000	1,358	-	-	-	-	-	-	-	-
Income statement
`70`	-	-	-	-	-	-	-	-	-	-	-	-	335,788	-	-	-	-	-	-	-
`76A`	366,667	2,826	0	195,532	600	-	-	4,550	1,675	-	-	-	-	-	-	-	289	-	-	-
`9900`	378,134	27,657	23,827	269,394	217,979	288,723	274,436	168,370	296,413	319,226	268,349	227,288	156,172	89,314	81,309	47,792	77,091	95,427	108,483	69,652
`60/61`	-	-	-	-	-	-	-	-	-	-	-	-	196,269	-	-	-	-	-	-	-
`62`	-	0	209	130,708	143,065	127,670	77,418	75,115	135,892	124,861	142,139	120,876	83,540	37,483	41,959	38,418	37,826	37,672	38,069	32,193
`630`	2,895	22,621	32,379	38,787	50,540	60,084	57,102	67,151	86,214	78,115	58,517	30,763	12,481	9,603	102,111	108,089	112,741	36,577	36,870	48,652
`631/4`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	37,368	-	-
`635/8`	-	-	-	-	-	-	-	-	-	-	-35,000	-	35,000	-	-	-	-	-	-	-
`640/8`	4,647	5,422	5,143	5,460	6,350	10,388	5,525	8,307	56,301	18,853	9,472	13,520	6,062	4,979	4,470	9,191	3,284	4,692	2,569	4,345
`66A`	-	-	-	-	-	-	-	-	-	-	1,700	-	-	36	553	527	816	1,019	3,436	-
`9901`	370,592	-386	-13,904	94,439	18,025	90,581	134,392	17,797	18,005	97,398	93,221	62,130	19,088	37,249	-67,231	-107,906	-76,760	-20,881	30,974	-15,539
`75/76B`	1,401	514	163	340	455	1,144	1,177	2,527	3,772	2,203	463	3,077	1,616	432	347	577	5,450	2,689	1,811	1,013
`75`	1,401	514	163	340	455	1,144	1,177	1,700	2,097	2,203	463	3,077	1,616	432	347	577	5,450	2,689	1,811	1,013
`76B`	-	-	-	-	-	-	-	826	1,675	-	-	-	-	-	-	-	-	-	-	-
`65/66B`	3,234	6,757	5,386	7,470	9,232	10,068	11,919	13,294	15,700	11,733	12,303	10,883	9,247	10,361	10,180	14,136	11,917	12,592	12,931	13,918
`65`	3,234	6,757	5,386	7,470	9,232	10,068	11,919	13,294	15,700	11,733	12,303	10,883	9,247	10,361	10,180	14,136	11,917	12,592	12,931	13,918
`9903`	368,759	-6,629	-19,127	87,309	9,248	81,657	123,650	7,029	6,078	87,868	79,681	54,324	11,457	27,284	-77,617	-121,991	-83,754	-31,803	16,419	-28,443
`680`	91,667	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`67/77`	0	1,347	43	23,287	5,427	17,358	33,248	3,877	5,152	29,264	3,667	172	157	125	43	-	-	-	-	-
`9904`	277,093	-7,976	-19,169	64,022	3,821	64,299	90,401	3,151	926	58,604	76,014	54,152	11,300	27,159	-77,660	-121,991	-83,754	-31,803	16,419	-28,443
`689`	275,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`9905`	2,093	-7,976	-19,169	64,022	3,821	64,299	90,401	3,151	926	58,604	76,014	54,152	11,300	27,159	-77,660	-121,991	-83,754	-31,803	16,419	-28,443
Appropriation of the result
`9906`	154,079	251,986	259,962	279,131	215,109	211,288	146,990	59,740	56,588	-173,052	-231,656	-307,670	-361,822	-373,122	-400,281	-322,621	-200,629	-116,876	-85,073	-101,492
`14P`	151,986	259,962	279,131	215,109	211,288	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`791/2`	-	-	-	-	-	-	-	-	-	232,817	-	-	-	-	-	-	-	-	-	-
`691/2`	-	-	-	-	-	-	-	3,151	-	4,102	-	-	-	-	-	-	-	-	-	-
`6920`	-	-	-	-	-	-	-	-	-	4,102	-	-	-	-	-	-	-	-	-	-
`6921`	-	-	-	-	-	-	-	3,151	-	-	-	-	-	-	-	-	-	-	-	-
`694/7`	0	100,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`694`	0	100,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Social balance sheet
`9087`	0	0	0	1.9	2	3	1.5	1.5	3	3.2	3.2	3.1	2	1.2	1.4	1.7	1.1	1.3	1.2	1.2
Hours worked`1013`	-	-	-	3,814	1,999	4,638	2,569	2,421	4,978	5,439	5,439	5,358	3,559	1,743	2,284	2,154	1,919	2,281	2,101	2,047
Document	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF	PDF

The accounts for 16 older financial years (1990-2005) were filed as documents without figures as data, scans for example.

The notes to these accounts have 21 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.

Source: Annual accounts 2025 at the NBB, filed on 30-09-2026.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank

2025 annual accounts filed 61 days after the deadline. Filed on 30 September 2026, deadline 31 July 2026 (7 months after the close on 31 December 2025, Companies Code art. 3:10). Source: NBB, 2026-00541782.

Financial year	Type	Filed	Reference	Document
31-12-2025	abbreviated format	30-09-2026	2026-00541782	PDF
31-12-2024	abbreviated format	27-07-2025	2025-00325601	PDF
31-12-2023	abbreviated format	26-08-2024	2024-00378530	PDF
31-12-2022	abbreviated format	30-08-2023	2023-00377259	PDF
31-12-2021	abbreviated format	31-08-2022	2022-20410165	PDF
31-12-2020	abbreviated format	26-07-2021	2021-39200445	PDF
31-12-2019	abbreviated format	30-09-2020	2020-56200575	PDF
31-12-2018	abbreviated format	31-08-2019	2019-58000128	PDF
31-12-2017	abbreviated format	05-10-2018	2018-68600479	PDF
31-12-2016	abbreviated format	30-08-2017	2017-54400252	PDF
31-12-2015	abbreviated format	31-08-2016	2016-51800151	PDF
31-12-2014	abbreviated format	31-08-2015	2015-50200240	PDF
31-12-2013	abbreviated format	29-08-2014	2014-50400037	PDF
31-12-2012	abbreviated format	30-08-2013	2013-50500401	PDF
31-12-2011	abbreviated format	30-08-2012	2012-47900277	PDF
31-12-2010	abbreviated format	31-08-2011	2011-47400460	PDF
31-12-2009	abbreviated format	31-07-2010	2010-36800172	PDF
31-12-2008	abbreviated format	28-08-2009	2009-65000318	PDF
31-12-2007	abbreviated format	31-08-2008	2008-67300129	PDF
31-12-2006	abbreviated format	31-08-2007	2007-65800184	PDF
31-12-2005	abbreviated format	31-08-2006	2006-72202501	PDF
31-12-2004	abbreviated format	28-09-2005	2005-73501130	PDF
31-12-2003	abbreviated format	29-07-2004	2004-54104945	PDF
31-12-2002	abbreviated format	17-07-2003	2003-46305161	PDF
31-12-2001	abbreviated format	26-09-2002	2002-58800348	PDF
31-12-2000	abbreviated format	12-10-2001	2001-64100525	PDF
31-12-1999	abbreviated format	18-07-2000	2000-43102757	PDF
31-12-1998	abbreviated format	01-09-1999	1999-43702666	PDF
31-12-1997	abbreviated format	31-07-1998	1998-38003356	PDF
31-12-1996	abbreviated format	29-12-1997	1997-58405128	PDF
31-12-1995	abbreviated format	01-07-1996	1996-25901427	PDF
31-12-1994	abbreviated format	05-07-1995	1995-35902477	PDF
31-12-1993	abbreviated format	24-08-1994	1994-37002523	PDF
31-12-1992	abbreviated format	13-07-1993	1993-25904785	PDF
31-12-1991	abbreviated format	02-10-1992	1992-33901957	PDF
31-12-1990	abbreviated format	29-07-1991	1991-20203488	PDF

Key figures and ratios

per financial year, computed from the annual accounts

2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
373,487	22,235	18,475	133,226	68,565	150,666	191,494	84,948	104,219	175,513	151,738	92,892	31,569	46,852	34,881	183	35,982	15,696	67,845	33,113
279,987	14,645	13,210	102,810	54,360	124,383	147,503	70,303	87,140	136,719	134,531	84,914	23,781	36,762	24,451	-13,903	28,988	4,774	53,289	20,208
0	-17,174	-2,948	700	314	76,020	21,939	51,081	117,425	121,028	95,571	159,123	13,041	5,426	24,366	7,247	13,200	8,859	2,439	-
-114,582	-97,030	140,368	-184,838	75,802	73,175	54,908	29,317	-127,111	-40,991	97,781	27,768	7,462	3,730	61,090	4,693	-11,071	2,648	6,140	-
507,984	110,903	210,488	233,343	137,411	129,968	106,183	28,395	48,575	42,559	87,202	-31,284	42,818	14,541	2,563	4,508	19,210	24,320	40,789	10,664
-	-	-	-	-	-	-	-	-	-	-	-	5.7%	-	-	-	-	-	-	-
83.8%	75.4%	71.6%	57.1%	47.7%	47.9%	46.2%	33.1%	31.7%	29.0%	23.7%	13.2%	4.5%	1.2%	-7.5%	16.5%	40.1%	-33.4%	-14.6%	-19.3%
-	4.45	4.27	2.25	1.63	1.80	2.15	1.24	1.49	1.23	1.53	0.86	1.45	1.14	1.02	1.10	1.45	1.65	1.95	1.18
0.00	0.33	0.40	0.75	1.10	1.09	1.17	2.02	2.16	2.45	3.21	6.06	18.75	80.17	-	5.05	1.50	-	-	-
57.4%	-2.6%	-4.7%	14.9%	1.0%	17.7%	30.3%	1.5%	0.5%	28.7%	52.3%	78.1%	74.6%	706.9%	-	-224.5%	-47.5%	-	-	-
48.2%	-2.0%	-3.3%	8.5%	0.5%	8.5%	14.0%	0.5%	0.1%	8.3%	12.4%	10.3%	3.4%	8.7%	-25.0%	-37.1%	-19.0%	-15.2%	6.3%	-10.1%
over 100	3.29	3.43	17.84	7.43	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
-	-	-	-	-	-	-	-	-	-	-	-	46 days	-	-	-	-	-	-	-
-	-	-	-	-	-	-	-	-	-	-	-	83 days	-	-	-	-	-	-	-

A ratio outside any meaningful range has been withheld (balance sheet total €575,432, equity €482,479).

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Social balance sheet

Item	31-12-2022	31-12-2021
Employees at the balance-sheet date	-	2
full-time	-	1
part-time	-	1
in full-time equivalents	-	1.5
	1.9	2
On a permanent contract	-	2
Joined	2	3
Left	4	4
Training hours	585	-

Source: social balance sheet in the 2021 to 2022 annual accounts

Investments

fixed assets acquired

Item	2025	2024	2023	2022	2021
Tangible fixed assets	-	-	-	-	€314
Financial fixed assets	€0	-	-	€700	-
	€2,895	€22,621	€32,379	€38,787	€50,540

Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)

Insights on PRO - PLAN

The operating result for 2025 is a profit of €370,592, after a loss of €386 in 2024. It is the highest result since 2006.

Debt's share of the balance-sheet total falls from 24.6% to 0.2%. Equity is higher and debt is lower.

Annual accounts 2025

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Staff

Staff cost per FTE

Joined and left

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on PRO - PLAN

in euro

in euro