A-PLAN: 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.
A-PLAN
Largest movements
- Receivables within one year -€28,291
down €28,291 (-66.6%), from €42,482 to €14,191
of which Trade receivables: -€33,522
- Tangible fixed assets +€9,935
up €9,935 (+2,624%), from €379 to €10,314
- Cash +€9,166
up €9,166 (+38.2%), from €24,018 to €33,184
mainly Receivables within one year (+€28,291) and Net result for the year (+€9,659)
- Deferred charges and accrued income +€9,032
up €9,032 (+1,484%), from €609 to €9,640
- Trade debts -€10,864
down €10,864 (-48.1%), from €22,582 to €11,718
- Profit (loss) carried forward +€9,659
up €9,659 (+10.1%), from -€95,498 to -€85,840
- Other debts +€3,912
up €3,912 (+8.8%), from €44,402 to €48,314
- Tax, wage and social debts -€2,865
down €2,865 (-21.1%), from €13,585 to €10,720
- Gross operating margin +€25,397
up €25,397, from -€2,651 to €22,746
- Financial charges -€4,966
down €4,966 (-54.7%), from €9,071 to €4,106
- Depreciation +€3,522
up €3,522 (+276%), from €1,277 to €4,799
- Other operating charges +€1,990
up €1,990 (+101%), from €1,978 to €3,967
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 | €67,487 | €67,329 | -€158 | -0.2% |
| Fixed assets | 21/28 | €379 | €10,314 | +€9,935 | +2,624% |
| Tangible fixed assets | 22/27 | €379 | €10,314 | +€9,935 | +2,624% |
| Furniture and vehicles | 24 | €379 | €10,314 | +€9,935 | +2,624% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €67,108 | €57,015 | -€10,093 | -15.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €42,482 | €14,191 | -€28,291 | -66.6% |
| Trade receivables | 40 | €41,824 | €8,302 | -€33,522 | -80.1% |
| Other amounts receivable | 41 | €658 | €5,888 | +€5,231 | +795% |
| Cash at bank and in hand | 54/58 | €24,018 | €33,184 | +€9,166 | +38.2% |
| Deferred charges and accrued income | 490/1 | €609 | €9,640 | +€9,032 | +1,484% |
| Total equity and liabilities | 10/49 | €67,487 | €67,329 | -€158 | -0.2% |
| Equity | 10/15 | -€85,451 | -€75,792 | +€9,659 | +11.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,848 | €3,848 | = | 0.0% |
| Distributable reserves | 133 | €3,848 | €3,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,498 | -€85,840 | +€9,659 | +10.1% |
| Amounts payable | 17/49 | €152,937 | €143,120 | -€9,817 | -6.4% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €80,569 | €70,752 | -€9,817 | -12.2% |
| Trade debts | 44 | €22,582 | €11,718 | -€10,864 | -48.1% |
| Suppliers | 440/4 | €22,582 | €11,718 | -€10,864 | -48.1% |
| Taxes, remuneration and social security | 45 | €13,585 | €10,720 | -€2,865 | -21.1% |
| Taxes | 450/3 | €13,585 | €10,720 | -€2,865 | -21.1% |
| Other amounts payable | 47/48 | €44,402 | €48,314 | +€3,912 | +8.8% |
| Accrued charges and deferred income | 492/3 | €2,368 | €2,369 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,277 | €4,799 | +€3,522 | +276% |
| Other operating charges | 640/8 | €1,978 | €3,967 | +€1,990 | +101% |
| Non-recurring operating charges | 66A | €118,847 | €0 | -€118,847 | -100% |
| Gross operating margin | 9900 | -€2,651 | €22,746 | +€25,397 | |
| Operating profit (loss) | 9901 | -€124,753 | €13,980 | +€138,732 | |
| Financial income | 75/76B | €13 | €127 | +€114 | +895% |
| Recurring financial income | 75 | €13 | €127 | +€114 | +895% |
| Financial charges | 65/66B | €9,071 | €4,106 | -€4,966 | -54.7% |
| Recurring financial charges | 65 | €9,071 | €4,106 | -€4,966 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | -€133,811 | €10,001 | +€143,812 | |
| Income taxes | 67/77 | €356 | €342 | -€14 | -3.9% |
| Profit (loss) for the period | 9904 | -€134,167 | €9,659 | +€143,826 | |
| Profit (loss) for the period to be appropriated | 9905 | -€134,167 | €9,659 | +€143,826 |
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 17 October 2026 via checked.be.