Aardplan: 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.
Aardplan
Largest movements
- Cash +€78,750
up €78,750 (+168%), from €46,955 to €125,706
mainly Current investments (+€70,000) and Net result for the year (+€20,343)
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Tangible fixed assets -€12,175
down €12,175 (-39.6%), from €30,741 to €18,566
of which Furniture and vehicles: -€10,754
- Reserves +€20,343
up €20,343 (+23.1%), from €88,162 to €108,505
- Other debts -€13,918
down €13,918 (-50.3%), from €27,644 to €13,726
- Debts after one year -€8,103
down €8,103 (-85.7%), from €9,459 to €1,356
- Taxes +€5,316
up €5,316 (+98.6%), from €5,393 to €10,710
- Gross operating margin +€4,188
up €4,188 (+10.3%), from €40,611 to €44,799
- Financial income +€1,465
up €1,465 (+153%), from €956 to €2,421
- Financial charges -€1,184
down €1,184 (-40.8%), from €2,904 to €1,720
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 | €155,663 | €153,812 | -€1,851 | -1.2% |
| Fixed assets | 21/28 | €30,741 | €18,566 | -€12,175 | -39.6% |
| Tangible fixed assets | 22/27 | €30,741 | €18,566 | -€12,175 | -39.6% |
| Plant, machinery and equipment | 23 | €5,261 | €3,840 | -€1,421 | -27.0% |
| Furniture and vehicles | 24 | €25,481 | €14,727 | -€10,754 | -42.2% |
| Current assets | 29/58 | €124,921 | €135,246 | +€10,324 | +8.3% |
| Amounts receivable within one year | 40/41 | €7,239 | €8,726 | +€1,487 | +20.5% |
| Trade receivables | 40 | €6,239 | €8,726 | +€2,487 | +39.9% |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €46,955 | €125,706 | +€78,750 | +168% |
| Deferred charges and accrued income | 490/1 | €727 | €814 | +€87 | +12.0% |
| Total equity and liabilities | 10/49 | €155,663 | €153,812 | -€1,851 | -1.2% |
| Equity | 10/15 | €106,762 | €127,105 | +€20,343 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,162 | €108,505 | +€20,343 | +23.1% |
| Distributable reserves | 133 | €88,162 | €108,505 | +€20,343 | +23.1% |
| Amounts payable | 17/49 | €48,901 | €26,707 | -€22,194 | -45.4% |
| Amounts payable after more than one year | 17 | €9,459 | €1,356 | -€8,103 | -85.7% |
| Financial debts | 170/4 | €9,459 | €1,356 | -€8,103 | -85.7% |
| Amounts payable within one year | 42/48 | €39,442 | €25,351 | -€14,091 | -35.7% |
| Current portion of amounts payable after more than one year | 42 | €8,046 | €8,103 | +€57 | +0.7% |
| Trade debts | 44 | €1,591 | €1,110 | -€481 | -30.2% |
| Suppliers | 440/4 | €1,591 | €1,110 | -€481 | -30.2% |
| Taxes, remuneration and social security | 45 | €2,161 | €2,412 | +€252 | +11.6% |
| Taxes | 450/3 | €2,161 | €2,412 | +€252 | +11.6% |
| Other amounts payable | 47/48 | €27,644 | €13,726 | -€13,918 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,386 | €13,757 | +€371 | +2.8% |
| Other operating charges | 640/8 | €568 | €689 | +€121 | +21.2% |
| Gross operating margin | 9900 | €40,611 | €44,799 | +€4,188 | +10.3% |
| Operating profit (loss) | 9901 | €26,657 | €30,352 | +€3,696 | +13.9% |
| Financial income | 75/76B | €956 | €2,421 | +€1,465 | +153% |
| Recurring financial income | 75 | €956 | €2,421 | +€1,465 | +153% |
| Financial charges | 65/66B | €2,904 | €1,720 | -€1,184 | -40.8% |
| Recurring financial charges | 65 | €2,904 | €1,720 | -€1,184 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €24,708 | €31,053 | +€6,345 | +25.7% |
| Income taxes | 67/77 | €5,393 | €10,710 | +€5,316 | +98.6% |
| Profit (loss) for the period | 9904 | €19,315 | €20,343 | +€1,029 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,315 | €20,343 | +€1,029 | +5.3% |
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 14 October 2026 via checked.be.