B-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.
B-PLAN
Largest movements
- Tangible fixed assets -€15,808
down €15,808 (-43.9%), from €36,043 to €20,235
of which Furniture and vehicles: -€11,841
- Receivables within one year -€7,037
down €7,037 (-72.3%), from €9,738 to €2,701
of which Trade receivables: -€4,235
- Deferred charges and accrued income +€1,859
up €1,859, from €0 to €1,859
- Profit (loss) carried forward -€14,774
down €14,774 (-973%), from -€1,519 to -€16,292
- Tax, wage and social debts -€4,497
down €4,497 (-90.7%), from €4,960 to €464
- Trade debts -€2,128
down €2,128 (-79.0%), from €2,694 to €566
- Gross operating margin -€26,498
down €26,498 (-92.8%), from €28,557 to €2,059
- Depreciation +€5,613
up €5,613 (+55.1%), from €10,195 to €15,808
- Taxes -€2,155
down €2,155 (-89.6%), from €2,404 to €249
- Other operating charges -€572
down €572 (-40.9%), from €1,400 to €828
- Financial charges -€432
down €432 (-71.9%), from €601 to €169
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 | €54,154 | €32,756 | -€21,398 | -39.5% |
| Fixed assets | 21/28 | €36,043 | €20,235 | -€15,808 | -43.9% |
| Tangible fixed assets | 22/27 | €36,043 | €20,235 | -€15,808 | -43.9% |
| Land and buildings | 22 | €16,670 | €12,703 | -€3,967 | -23.8% |
| Furniture and vehicles | 24 | €19,374 | €7,532 | -€11,841 | -61.1% |
| Current assets | 29/58 | €18,110 | €12,521 | -€5,590 | -30.9% |
| Amounts receivable within one year | 40/41 | €9,738 | €2,701 | -€7,037 | -72.3% |
| Trade receivables | 40 | €4,235 | €0 | -€4,235 | -100% |
| Other amounts receivable | 41 | €5,503 | €2,701 | -€2,802 | -50.9% |
| Cash at bank and in hand | 54/58 | €8,372 | €7,960 | -€412 | -4.9% |
| Deferred charges and accrued income | 490/1 | €0 | €1,859 | +€1,859 | |
| Total equity and liabilities | 10/49 | €54,154 | €32,756 | -€21,398 | -39.5% |
| Equity | 10/15 | €46,499 | €31,726 | -€14,774 | -31.8% |
| Contributions | 10/11 | €7,018 | €7,018 | = | 0.0% |
| Reserves | 13 | €41,000 | €41,000 | = | 0.0% |
| Distributable reserves | 133 | €41,000 | €41,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,519 | -€16,292 | -€14,774 | -973% |
| Amounts payable | 17/49 | €7,654 | €1,030 | -€6,624 | -86.5% |
| Amounts payable within one year | 42/48 | €7,654 | €1,030 | -€6,624 | -86.5% |
| Trade debts | 44 | €2,694 | €566 | -€2,128 | -79.0% |
| Suppliers | 440/4 | €2,694 | €566 | -€2,128 | -79.0% |
| Taxes, remuneration and social security | 45 | €4,960 | €464 | -€4,497 | -90.7% |
| Taxes | 450/3 | €4,960 | €464 | -€4,497 | -90.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,195 | €15,808 | +€5,613 | +55.1% |
| Other operating charges | 640/8 | €1,400 | €828 | -€572 | -40.9% |
| Gross operating margin | 9900 | €28,557 | €2,059 | -€26,498 | -92.8% |
| Operating profit (loss) | 9901 | €16,962 | -€14,578 | -€31,540 | |
| Financial income | 75/76B | - | €222 | +€222 | |
| Recurring financial income | 75 | - | €222 | +€222 | |
| Financial charges | 65/66B | €601 | €169 | -€432 | -71.9% |
| Recurring financial charges | 65 | €601 | €169 | -€432 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €16,361 | -€14,524 | -€30,885 | |
| Income taxes | 67/77 | €2,404 | €249 | -€2,155 | -89.6% |
| Profit (loss) for the period | 9904 | €13,957 | -€14,774 | -€28,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,957 | -€14,774 | -€28,730 |
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 15 October 2026 via checked.be.