B PLAN Solutions: what changed
Two fiscal 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 Solutions
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€86,338
down €86,338 (-24.1%), from €358,533 to €272,195
mainly Current investments (-€200,000) and Trade debts (-€1,668)
- Receivables within one year -€39,035
down €39,035 (-50.3%), from €77,558 to €38,523
of which Trade receivables: -€38,983
- Tangible fixed assets -€17,268
down €17,268 (-21.7%), from €79,702 to €62,434
of which Furniture and vehicles: -€14,120
- Reserves +€33,912
up €33,912 (+8.4%), from €402,484 to €436,396
of which Distributable reserves: +€33,912
- Other debts +€21,329
up €21,329 (+46.5%), from €45,841 to €67,170
- Gross operating margin +€14,854
up €14,854 (+28.7%), from €51,690 to €66,544
- Taxes +€4,193
up €4,193 (+42.3%), from €9,903 to €14,096
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.
Cash bridge derived
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 | €518,013 | €575,919 | +€57,906 | +11.2% |
| Fixed assets | 21/28 | €79,850 | €62,582 | -€17,268 | -21.6% |
| Tangible fixed assets | 22/27 | €79,702 | €62,434 | -€17,268 | -21.7% |
| Plant, machinery and equipment | 23 | €1,520 | €627 | -€893 | -58.8% |
| Furniture and vehicles | 24 | €41,018 | €26,898 | -€14,120 | -34.4% |
| Other tangible fixed assets | 26 | €37,164 | €34,909 | -€2,255 | -6.1% |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €438,163 | €513,337 | +€75,174 | +17.2% |
| Amounts receivable within one year | 40/41 | €77,558 | €38,523 | -€39,035 | -50.3% |
| Trade receivables | 40 | €70,730 | €31,748 | -€38,983 | -55.1% |
| Other amounts receivable | 41 | €6,827 | €6,775 | -€52 | -0.8% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €358,533 | €272,195 | -€86,338 | -24.1% |
| Deferred charges and accrued income | 490/1 | €2,073 | €2,619 | +€546 | +26.3% |
| Total equity and liabilities | 10/49 | €518,013 | €575,919 | +€57,906 | +11.2% |
| Equity | 10/15 | €463,394 | €497,306 | +€33,912 | +7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €402,484 | €436,396 | +€33,912 | +8.4% |
| Tax-exempt reserves | 132 | €1,787 | €1,787 | = | 0.0% |
| Distributable reserves | 133 | €400,697 | €434,609 | +€33,912 | +8.5% |
| Profit (loss) carried forward | 14 | €54,710 | €54,710 | = | 0.0% |
| Amounts payable | 17/49 | €54,619 | €78,613 | +€23,994 | +43.9% |
| Amounts payable within one year | 42/48 | €54,619 | €78,549 | +€23,930 | +43.8% |
| Trade debts | 44 | €2,544 | €877 | -€1,668 | -65.5% |
| Suppliers | 440/4 | €2,544 | €877 | -€1,668 | -65.5% |
| Taxes, remuneration and social security | 45 | €6,233 | €10,502 | +€4,269 | +68.5% |
| Taxes | 450/3 | €3,151 | €8,154 | +€5,003 | +158.8% |
| Remuneration and social security | 454/9 | €3,083 | €2,349 | -€734 | -23.8% |
| Other amounts payable | 47/48 | €45,841 | €67,170 | +€21,329 | +46.5% |
| Accrued charges and deferred income | 492/3 | - | €64 | +€64 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,268 | €17,268 | = | 0.0% |
| Other operating charges | 640/8 | €1,112 | €1,176 | +€64 | +5.8% |
| Gross operating margin | 9900 | €51,690 | €66,544 | +€14,854 | +28.7% |
| Operating profit (loss) | 9901 | €33,310 | €48,101 | +€14,790 | +44.4% |
| Financial income | 75/76B | €2,438 | €2,904 | +€466 | +19.1% |
| Recurring financial income | 75 | €2,438 | €2,904 | +€466 | +19.1% |
| Financial charges | 65/66B | €3,125 | €2,997 | -€128 | -4.1% |
| Recurring financial charges | 65 | €3,125 | €2,997 | -€128 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €32,624 | €48,008 | +€15,384 | +47.2% |
| Income taxes | 67/77 | €9,903 | €14,096 | +€4,193 | +42.3% |
| Profit (loss) for the period | 9904 | €22,721 | €33,912 | +€11,191 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,721 | €33,912 | +€11,191 | +49.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.