B - PLANEET: 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 - PLANEET
Largest movements
- Stocks and contracts +€34,951
up €34,951 (+23.1%), from €151,107 to €186,057
- Tangible fixed assets +€23,656
up €23,656 (+117.0%), from €20,224 to €43,880
of which Furniture and vehicles: +€23,447
- Cash -€4,964
down €4,964 (-3.2%), from €155,692 to €150,728
mainly Debts after one year (-€40,000) and Stocks and contracts (-€34,951)
- Reserves +€76,609
up €76,609 (+48.0%), from €159,605 to €236,214
- Debts after one year -€40,000
no longer reported in 2025 (was €40,000)
- Tax, wage and social debts +€21,396
up €21,396 (+70.8%), from €30,238 to €51,635
of which Taxes: +€21,268
- Trade debts -€6,112
down €6,112 (-24.0%), from €25,448 to €19,336
- Gross operating margin +€35,874
up €35,874 (+24.0%), from €149,492 to €185,366
- Taxes +€22,495
up €22,495 (+128.1%), from €17,553 to €40,048
- Write-downs -€12,906
down €12,906 (-34.2%), from €37,777 to €24,870
- Depreciation -€5,075
down €5,075 (-49.3%), from €10,302 to €5,227
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 | €336,360 | €387,135 | +€50,775 | +15.1% |
| Fixed assets | 21/28 | €22,974 | €46,630 | +€23,656 | +103.0% |
| Tangible fixed assets | 22/27 | €20,224 | €43,880 | +€23,656 | +117.0% |
| Land and buildings | 22 | €3,063 | €2,564 | -€499 | -16.3% |
| Plant, machinery and equipment | 23 | €5,316 | €6,025 | +€708 | +13.3% |
| Furniture and vehicles | 24 | €11,844 | €35,291 | +€23,447 | +198.0% |
| Financial fixed assets | 28 | €2,750 | €2,750 | = | 0.0% |
| Current assets | 29/58 | €313,386 | €340,505 | +€27,119 | +8.7% |
| Stocks and contracts in progress | 3 | €151,107 | €186,057 | +€34,951 | +23.1% |
| Stocks | 30/36 | €151,107 | €186,057 | +€34,951 | +23.1% |
| Amounts receivable within one year | 40/41 | €3,743 | €1,657 | -€2,086 | -55.7% |
| Trade receivables | 40 | €2,145 | €96 | -€2,048 | -95.5% |
| Other amounts receivable | 41 | €1,598 | €1,560 | -€38 | -2.4% |
| Cash at bank and in hand | 54/58 | €155,692 | €150,728 | -€4,964 | -3.2% |
| Deferred charges and accrued income | 490/1 | €2,845 | €2,064 | -€781 | -27.5% |
| Total equity and liabilities | 10/49 | €336,360 | €387,135 | +€50,775 | +15.1% |
| Equity | 10/15 | €187,105 | €263,714 | +€76,609 | +40.9% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Contributions outside capital | 11 | €27,500 | €27,500 | = | 0.0% |
| Share premium | 1100/10 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €159,605 | €236,214 | +€76,609 | +48.0% |
| Distributable reserves | 133 | €159,605 | €236,214 | +€76,609 | +48.0% |
| Amounts payable | 17/49 | €149,255 | €123,420 | -€25,834 | -17.3% |
| Amounts payable after more than one year | 17 | €40,000 | - | -€40,000 | |
| Other amounts payable | 178/9 | €40,000 | - | -€40,000 | |
| Amounts payable within one year | 42/48 | €109,255 | €123,420 | +€14,166 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €3,588 | - | -€3,588 | |
| Trade debts | 44 | €25,448 | €19,336 | -€6,112 | -24.0% |
| Suppliers | 440/4 | €25,448 | €19,336 | -€6,112 | -24.0% |
| Advances received on contracts in progress | 46 | €9,092 | €11,785 | +€2,693 | +29.6% |
| Taxes, remuneration and social security | 45 | €30,238 | €51,635 | +€21,396 | +70.8% |
| Taxes | 450/3 | €26,366 | €47,633 | +€21,268 | +80.7% |
| Remuneration and social security | 454/9 | €3,873 | €4,001 | +€129 | +3.3% |
| Other amounts payable | 47/48 | €40,889 | €40,665 | -€224 | -0.5% |
| Remuneration, social security and pensions | 62 | €31,790 | €32,505 | +€714 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,302 | €5,227 | -€5,075 | -49.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,777 | €24,870 | -€12,906 | -34.2% |
| Other operating charges | 640/8 | €4,996 | €5,887 | +€891 | +17.8% |
| Gross operating margin | 9900 | €149,492 | €185,366 | +€35,874 | +24.0% |
| Operating profit (loss) | 9901 | €64,627 | €116,876 | +€52,249 | +80.8% |
| Financial income | 75/76B | €3,643 | €4,427 | +€784 | +21.5% |
| Recurring financial income | 75 | €3,643 | €4,427 | +€784 | +21.5% |
| Financial charges | 65/66B | €4,080 | €4,646 | +€566 | +13.9% |
| Recurring financial charges | 65 | €4,080 | €4,646 | +€566 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €64,190 | €116,657 | +€52,467 | +81.7% |
| Income taxes | 67/77 | €17,553 | €40,048 | +€22,495 | +128.1% |
| Profit (loss) for the period | 9904 | €46,637 | €76,609 | +€29,973 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,637 | €76,609 | +€29,973 | +64.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.