Buro Plancke: 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.
Buro Plancke
Largest movements
- Tangible fixed assets +€37,320
up €37,320 (+49.2%), from €75,852 to €113,172
of which Furniture and vehicles: +€57,181
- Receivables within one year +€27,201
up €27,201 (+78.2%), from €34,781 to €61,982
of which Trade receivables: +€26,903
- Cash -€24,117
down €24,117 (-57.1%), from €42,206 to €18,089
mainly Investment in fixed assets (net) (-€86,162) and Contributions, distributions and other (-€50,000)
- Current investments +€17,150
new in 2025: €17,150
- Financial fixed assets +€10,000
new in 2025: €10,000
- Other debts +€28,729
up €28,729 (+214,717%), from €13 to €28,742
- Tax, wage and social debts +€27,172
up €27,172 (+126%), from €21,604 to €48,775
of which Taxes: +€18,914
- Debts after one year +€18,659
up €18,659 (+24.7%), from €75,417 to €94,076
- Reserves -€18,291
down €18,291 (-35.9%), from €50,934 to €32,642
- Current portion of long-term debt +€11,086
up €11,086 (+38.3%), from €28,914 to €40,000
- Gross operating margin +€87,411
up €87,411 (+57.7%), from €151,580 to €238,991
- Staff costs +€42,362
up €42,362 (+42.7%), from €99,218 to €141,579
- Depreciation +€17,843
up €17,843 (+63.1%), from €28,270 to €46,113
- Taxes +€5,365
up €5,365 (+77.5%), from €6,925 to €12,291
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 | €196,362 | €259,178 | +€62,816 | +32.0% |
| Fixed assets | 21/28 | €108,743 | €148,792 | +€40,049 | +36.8% |
| Intangible fixed assets | 21 | €32,892 | €25,620 | -€7,271 | -22.1% |
| Tangible fixed assets | 22/27 | €75,852 | €113,172 | +€37,320 | +49.2% |
| Plant, machinery and equipment | 23 | €42,153 | €22,279 | -€19,874 | -47.1% |
| Furniture and vehicles | 24 | €10,988 | €68,170 | +€57,181 | +520% |
| Other tangible fixed assets | 26 | €22,710 | €22,723 | +€14 | +0.1% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €87,619 | €110,386 | +€22,767 | +26.0% |
| Amounts receivable within one year | 40/41 | €34,781 | €61,982 | +€27,201 | +78.2% |
| Trade receivables | 40 | €32,866 | €59,769 | +€26,903 | +81.9% |
| Other amounts receivable | 41 | €1,915 | €2,213 | +€298 | +15.6% |
| Current investments | 50/53 | - | €17,150 | +€17,150 | |
| Cash at bank and in hand | 54/58 | €42,206 | €18,089 | -€24,117 | -57.1% |
| Deferred charges and accrued income | 490/1 | €10,632 | €13,165 | +€2,533 | +23.8% |
| Total equity and liabilities | 10/49 | €196,362 | €259,178 | +€62,816 | +32.0% |
| Equity | 10/15 | €52,934 | €34,642 | -€18,291 | -34.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €50,934 | €32,642 | -€18,291 | -35.9% |
| Distributable reserves | 133 | €50,934 | €32,642 | -€18,291 | -35.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €143,429 | €224,536 | +€81,107 | +56.5% |
| Amounts payable after more than one year | 17 | €75,417 | €94,076 | +€18,659 | +24.7% |
| Financial debts | 170/4 | €75,417 | €94,076 | +€18,659 | +24.7% |
| Amounts payable within one year | 42/48 | €68,012 | €130,460 | +€62,448 | +91.8% |
| Current portion of amounts payable after more than one year | 42 | €28,914 | €40,000 | +€11,086 | +38.3% |
| Financial debts | 43 | €2,033 | €0 | -€2,033 | -100% |
| Credit institutions | 430/8 | €2,033 | €0 | -€2,033 | -100% |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €15,448 | €10,942 | -€4,506 | -29.2% |
| Suppliers | 440/4 | €15,448 | €10,942 | -€4,506 | -29.2% |
| Advances received on contracts in progress | 46 | - | €2,000 | +€2,000 | |
| Taxes, remuneration and social security | 45 | €21,604 | €48,775 | +€27,172 | +126% |
| Taxes | 450/3 | €8,967 | €27,881 | +€18,914 | +211% |
| Remuneration and social security | 454/9 | €12,637 | €20,895 | +€8,258 | +65.3% |
| Other amounts payable | 47/48 | €13 | €28,742 | +€28,729 | +214,717% |
| Non-recurring operating income | 76A | €0 | €12,975 | +€12,975 | |
| Remuneration, social security and pensions | 62 | €99,218 | €141,579 | +€42,362 | +42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,270 | €46,113 | +€17,843 | +63.1% |
| Other operating charges | 640/8 | €1,690 | €950 | -€740 | -43.8% |
| Gross operating margin | 9900 | €151,580 | €238,991 | +€87,411 | +57.7% |
| Operating profit (loss) | 9901 | €22,402 | €50,348 | +€27,946 | +125% |
| Financial income | 75/76B | €750 | €162 | -€588 | -78.3% |
| Recurring financial income | 75 | €750 | €162 | -€588 | -78.3% |
| Financial charges | 65/66B | €4,386 | €6,511 | +€2,126 | +48.5% |
| Recurring financial charges | 65 | €4,386 | €6,511 | +€2,126 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €18,766 | €44,000 | +€25,233 | +134% |
| Income taxes | 67/77 | €6,925 | €12,291 | +€5,365 | +77.5% |
| Profit (loss) for the period | 9904 | €11,841 | €31,709 | +€19,868 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €11,841 | €31,709 | +€19,868 | +168% |
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 28 October 2026 via checked.be.