Cirkle Planet: 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.
Cirkle Planet
Largest movements
- Receivables within one year +€21,104
up €21,104 (+952%), from €2,217 to €23,320
of which Other amounts receivable: +€21,294
- Tangible fixed assets +€7,174
up €7,174 (+137%), from €5,244 to €12,418
- Cash -€4,423
down €4,423 (-82.2%), from €5,382 to €960
mainly Receivables within one year (-€21,104) and Investment in fixed assets (net) (-€9,137)
- Profit (loss) carried forward +€19,925
up €19,925, from -€17,924 to €2,001
- Tax, wage and social debts +€3,087
up €3,087 (+35.4%), from €8,718 to €11,806
of which Taxes: +€5,114
- Accrued charges and deferred income +€1,655
up €1,655 (+466%), from €355 to €2,010
- Trade debts -€864
down €864 (-46.3%), from €1,866 to €1,002
- Gross operating margin +€42,121
up €42,121, from -€5,376 to €36,744
- Taxes +€6,445
up €6,445 (+1,541%), from €418 to €6,863
- Staff costs -€1,782
down €1,782 (-21.8%), from €8,187 to €6,406
- Financial charges -€1,134
down €1,134 (-46.9%), from €2,420 to €1,286
- Depreciation +€836
up €836 (+74.2%), from €1,126 to €1,962
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 | €13,476 | €37,279 | +€23,803 | +177% |
| Fixed assets | 21/28 | €5,244 | €12,418 | +€7,174 | +137% |
| Tangible fixed assets | 22/27 | €5,244 | €12,418 | +€7,174 | +137% |
| Furniture and vehicles | 24 | €5,244 | €12,418 | +€7,174 | +137% |
| Current assets | 29/58 | €8,232 | €24,861 | +€16,628 | +202% |
| Amounts receivable within one year | 40/41 | €2,217 | €23,320 | +€21,104 | +952% |
| Trade receivables | 40 | €190 | - | -€190 | |
| Other amounts receivable | 41 | €2,027 | €23,320 | +€21,294 | +1,051% |
| Cash at bank and in hand | 54/58 | €5,382 | €960 | -€4,423 | -82.2% |
| Deferred charges and accrued income | 490/1 | €633 | €581 | -€53 | -8.3% |
| Total equity and liabilities | 10/49 | €13,476 | €37,279 | +€23,803 | +177% |
| Equity | 10/15 | €2,536 | €22,461 | +€19,925 | +786% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,924 | €2,001 | +€19,925 | |
| Amounts payable | 17/49 | €10,940 | €14,818 | +€3,878 | +35.4% |
| Amounts payable within one year | 42/48 | €10,585 | €12,808 | +€2,223 | +21.0% |
| Trade debts | 44 | €1,866 | €1,002 | -€864 | -46.3% |
| Suppliers | 440/4 | €1,866 | €1,002 | -€864 | -46.3% |
| Taxes, remuneration and social security | 45 | €8,718 | €11,806 | +€3,087 | +35.4% |
| Taxes | 450/3 | €6,692 | €11,806 | +€5,114 | +76.4% |
| Remuneration and social security | 454/9 | €2,026 | - | -€2,026 | |
| Accrued charges and deferred income | 492/3 | €355 | €2,010 | +€1,655 | +466% |
| Remuneration, social security and pensions | 62 | €8,187 | €6,406 | -€1,782 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,126 | €1,962 | +€836 | +74.2% |
| Other operating charges | 640/8 | €958 | €990 | +€32 | +3.3% |
| Gross operating margin | 9900 | -€5,376 | €36,744 | +€42,121 | |
| Operating profit (loss) | 9901 | -€15,648 | €27,387 | +€43,035 | |
| Financial income | 75/76B | €23 | €687 | +€664 | +2,887% |
| Recurring financial income | 75 | €23 | €687 | +€664 | +2,887% |
| Financial charges | 65/66B | €2,420 | €1,286 | -€1,134 | -46.9% |
| Recurring financial charges | 65 | €2,420 | €1,286 | -€1,134 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,045 | €26,787 | +€44,833 | |
| Income taxes | 67/77 | €418 | €6,863 | +€6,445 | +1,541% |
| Profit (loss) for the period | 9904 | -€18,464 | €19,925 | +€38,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,464 | €19,925 | +€38,388 |
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 17 October 2026 via checked.be.