CROSS BORDER PLANNING: 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.
CROSS BORDER PLANNING
Largest movements
- Receivables within one year +€563,479
up €563,479 (+37366.0%), from €1,508 to €564,987
- Cash -€334,469
down €334,469 (-27.0%), from €1.2m to €902,811
mainly Receivables within one year (-€563,479) and Contributions, distributions and other (-€310,000)
- Tax, wage and social debts +€117,688
up €117,688 (+178.1%), from €66,075 to €183,763
- Other debts +€104,100
up €104,100 (+182.6%), from €57,000 to €161,100
- Gross operating margin +€51,186
up €51,186 (+12.7%), from €404,427 to €455,613
- Taxes +€42,863
up €42,863 (+38.9%), from €110,096 to €152,959
- Financial income -€19,789
down €19,789 (-58.8%), from €33,653 to €13,864
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 | €1,277,090 | €1,497,176 | +€220,086 | +17.2% |
| Fixed assets | 21/28 | €38,302 | €29,378 | -€8,924 | -23.3% |
| Tangible fixed assets | 22/27 | €38,302 | €29,378 | -€8,924 | -23.3% |
| Furniture and vehicles | 24 | €38,302 | €29,378 | -€8,924 | -23.3% |
| Current assets | 29/58 | €1,238,788 | €1,467,798 | +€229,010 | +18.5% |
| Amounts receivable within one year | 40/41 | €1,508 | €564,987 | +€563,479 | +37366.0% |
| Other amounts receivable | 41 | €1,508 | €564,987 | +€563,479 | +37366.0% |
| Cash at bank and in hand | 54/58 | €1,237,280 | €902,811 | -€334,469 | -27.0% |
| Total equity and liabilities | 10/49 | €1,277,090 | €1,497,176 | +€220,086 | +17.2% |
| Equity | 10/15 | €1,153,707 | €1,147,135 | -€6,572 | -0.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | €6,500 | €6,500 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,050 | €12,050 | = | 0.0% |
| Reserves | 13 | €537,501 | €527,501 | -€10,000 | -1.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,646 | €25,646 | = | 0.0% |
| Distributable reserves | 133 | €510,000 | €500,000 | -€10,000 | -2.0% |
| Profit (loss) carried forward | 14 | €609,706 | €613,134 | +€3,428 | +0.6% |
| Amounts payable | 17/49 | €123,383 | €350,041 | +€226,658 | +183.7% |
| Amounts payable within one year | 42/48 | €123,383 | €350,041 | +€226,658 | +183.7% |
| Trade debts | 44 | €308 | €5,178 | +€4,870 | +1581.2% |
| Suppliers | 440/4 | €308 | €5,178 | +€4,870 | +1581.2% |
| Taxes, remuneration and social security | 45 | €66,075 | €183,763 | +€117,688 | +178.1% |
| Taxes | 450/3 | €66,075 | €183,763 | +€117,688 | +178.1% |
| Other amounts payable | 47/48 | €57,000 | €161,100 | +€104,100 | +182.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,624 | €11,165 | +€541 | +5.1% |
| Other operating charges | 640/8 | €93 | €126 | +€33 | +35.5% |
| Gross operating margin | 9900 | €404,427 | €455,613 | +€51,186 | +12.7% |
| Operating profit (loss) | 9901 | €393,710 | €444,322 | +€50,612 | +12.9% |
| Financial income | 75/76B | €33,653 | €13,864 | -€19,789 | -58.8% |
| Recurring financial income | 75 | €33,653 | €13,864 | -€19,789 | -58.8% |
| Financial charges | 65/66B | €24 | €1,799 | +€1,775 | +7395.8% |
| Recurring financial charges | 65 | €24 | €1,799 | +€1,775 | +7395.8% |
| Profit (loss) for the period before taxes | 9903 | €427,339 | €456,387 | +€29,048 | +6.8% |
| Income taxes | 67/77 | €110,096 | €152,959 | +€42,863 | +38.9% |
| Profit (loss) for the period | 9904 | €317,243 | €303,428 | -€13,815 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €317,243 | €303,428 | -€13,815 | -4.4% |
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 6 October 2026 via checked.be.