DE PLANKERIJ: 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.
DE PLANKERIJ
Largest movements
- Stocks and contracts -€221,187
down €221,187 (-28.2%), from €784,676 to €563,490
- Cash +€83,732
up €83,732 (+20.6%), from €406,726 to €490,458
mainly Stocks and contracts (+€221,187) and Net result for the year (+€100,198)
- Debts after one year -€59,168
down €59,168 (-18.0%), from €329,019 to €269,852
- Other debts -€54,375
down €54,375 (-18.5%), from €293,874 to €239,498
- Reserves -€46,817
down €46,817 (-3.6%), from €1.3m to €1.2m
of which Distributable reserves: -€46,817
- Trade debts +€23,648
up €23,648 (+90.9%), from €26,013 to €49,661
- Other operating charges +€77,259
up €77,259 (+650.3%), from €11,880 to €89,139
- Taxes -€28,140
down €28,140 (-37.9%), from €74,216 to €46,076
- Financial income -€11,655
down €11,655 (-82.2%), from €14,173 to €2,518
- Gross operating margin +€10,982
up €10,982 (+2.6%), from €426,966 to €437,948
- Financial charges -€7,822
down €7,822 (-29.4%), from €26,631 to €18,809
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 | €2,140,514 | €1,991,862 | -€148,652 | -6.9% |
| Fixed assets | 21/28 | €741,049 | €721,869 | -€19,180 | -2.6% |
| Tangible fixed assets | 22/27 | €741,049 | €721,869 | -€19,180 | -2.6% |
| Land and buildings | 22 | €634,016 | €610,140 | -€23,876 | -3.8% |
| Plant, machinery and equipment | 23 | €74,290 | €60,886 | -€13,404 | -18.0% |
| Furniture and vehicles | 24 | €32,743 | €50,843 | +€18,100 | +55.3% |
| Current assets | 29/58 | €1,399,465 | €1,269,993 | -€129,472 | -9.3% |
| Stocks and contracts in progress | 3 | €784,676 | €563,490 | -€221,187 | -28.2% |
| Stocks | 30/36 | €784,676 | €563,490 | -€221,187 | -28.2% |
| Amounts receivable within one year | 40/41 | €4,614 | €46 | -€4,568 | -99.0% |
| Trade receivables | 40 | €4,614 | €46 | -€4,568 | -99.0% |
| Current investments | 50/53 | €200,000 | €216,000 | +€16,000 | +8.0% |
| Cash at bank and in hand | 54/58 | €406,726 | €490,458 | +€83,732 | +20.6% |
| Deferred charges and accrued income | 490/1 | €3,449 | - | -€3,449 | |
| Total equity and liabilities | 10/49 | €2,140,514 | €1,991,862 | -€148,652 | -6.9% |
| Equity | 10/15 | €1,324,225 | €1,277,409 | -€46,817 | -3.5% |
| Contributions | 10/11 | €34,000 | €34,000 | = | 0.0% |
| Reserves | 13 | €1,290,225 | €1,243,409 | -€46,817 | -3.6% |
| Non-distributable reserves | 130/1 | €3,400 | €3,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,400 | €3,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,249,325 | €1,202,509 | -€46,817 | -3.7% |
| Amounts payable | 17/49 | €816,288 | €714,453 | -€101,835 | -12.5% |
| Amounts payable after more than one year | 17 | €329,019 | €269,852 | -€59,168 | -18.0% |
| Financial debts | 170/4 | €329,019 | €269,852 | -€59,168 | -18.0% |
| Amounts payable within one year | 42/48 | €487,269 | €444,540 | -€42,730 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €58,049 | €59,168 | +€1,119 | +1.9% |
| Trade debts | 44 | €26,013 | €49,661 | +€23,648 | +90.9% |
| Suppliers | 440/4 | €26,013 | €49,661 | +€23,648 | +90.9% |
| Advances received on contracts in progress | 46 | €32,081 | €18,115 | -€13,966 | -43.5% |
| Taxes, remuneration and social security | 45 | €77,252 | €78,098 | +€846 | +1.1% |
| Taxes | 450/3 | €62,254 | €71,617 | +€9,363 | +15.0% |
| Remuneration and social security | 454/9 | €14,998 | €6,481 | -€8,517 | -56.8% |
| Other amounts payable | 47/48 | €293,874 | €239,498 | -€54,375 | -18.5% |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Remuneration, social security and pensions | 62 | €101,881 | €109,617 | +€7,736 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,762 | €76,626 | +€5,864 | +8.3% |
| Other operating charges | 640/8 | €11,880 | €89,139 | +€77,259 | +650.3% |
| Gross operating margin | 9900 | €426,966 | €437,948 | +€10,982 | +2.6% |
| Operating profit (loss) | 9901 | €242,443 | €162,566 | -€79,877 | -32.9% |
| Financial income | 75/76B | €14,173 | €2,518 | -€11,655 | -82.2% |
| Recurring financial income | 75 | €14,173 | €2,518 | -€11,655 | -82.2% |
| Financial charges | 65/66B | €26,631 | €18,809 | -€7,822 | -29.4% |
| Recurring financial charges | 65 | €26,631 | €18,809 | -€7,822 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €229,985 | €146,275 | -€83,710 | -36.4% |
| Income taxes | 67/77 | €74,216 | €46,076 | -€28,140 | -37.9% |
| Profit (loss) for the period | 9904 | €155,769 | €100,198 | -€55,570 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €155,769 | €100,198 | -€55,570 | -35.7% |
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 9 October 2026 via checked.be.