De Plataan: 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.
What changed
De Plataan
NACE 69.209, Other tax advisory services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€5,890
2024 · -€3,583-€2,306
Equity
€1.2m
2024 · €1.3m-€5,890
Cash
€52,168
2024 · €65,078-€12,909
Balance sheet total
€1.5m
2024 · €1.6m-€72,640
Largest movements
Assets
- Tangible fixed assets -€55,003
down €55,003 (-7.3%), from €758,361 to €703,358
Equity and liabilities
- Debts after one year -€35,719
down €35,719 (-30.9%), from €115,440 to €79,721
- Other debts -€29,032
down €29,032 (-15.2%), from €191,357 to €162,324
Income statement
- Gross operating margin -€3,094
down €3,094 (-3.1%), from €100,260 to €97,166
- Financial charges -€1,508
down €1,508 (-19.9%), from €7,574 to €6,066
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.
Result 2024
-€3,583
Gross operating margin
-€3,094
Depreciation
+€201
Other operating charges
-€917
Financial income
+€7
Financial charges
+€1,508
Taxes
-€11
Result 2025
-€5,890
raises the resultlowers the result
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.
From operations
+€48,536
Investment
-€27,281
Financing
-€34,164
Cash 2024
€65,078
From operations (derived)
+€48,536
Net result for the year
-€5,890
Depreciation
+€82,285
Receivables within one year
+€4,727
Provisions
-€2,194
Trade debts
-€483
Tax, wage and social debts
-€877
Other debts
-€29,032
Investment (derived)
-€27,281
Investment in fixed assets (net)
-€27,281
Financing
-€34,164
Debts after one year
-€35,719
Current portion of long-term debt
+€1,555
Cash 2025
€52,168
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,609,679 | €1,537,039 | -€72,640 | -4.5% |
| Fixed assets | 21/28 | €1,532,660 | €1,477,656 | -€55,003 | -3.6% |
| Tangible fixed assets | 22/27 | €758,361 | €703,358 | -€55,003 | -7.3% |
| Land and buildings | 22 | €596,161 | €569,721 | -€26,441 | -4.4% |
| Plant, machinery and equipment | 23 | €8,111 | €7,719 | -€393 | -4.8% |
| Furniture and vehicles | 24 | €4,220 | €668 | -€3,553 | -84.2% |
| Leasing and similar rights | 25 | €21,753 | €16,315 | -€5,438 | -25.0% |
| Other tangible fixed assets | 26 | €128,116 | €108,936 | -€19,179 | -15.0% |
| Financial fixed assets | 28 | €774,298 | €774,298 | = | 0.0% |
| Current assets | 29/58 | €77,019 | €59,383 | -€17,636 | -22.9% |
| Amounts receivable within one year | 40/41 | €11,942 | €7,215 | -€4,727 | -39.6% |
| Trade receivables | 40 | €6,942 | €2,042 | -€4,900 | -70.6% |
| Other amounts receivable | 41 | €5,000 | €5,172 | +€172 | +3.4% |
| Cash at bank and in hand | 54/58 | €65,078 | €52,168 | -€12,909 | -19.8% |
| Total equity and liabilities | 10/49 | €1,609,679 | €1,537,039 | -€72,640 | -4.5% |
| Equity | 10/15 | €1,252,837 | €1,246,947 | -€5,890 | -0.5% |
| Contributions | 10/11 | €370,000 | €370,000 | = | 0.0% |
| Capital | 10 | €370,000 | €370,000 | = | 0.0% |
| Issued capital | 100 | €370,000 | €370,000 | = | 0.0% |
| Reserves | 13 | €298,466 | €291,885 | -€6,582 | -2.2% |
| Non-distributable reserves | 130/1 | €67,107 | €67,107 | = | 0.0% |
| Legal reserve | 130 | €67,107 | €67,107 | = | 0.0% |
| Tax-exempt reserves | 132 | €45,439 | €38,857 | -€6,582 | -14.5% |
| Distributable reserves | 133 | €185,920 | €185,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €584,371 | €585,063 | +€692 | +0.1% |
| Provisions and deferred taxes | 16 | €13,163 | €10,969 | -€2,194 | -16.7% |
| Deferred taxes | 168 | €13,163 | €10,969 | -€2,194 | -16.7% |
| Amounts payable | 17/49 | €343,679 | €279,123 | -€64,556 | -18.8% |
| Amounts payable after more than one year | 17 | €115,440 | €79,721 | -€35,719 | -30.9% |
| Financial debts | 170/4 | €115,440 | €79,721 | -€35,719 | -30.9% |
| Amounts payable within one year | 42/48 | €227,289 | €198,452 | -€28,838 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €34,164 | €35,719 | +€1,555 | +4.6% |
| Trade debts | 44 | €483 | €0 | -€483 | -100% |
| Suppliers | 440/4 | €483 | €0 | -€483 | -100% |
| Taxes, remuneration and social security | 45 | €1,286 | €409 | -€877 | -68.2% |
| Taxes | 450/3 | €1,286 | €409 | -€877 | -68.2% |
| Other amounts payable | 47/48 | €191,357 | €162,324 | -€29,032 | -15.2% |
| Accrued charges and deferred income | 492/3 | €950 | €950 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,486 | €82,285 | -€201 | -0.2% |
| Other operating charges | 640/8 | €15,580 | €16,497 | +€917 | +5.9% |
| Gross operating margin | 9900 | €100,260 | €97,166 | -€3,094 | -3.1% |
| Operating profit (loss) | 9901 | €2,195 | -€1,615 | -€3,810 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €7,574 | €6,066 | -€1,508 | -19.9% |
| Recurring financial charges | 65 | €7,574 | €6,066 | -€1,508 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,380 | -€7,675 | -€2,295 | -42.7% |
| Transfer from deferred taxes | 780 | €2,194 | €2,194 | = | 0.0% |
| Income taxes | 67/77 | €398 | €409 | +€11 | +2.8% |
| Profit (loss) for the period | 9904 | -€3,583 | -€5,890 | -€2,306 | -64.4% |
| Transfer from tax-exempt reserves | 789 | €6,582 | €6,582 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,998 | €692 | -€2,306 | -76.9% |
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.