DEN PLANSJEE: 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.
DEN PLANSJEE
Largest movements
- Tangible fixed assets -€2,812
down €2,812 (-13.5%), from €20,851 to €18,038
of which Plant, machinery and equipment: -€2,233
- Deferred charges and accrued income -€1,425
down €1,425 (-73.8%), from €1,931 to €505
- Receivables within one year -€1,277
down €1,277 (-10.1%), from €12,611 to €11,334
of which Other amounts receivable: -€1,277
- Stocks and contracts -€962
down €962 (-11.7%), from €8,211 to €7,249
- Tax, wage and social debts -€8,022
down €8,022 (-61.8%), from €12,984 to €4,961
- Profit (loss) carried forward +€7,373
up €7,373 (+85.0%), from -€8,670 to -€1,297
- Trade debts -€5,931
down €5,931 (-93.6%), from €6,339 to €407
- Gross operating margin +€15,265
up €15,265, from -€361 to €14,904
- Other operating charges -€1,223
down €1,223 (-50.7%), from €2,414 to €1,191
- Financial charges +€337
up €337 (+88.3%), from €382 to €720
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,148 | €58,567 | -€6,581 | -10.1% |
| Fixed assets | 21/28 | €20,851 | €18,038 | -€2,812 | -13.5% |
| Tangible fixed assets | 22/27 | €20,851 | €18,038 | -€2,812 | -13.5% |
| Land and buildings | 22 | €13,581 | €11,406 | -€2,175 | -16.0% |
| Plant, machinery and equipment | 23 | €6,945 | €4,712 | -€2,233 | -32.2% |
| Furniture and vehicles | 24 | €324 | €1,920 | +€1,596 | +492.2% |
| Current assets | 29/58 | €44,297 | €40,529 | -€3,768 | -8.5% |
| Stocks and contracts in progress | 3 | €8,211 | €7,249 | -€962 | -11.7% |
| Stocks | 30/36 | €8,211 | €7,249 | -€962 | -11.7% |
| Amounts receivable within one year | 40/41 | €12,611 | €11,334 | -€1,277 | -10.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €12,611 | €11,334 | -€1,277 | -10.1% |
| Cash at bank and in hand | 54/58 | €21,544 | €21,441 | -€103 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,931 | €505 | -€1,425 | -73.8% |
| Total equity and liabilities | 10/49 | €65,148 | €58,567 | -€6,581 | -10.1% |
| Equity | 10/15 | €30,283 | €37,656 | +€7,373 | +24.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €28,953 | €28,953 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €27,953 | €27,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,670 | -€1,297 | +€7,373 | +85.0% |
| Amounts payable | 17/49 | €34,865 | €20,911 | -€13,954 | -40.0% |
| Amounts payable within one year | 42/48 | €34,615 | €20,661 | -€13,954 | -40.3% |
| Trade debts | 44 | €6,339 | €407 | -€5,931 | -93.6% |
| Suppliers | 440/4 | €6,339 | €407 | -€5,931 | -93.6% |
| Taxes, remuneration and social security | 45 | €12,984 | €4,961 | -€8,022 | -61.8% |
| Taxes | 450/3 | €12,984 | €4,961 | -€8,022 | -61.8% |
| Other amounts payable | 47/48 | €15,292 | €15,292 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,513 | €5,577 | +€64 | +1.2% |
| Other operating charges | 640/8 | €2,414 | €1,191 | -€1,223 | -50.7% |
| Gross operating margin | 9900 | -€361 | €14,904 | +€15,265 | |
| Operating profit (loss) | 9901 | -€8,287 | €8,136 | +€16,424 | |
| Financial income | 75/76B | €0 | €4 | +€4 | +41700.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +41700.0% |
| Financial charges | 65/66B | €382 | €720 | +€337 | +88.3% |
| Recurring financial charges | 65 | €382 | €720 | +€337 | +88.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,670 | €7,421 | +€16,091 | |
| Income taxes | 67/77 | €0 | €48 | +€48 | |
| Profit (loss) for the period | 9904 | -€8,670 | €7,373 | +€16,043 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,670 | €7,373 | +€16,043 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.