Dr. Simon Plancke: 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.
Dr. Simon Plancke
Largest movements
- Receivables within one year -€19,751
no longer reported in 2025 (was €19,751)
- Cash -€10,429
down €10,429 (-70.6%), from €14,766 to €4,336
mainly Other debts (-€21,797) and Tax, wage and social debts (-€5,004)
- Tangible fixed assets -€543
down €543 (-68.3%), from €795 to €252
- Other debts -€21,797
down €21,797 (-99.8%), from €21,840 to €44
- Tax, wage and social debts -€5,004
no longer reported in 2025 (was €5,004)
- Reserves -€3,923
down €3,923 (-60.7%), from €6,468 to €2,545
- Gross operating margin -€38,372
down €38,372, from €35,828 to -€2,544
- Taxes -€7,117
no longer reported in 2025 (was €7,117)
- Financial income -€830
no longer reported in 2025 (was €830)
- Other operating charges +€665
up €665 (+528%), from €126 to €791
- Depreciation -€521
down €521 (-49.0%), from €1,063 to €543
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 | €35,312 | €4,589 | -€30,724 | -87.0% |
| Fixed assets | 21/28 | €795 | €252 | -€543 | -68.3% |
| Tangible fixed assets | 22/27 | €795 | €252 | -€543 | -68.3% |
| Furniture and vehicles | 24 | €795 | €252 | -€543 | -68.3% |
| Current assets | 29/58 | €34,517 | €4,336 | -€30,181 | -87.4% |
| Amounts receivable within one year | 40/41 | €19,751 | - | -€19,751 | |
| Other amounts receivable | 41 | €19,751 | - | -€19,751 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,766 | €4,336 | -€10,429 | -70.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €35,312 | €4,589 | -€30,724 | -87.0% |
| Equity | 10/15 | €8,468 | €4,545 | -€3,923 | -46.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,468 | €2,545 | -€3,923 | -60.7% |
| Distributable reserves | 133 | €6,468 | €2,545 | -€3,923 | -60.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €26,844 | €44 | -€26,800 | -99.8% |
| Amounts payable within one year | 42/48 | €26,844 | €44 | -€26,800 | -99.8% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,004 | - | -€5,004 | |
| Taxes | 450/3 | €5,004 | - | -€5,004 | |
| Other amounts payable | 47/48 | €21,840 | €44 | -€21,797 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,063 | €543 | -€521 | -49.0% |
| Other operating charges | 640/8 | €126 | €791 | +€665 | +528% |
| Gross operating margin | 9900 | €35,828 | -€2,544 | -€38,372 | |
| Operating profit (loss) | 9901 | €34,638 | -€3,878 | -€38,517 | |
| Financial income | 75/76B | €830 | - | -€830 | |
| Recurring financial income | 75 | €830 | - | -€830 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €35,425 | -€3,923 | -€39,348 | |
| Income taxes | 67/77 | €7,117 | - | -€7,117 | |
| Profit (loss) for the period | 9904 | €28,308 | -€3,923 | -€32,231 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,308 | -€3,923 | -€32,231 |
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 24 October 2026 via checked.be.