ECO - PLANNING: 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.
ECO - PLANNING
Largest movements
- Tangible fixed assets -€27,492
down €27,492 (-42.3%), from €65,068 to €37,575
of which Furniture and vehicles: -€19,880
- Cash +€14,357
up €14,357 (+53.9%), from €26,649 to €41,006
mainly Depreciation (+€33,724) and Trade debts (+€7,031)
- Current portion of long-term debt -€9,641
down €9,641 (-55.3%), from €17,430 to €7,790
- Other debts -€9,053
down €9,053 (-71.8%), from €12,612 to €3,559
- Debts after one year -€7,790
no longer reported in 2025 (was €7,790)
- Trade debts +€7,031
up €7,031 (+21.8%), from €32,313 to €39,344
- Reserves +€4,074
up €4,074 (+4.3%), from €95,680 to €99,754
of which Distributable reserves: +€4,074
- Gross operating margin -€9,846
down €9,846 (-6.2%), from €158,559 to €148,713
- Taxes -€4,062
down €4,062 (-53.7%), from €7,563 to €3,501
- Staff costs +€3,230
up €3,230 (+3.1%), from €103,307 to €106,537
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 | €241,112 | €227,338 | -€13,773 | -5.7% |
| Fixed assets | 21/28 | €71,163 | €43,445 | -€27,717 | -38.9% |
| Tangible fixed assets | 22/27 | €65,068 | €37,575 | -€27,492 | -42.3% |
| Plant, machinery and equipment | 23 | €31,301 | €24,235 | -€7,065 | -22.6% |
| Furniture and vehicles | 24 | €29,163 | €9,284 | -€19,880 | -68.2% |
| Other tangible fixed assets | 26 | €4,604 | €4,056 | -€547 | -11.9% |
| Financial fixed assets | 28 | €6,095 | €5,870 | -€225 | -3.7% |
| Current assets | 29/58 | €169,949 | €183,893 | +€13,944 | +8.2% |
| Stocks and contracts in progress | 3 | €9,037 | €10,099 | +€1,062 | +11.8% |
| Stocks | 30/36 | €9,037 | €10,099 | +€1,062 | +11.8% |
| Amounts receivable within one year | 40/41 | €122,218 | €120,208 | -€2,010 | -1.6% |
| Trade receivables | 40 | €122,212 | €120,166 | -€2,046 | -1.7% |
| Other amounts receivable | 41 | €7 | €43 | +€36 | +534% |
| Cash at bank and in hand | 54/58 | €26,649 | €41,006 | +€14,357 | +53.9% |
| Deferred charges and accrued income | 490/1 | €12,045 | €12,580 | +€535 | +4.4% |
| Total equity and liabilities | 10/49 | €241,112 | €227,338 | -€13,773 | -5.7% |
| Equity | 10/15 | €137,970 | €142,044 | +€4,074 | +3.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €95,680 | €99,754 | +€4,074 | +4.3% |
| Tax-exempt reserves | 132 | €36,241 | €36,241 | = | 0.0% |
| Distributable reserves | 133 | €59,439 | €63,513 | +€4,074 | +6.9% |
| Profit (loss) carried forward | 14 | €23,698 | €23,698 | = | 0.0% |
| Amounts payable | 17/49 | €103,142 | €85,294 | -€17,847 | -17.3% |
| Amounts payable after more than one year | 17 | €7,790 | - | -€7,790 | |
| Financial debts | 170/4 | €7,790 | - | -€7,790 | |
| Amounts payable within one year | 42/48 | €95,080 | €85,277 | -€9,802 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €17,430 | €7,790 | -€9,641 | -55.3% |
| Trade debts | 44 | €32,313 | €39,344 | +€7,031 | +21.8% |
| Suppliers | 440/4 | €32,313 | €39,344 | +€7,031 | +21.8% |
| Taxes, remuneration and social security | 45 | €32,725 | €34,585 | +€1,860 | +5.7% |
| Taxes | 450/3 | €22,616 | €24,081 | +€1,464 | +6.5% |
| Remuneration and social security | 454/9 | €10,108 | €10,504 | +€396 | +3.9% |
| Other amounts payable | 47/48 | €12,612 | €3,559 | -€9,053 | -71.8% |
| Accrued charges and deferred income | 492/3 | €272 | €17 | -€255 | -93.8% |
| Non-recurring operating income | 76A | - | €84 | +€84 | |
| Remuneration, social security and pensions | 62 | €103,307 | €106,537 | +€3,230 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,325 | €33,724 | +€399 | +1.2% |
| Gross operating margin | 9900 | €158,559 | €148,713 | -€9,846 | -6.2% |
| Operating profit (loss) | 9901 | €21,927 | €8,451 | -€13,476 | -61.5% |
| Financial income | 75/76B | €354 | €343 | -€11 | -3.0% |
| Recurring financial income | 75 | €354 | €343 | -€11 | -3.0% |
| Financial charges | 65/66B | €1,070 | €1,219 | +€149 | +13.9% |
| Recurring financial charges | 65 | €1,070 | €1,219 | +€149 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €21,211 | €7,576 | -€13,635 | -64.3% |
| Income taxes | 67/77 | €7,563 | €3,501 | -€4,062 | -53.7% |
| Profit (loss) for the period | 9904 | €13,648 | €4,074 | -€9,573 | -70.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,648 | €4,074 | -€9,573 | -70.1% |
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.