HET REISPLAN: 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.
HET REISPLAN
Largest movements
- Receivables within one year -€13,085
down €13,085 (-31.2%), from €42,000 to €28,915
of which Trade receivables: -€12,480
- Cash -€10,542
down €10,542 (-51.0%), from €20,674 to €10,132
mainly Contributions, distributions and other (-€30,000) and Accrued charges and deferred income (-€7,033)
- Deferred charges and accrued income -€3,978
down €3,978 (-5.6%), from €71,460 to €67,482
- Reserves -€29,112
down €29,112 (-40.9%), from €71,231 to €42,119
- Trade debts +€7,326
up €7,326 (+40.2%), from €18,208 to €25,534
- Accrued charges and deferred income -€7,033
down €7,033 (-74.2%), from €9,480 to €2,448
- Other debts +€1,369
up €1,369 (+45.6%), from €3,004 to €4,373
- Gross operating margin -€23,867
down €23,867 (-85.3%), from €27,969 to €4,102
- Taxes -€2,190
down €2,190 (-87.6%), from €2,501 to €310
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.
Derived cash bridge
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 | €136,016 | €107,993 | -€28,023 | -20.6% |
| Fixed assets | 21/28 | €1,883 | €1,464 | -€419 | -22.3% |
| Tangible fixed assets | 22/27 | €1,883 | €1,464 | -€419 | -22.3% |
| Plant, machinery and equipment | 23 | €1,860 | €1,464 | -€396 | -21.3% |
| Furniture and vehicles | 24 | €23 | - | -€23 | |
| Current assets | 29/58 | €134,133 | €106,529 | -€27,604 | -20.6% |
| Amounts receivable within one year | 40/41 | €42,000 | €28,915 | -€13,085 | -31.2% |
| Trade receivables | 40 | €40,468 | €27,988 | -€12,480 | -30.8% |
| Other amounts receivable | 41 | €1,531 | €927 | -€605 | -39.5% |
| Cash at bank and in hand | 54/58 | €20,674 | €10,132 | -€10,542 | -51.0% |
| Deferred charges and accrued income | 490/1 | €71,460 | €67,482 | -€3,978 | -5.6% |
| Total equity and liabilities | 10/49 | €136,016 | €107,993 | -€28,023 | -20.6% |
| Equity | 10/15 | €102,231 | €73,119 | -€29,112 | -28.5% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €71,231 | €42,119 | -€29,112 | -40.9% |
| Distributable reserves | 133 | €71,231 | €42,119 | -€29,112 | -40.9% |
| Amounts payable | 17/49 | €33,785 | €34,875 | +€1,089 | +3.2% |
| Amounts payable within one year | 42/48 | €24,305 | €32,427 | +€8,122 | +33.4% |
| Trade debts | 44 | €18,208 | €25,534 | +€7,326 | +40.2% |
| Suppliers | 440/4 | €18,208 | €25,534 | +€7,326 | +40.2% |
| Taxes, remuneration and social security | 45 | €3,093 | €2,520 | -€572 | -18.5% |
| Taxes | 450/3 | €3,093 | €2,520 | -€572 | -18.5% |
| Other amounts payable | 47/48 | €3,004 | €4,373 | +€1,369 | +45.6% |
| Accrued charges and deferred income | 492/3 | €9,480 | €2,448 | -€7,033 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €360 | €419 | +€59 | +16.5% |
| Other operating charges | 640/8 | €1,831 | €1,559 | -€271 | -14.8% |
| Gross operating margin | 9900 | €27,969 | €4,102 | -€23,867 | -85.3% |
| Operating profit (loss) | 9901 | €25,779 | €2,124 | -€23,655 | -91.8% |
| Financial income | 75/76B | €15 | €11 | -€4 | -24.8% |
| Recurring financial income | 75 | €15 | €11 | -€4 | -24.8% |
| Financial charges | 65/66B | €1,193 | €937 | -€256 | -21.5% |
| Recurring financial charges | 65 | €1,193 | €937 | -€256 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €24,600 | €1,198 | -€23,402 | -95.1% |
| Income taxes | 67/77 | €2,501 | €310 | -€2,190 | -87.6% |
| Profit (loss) for the period | 9904 | €22,100 | €888 | -€21,212 | -96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,100 | €888 | -€21,212 | -96.0% |
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 24 October 2026 via checked.be.