i-Plan: 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.
i-Plan
Largest movements
- Cash +€32,318
up €32,318 (+51.9%), from €62,238 to €94,557
mainly Net result for the year (+€36,427) and Other debts (+€23,524)
- Tangible fixed assets -€14,491
down €14,491 (-36.4%), from €39,819 to €25,328
- Receivables within one year -€2,432
down €2,432 (-13.6%), from €17,867 to €15,435
of which Other amounts receivable: -€3,315
- Other debts +€23,524
up €23,524 (+63.5%), from €37,053 to €60,577
- Current portion of long-term debt -€8,868
down €8,868 (-44.9%), from €19,735 to €10,867
- Debts after one year -€6,422
down €6,422 (-100%), from €6,422 to €0
- Tax, wage and social debts +€5,166
up €5,166 (+170%), from €3,037 to €8,203
- Trade debts +€2,433
up €2,433 (+98.2%), from €2,478 to €4,912
- Gross operating margin +€25,650
up €25,650 (+64.6%), from €39,698 to €65,348
- Taxes +€4,278
up €4,278 (+63.9%), from €6,694 to €10,972
- Depreciation +€1,206
up €1,206 (+8.8%), from €13,699 to €14,905
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 | €123,291 | €138,639 | +€15,348 | +12.4% |
| Fixed assets | 21/28 | €40,119 | €25,628 | -€14,491 | -36.1% |
| Tangible fixed assets | 22/27 | €39,819 | €25,328 | -€14,491 | -36.4% |
| Furniture and vehicles | 24 | €39,819 | €25,328 | -€14,491 | -36.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €83,172 | €113,012 | +€29,839 | +35.9% |
| Amounts receivable within one year | 40/41 | €17,867 | €15,435 | -€2,432 | -13.6% |
| Trade receivables | 40 | €14,552 | €15,435 | +€883 | +6.1% |
| Other amounts receivable | 41 | €3,315 | €0 | -€3,315 | -100% |
| Cash at bank and in hand | 54/58 | €62,238 | €94,557 | +€32,318 | +51.9% |
| Deferred charges and accrued income | 490/1 | €3,067 | €3,020 | -€47 | -1.5% |
| Total equity and liabilities | 10/49 | €123,291 | €138,639 | +€15,348 | +12.4% |
| Equity | 10/15 | €52,271 | €52,271 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,671 | €33,671 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €33,671 | €33,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €71,020 | €86,368 | +€15,348 | +21.6% |
| Amounts payable after more than one year | 17 | €6,422 | €0 | -€6,422 | -100% |
| Financial debts | 170/4 | €6,422 | €0 | -€6,422 | -100% |
| Amounts payable within one year | 42/48 | €62,303 | €84,558 | +€22,255 | +35.7% |
| Current portion of amounts payable after more than one year | 42 | €19,735 | €10,867 | -€8,868 | -44.9% |
| Trade debts | 44 | €2,478 | €4,912 | +€2,433 | +98.2% |
| Suppliers | 440/4 | €2,478 | €4,912 | +€2,433 | +98.2% |
| Taxes, remuneration and social security | 45 | €3,037 | €8,203 | +€5,166 | +170% |
| Taxes | 450/3 | €3,037 | €8,203 | +€5,166 | +170% |
| Other amounts payable | 47/48 | €37,053 | €60,577 | +€23,524 | +63.5% |
| Accrued charges and deferred income | 492/3 | €2,295 | €1,810 | -€485 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,699 | €14,905 | +€1,206 | +8.8% |
| Other operating charges | 640/8 | €948 | €783 | -€165 | -17.4% |
| Gross operating margin | 9900 | €39,698 | €65,348 | +€25,650 | +64.6% |
| Operating profit (loss) | 9901 | €25,051 | €49,660 | +€24,609 | +98.2% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100% |
| Financial charges | 65/66B | €2,710 | €2,261 | -€449 | -16.6% |
| Recurring financial charges | 65 | €2,710 | €2,261 | -€449 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €22,346 | €47,399 | +€25,053 | +112% |
| Income taxes | 67/77 | €6,694 | €10,972 | +€4,278 | +63.9% |
| Profit (loss) for the period | 9904 | €15,652 | €36,427 | +€20,775 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €15,652 | €36,427 | +€20,775 | +133% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.