IN-PLANO: 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.
IN-PLANO
Largest movements
- Current investments +€57,622
up €57,622 (+29.3%), from €196,989 to €254,611
- Tangible fixed assets -€44,086
down €44,086 (-14.5%), from €304,143 to €260,057
of which Plant, machinery and equipment: -€22,607
- Cash +€31,751
up €31,751 (+20.3%), from €156,084 to €187,835
mainly Depreciation (+€69,843) and Net result for the year (+€48,177)
- Deferred charges and accrued income -€19,883
down €19,883 (-89.5%), from €22,211 to €2,328
- Reserves +€48,177
up €48,177 (+13.9%), from €346,350 to €394,527
- Debts after one year -€19,285
down €19,285 (-22.0%), from €87,740 to €68,455
- Other debts +€11,635
up €11,635 (+6.3%), from €185,890 to €197,525
- Tax, wage and social debts -€8,838
down €8,838 (-17.8%), from €49,691 to €40,852
of which Taxes: -€9,852
- Gross operating margin -€41,392
down €41,392 (-18.5%), from €223,348 to €181,955
- Taxes -€11,063
down €11,063 (-31.5%), from €35,165 to €24,102
- Financial income +€5,364
up €5,364 (+812%), from €661 to €6,025
- Financial charges -€3,092
down €3,092 (-12.8%), from €24,126 to €21,034
of which Financial charges: -€3,056
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 | €707,708 | €739,973 | +€32,265 | +4.6% |
| Fixed assets | 21/28 | €304,543 | €260,457 | -€44,086 | -14.5% |
| Tangible fixed assets | 22/27 | €304,143 | €260,057 | -€44,086 | -14.5% |
| Land and buildings | 22 | €98,486 | €81,090 | -€17,396 | -17.7% |
| Plant, machinery and equipment | 23 | €190,508 | €167,901 | -€22,607 | -11.9% |
| Furniture and vehicles | 24 | €15,149 | €11,066 | -€4,083 | -27.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €403,165 | €479,515 | +€76,351 | +18.9% |
| Amounts receivable within one year | 40/41 | €27,881 | €34,741 | +€6,860 | +24.6% |
| Trade receivables | 40 | €27,707 | €31,355 | +€3,649 | +13.2% |
| Other amounts receivable | 41 | €174 | €3,385 | +€3,211 | +1,843% |
| Current investments | 50/53 | €196,989 | €254,611 | +€57,622 | +29.3% |
| Cash at bank and in hand | 54/58 | €156,084 | €187,835 | +€31,751 | +20.3% |
| Deferred charges and accrued income | 490/1 | €22,211 | €2,328 | -€19,883 | -89.5% |
| Total equity and liabilities | 10/49 | €707,708 | €739,973 | +€32,265 | +4.6% |
| Equity | 10/15 | €365,101 | €413,278 | +€48,177 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €346,350 | €394,527 | +€48,177 | +13.9% |
| Distributable reserves | 133 | €346,350 | €394,527 | +€48,177 | +13.9% |
| Profit (loss) carried forward | 14 | €151 | €151 | = | 0.0% |
| Amounts payable | 17/49 | €342,607 | €326,694 | -€15,913 | -4.6% |
| Amounts payable after more than one year | 17 | €87,740 | €68,455 | -€19,285 | -22.0% |
| Financial debts | 170/4 | €87,740 | €68,455 | -€19,285 | -22.0% |
| Amounts payable within one year | 42/48 | €254,867 | €258,239 | +€3,372 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €18,266 | €19,285 | +€1,019 | +5.6% |
| Trade debts | 44 | €1,020 | €577 | -€443 | -43.4% |
| Suppliers | 440/4 | €1,020 | €577 | -€443 | -43.4% |
| Taxes, remuneration and social security | 45 | €49,691 | €40,852 | -€8,838 | -17.8% |
| Taxes | 450/3 | €42,287 | €32,436 | -€9,852 | -23.3% |
| Remuneration and social security | 454/9 | €7,403 | €8,417 | +€1,014 | +13.7% |
| Other amounts payable | 47/48 | €185,890 | €197,525 | +€11,635 | +6.3% |
| Non-recurring operating income | 76A | €14,311 | €436 | -€13,876 | -97.0% |
| Remuneration, social security and pensions | 62 | €19,174 | €19,726 | +€552 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,971 | €69,843 | -€129 | -0.2% |
| Other operating charges | 640/8 | €4,839 | €5,097 | +€259 | +5.3% |
| Non-recurring operating charges | 66A | €59 | - | -€59 | |
| Gross operating margin | 9900 | €223,348 | €181,955 | -€41,392 | -18.5% |
| Operating profit (loss) | 9901 | €129,304 | €87,289 | -€42,015 | -32.5% |
| Financial income | 75/76B | €661 | €6,025 | +€5,364 | +812% |
| Recurring financial income | 75 | €661 | €6,025 | +€5,364 | +812% |
| Financial charges | 65/66B | €24,126 | €21,034 | -€3,092 | -12.8% |
| Recurring financial charges | 65 | €24,090 | €21,034 | -€3,056 | -12.7% |
| Non-recurring financial charges | 66B | €36 | - | -€36 | |
| Profit (loss) for the period before taxes | 9903 | €105,839 | €72,279 | -€33,559 | -31.7% |
| Income taxes | 67/77 | €35,165 | €24,102 | -€11,063 | -31.5% |
| Profit (loss) for the period | 9904 | €70,674 | €48,177 | -€22,497 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,674 | €48,177 | -€22,497 | -31.8% |
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 15 October 2026 via checked.be.