INCENTIVE PLANNERS: 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.
INCENTIVE PLANNERS
Largest movements
- Cash -€15,356
down €15,356 (-10.0%), from €154,247 to €138,890
mainly Contributions, distributions and other (-€51,083) and Trade debts (-€5,990)
- Tangible fixed assets -€9,707
down €9,707 (-21.5%), from €45,178 to €35,471
of which Furniture and vehicles: -€8,262
- Reserves -€23,950
down €23,950 (-6.1%), from €393,612 to €369,662
- Trade debts -€5,990
down €5,990 (-77.2%), from €7,758 to €1,768
- Gross operating margin +€6,126
up €6,126 (+15.8%), from €38,718 to €44,844
- Depreciation +€4,815
up €4,815 (+98.4%), from €4,892 to €9,707
- Financial income +€579
up €579 (+12.0%), from €4,817 to €5,396
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 | €455,543 | €430,869 | -€24,674 | -5.4% |
| Fixed assets | 21/28 | €45,178 | €35,471 | -€9,707 | -21.5% |
| Tangible fixed assets | 22/27 | €45,178 | €35,471 | -€9,707 | -21.5% |
| Land and buildings | 22 | €2,247 | €1,166 | -€1,081 | -48.1% |
| Plant, machinery and equipment | 23 | €6,700 | €6,335 | -€364 | -5.4% |
| Furniture and vehicles | 24 | €36,231 | €27,969 | -€8,262 | -22.8% |
| Current assets | 29/58 | €410,365 | €395,398 | -€14,967 | -3.6% |
| Amounts receivable within one year | 40/41 | €4,368 | €6,507 | +€2,139 | +49.0% |
| Trade receivables | 40 | €1,745 | €345 | -€1,400 | -80.2% |
| Other amounts receivable | 41 | €2,624 | €6,163 | +€3,539 | +135% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €154,247 | €138,890 | -€15,356 | -10.0% |
| Deferred charges and accrued income | 490/1 | €1,750 | €0 | -€1,750 | -100% |
| Total equity and liabilities | 10/49 | €455,543 | €430,869 | -€24,674 | -5.4% |
| Equity | 10/15 | €443,612 | €419,662 | -€23,950 | -5.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €393,612 | €369,662 | -€23,950 | -6.1% |
| Distributable reserves | 133 | €393,612 | €369,662 | -€23,950 | -6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,931 | €11,206 | -€724 | -6.1% |
| Amounts payable within one year | 42/48 | €11,931 | €11,206 | -€724 | -6.1% |
| Trade debts | 44 | €7,758 | €1,768 | -€5,990 | -77.2% |
| Suppliers | 440/4 | €7,758 | €1,768 | -€5,990 | -77.2% |
| Taxes, remuneration and social security | 45 | €1,208 | €3,917 | +€2,709 | +224% |
| Taxes | 450/3 | €1,208 | €3,917 | +€2,709 | +224% |
| Other amounts payable | 47/48 | €2,965 | €5,522 | +€2,557 | +86.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,892 | €9,707 | +€4,815 | +98.4% |
| Other operating charges | 640/8 | €2,702 | €2,725 | +€24 | +0.9% |
| Gross operating margin | 9900 | €38,718 | €44,844 | +€6,126 | +15.8% |
| Operating profit (loss) | 9901 | €31,125 | €32,412 | +€1,287 | +4.1% |
| Financial income | 75/76B | €4,817 | €5,396 | +€579 | +12.0% |
| Recurring financial income | 75 | €4,817 | €5,396 | +€579 | +12.0% |
| Financial charges | 65/66B | €142 | €38 | -€104 | -73.2% |
| Recurring financial charges | 65 | €142 | €38 | -€104 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €35,800 | €37,770 | +€1,970 | +5.5% |
| Income taxes | 67/77 | €10,236 | €10,636 | +€400 | +3.9% |
| Profit (loss) for the period | 9904 | €25,564 | €27,133 | +€1,569 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,564 | €27,133 | +€1,569 | +6.1% |
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 26 October 2026 via checked.be.