IPLAN: what changed
Two fiscal 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.
IPLAN
Largest movements
- Cash -€22,291
down €22,291 (-27.7%), from €80,487 to €58,196
mainly Net result for the year (-€22,834) and Other debts (-€5,334)
- Tangible fixed assets -€5,711
down €5,711 (-26.0%), from €21,945 to €16,234
- Reserves -€22,834
down €22,834 (-26.4%), from €86,573 to €63,739
- Other debts -€5,334
down €5,334 (-24.9%), from €21,462 to €16,128
- Gross operating margin -€19,920
down €19,920, from €4,004 to -€15,915
- Other operating charges +€186
up €186 (+20.7%), from €898 to €1,083
- Depreciation +€184
up €184 (+3.3%), from €5,527 to €5,711
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.
Cash bridge derived
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 | €109,166 | €81,705 | -€27,461 | -25.2% |
| Fixed assets | 21/28 | €21,945 | €16,234 | -€5,711 | -26.0% |
| Tangible fixed assets | 22/27 | €21,945 | €16,234 | -€5,711 | -26.0% |
| Furniture and vehicles | 24 | €21,945 | €16,234 | -€5,711 | -26.0% |
| Current assets | 29/58 | €87,222 | €65,471 | -€21,751 | -24.9% |
| Amounts receivable within one year | 40/41 | €514 | €773 | +€259 | +50.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €514 | €773 | +€259 | +50.5% |
| Cash at bank and in hand | 54/58 | €80,487 | €58,196 | -€22,291 | -27.7% |
| Deferred charges and accrued income | 490/1 | €6,221 | €6,502 | +€281 | +4.5% |
| Total equity and liabilities | 10/49 | €109,166 | €81,705 | -€27,461 | -25.2% |
| Equity | 10/15 | €87,573 | €64,739 | -€22,834 | -26.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €86,573 | €63,739 | -€22,834 | -26.4% |
| Distributable reserves | 133 | €86,573 | €63,739 | -€22,834 | -26.4% |
| Amounts payable | 17/49 | €21,593 | €16,966 | -€4,627 | -21.4% |
| Amounts payable within one year | 42/48 | €21,593 | €16,966 | -€4,627 | -21.4% |
| Trade debts | 44 | €131 | €463 | +€331 | +252.0% |
| Suppliers | 440/4 | €131 | €463 | +€331 | +252.0% |
| Taxes, remuneration and social security | 45 | €0 | €375 | +€375 | |
| Taxes | 450/3 | €0 | €375 | +€375 | |
| Other amounts payable | 47/48 | €21,462 | €16,128 | -€5,334 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,527 | €5,711 | +€184 | +3.3% |
| Other operating charges | 640/8 | €898 | €1,083 | +€186 | +20.7% |
| Gross operating margin | 9900 | €4,004 | -€15,915 | -€19,920 | |
| Operating profit (loss) | 9901 | -€2,420 | -€22,710 | -€20,289 | -838.4% |
| Financial charges | 65/66B | €125 | €125 | +€0 | 0.0% |
| Recurring financial charges | 65 | €125 | €125 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,545 | -€22,834 | -€20,289 | -797.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,545 | -€22,834 | -€20,289 | -797.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,545 | -€22,834 | -€20,289 | -797.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.