JEREMIE PLANCKAERT: 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.
JEREMIE PLANCKAERT
Largest movements
- Deferred charges and accrued income +€14,967
up €14,967 (+1,985%), from €754 to €15,722
- Receivables within one year +€3,069
up €3,069 (+11.3%), from €27,154 to €30,222
of which Other amounts receivable: +€3,069
- Cash -€1,771
down €1,771 (-17.6%), from €10,075 to €8,303
mainly Contributions, distributions and other (-€35,666) and Deferred charges and accrued income (-€14,967)
- Reserves -€35,666
no longer reported in 2025 (was €35,666)
- Other debts +€33,883
new in 2025: €33,883
- Profit (loss) carried forward +€15,559
up €15,559 (+273%), from €5,691 to €21,250
- Tax, wage and social debts +€1,783
up €1,783 (+74.3%), from €2,400 to €4,183
- Gross operating margin +€13,549
up €13,549 (+88.8%), from €15,252 to €28,802
- Other operating charges +€3,151
up €3,151 (+305%), from €1,032 to €4,183
- Depreciation -€2,097
down €2,097 (-38.8%), from €5,407 to €3,310
- Staff costs +€1,030
up €1,030 (+75.2%), from €1,370 to €2,400
- Financial charges +€769
up €769 (+251%), from €306 to €1,075
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 | €46,957 | €62,736 | +€15,778 | +33.6% |
| Fixed assets | 21/28 | €8,975 | €8,489 | -€486 | -5.4% |
| Tangible fixed assets | 22/27 | €8,975 | €8,489 | -€486 | -5.4% |
| Furniture and vehicles | 24 | €8,975 | €8,489 | -€486 | -5.4% |
| Current assets | 29/58 | €37,983 | €54,247 | +€16,264 | +42.8% |
| Amounts receivable within one year | 40/41 | €27,154 | €30,222 | +€3,069 | +11.3% |
| Trade receivables | 40 | €1,900 | €1,900 | = | 0.0% |
| Other amounts receivable | 41 | €25,254 | €28,322 | +€3,069 | +12.2% |
| Cash at bank and in hand | 54/58 | €10,075 | €8,303 | -€1,771 | -17.6% |
| Deferred charges and accrued income | 490/1 | €754 | €15,722 | +€14,967 | +1,985% |
| Total equity and liabilities | 10/49 | €46,957 | €62,736 | +€15,778 | +33.6% |
| Equity | 10/15 | €43,857 | €23,750 | -€20,107 | -45.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,666 | - | -€35,666 | |
| Distributable reserves | 133 | €35,666 | - | -€35,666 | |
| Profit (loss) carried forward | 14 | €5,691 | €21,250 | +€15,559 | +273% |
| Amounts payable | 17/49 | €3,100 | €38,986 | +€35,885 | +1,157% |
| Amounts payable within one year | 42/48 | €3,100 | €38,986 | +€35,885 | +1,157% |
| Trade debts | 44 | €700 | €919 | +€219 | +31.3% |
| Suppliers | 440/4 | €700 | €919 | +€219 | +31.3% |
| Taxes, remuneration and social security | 45 | €2,400 | €4,183 | +€1,783 | +74.3% |
| Taxes | 450/3 | €2,400 | €4,183 | +€1,783 | +74.3% |
| Other amounts payable | 47/48 | - | €33,883 | +€33,883 | |
| Non-recurring operating income | 76A | - | €18,370 | +€18,370 | |
| Remuneration, social security and pensions | 62 | €1,370 | €2,400 | +€1,030 | +75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,407 | €3,310 | -€2,097 | -38.8% |
| Other operating charges | 640/8 | €1,032 | €4,183 | +€3,151 | +305% |
| Gross operating margin | 9900 | €15,252 | €28,802 | +€13,549 | +88.8% |
| Operating profit (loss) | 9901 | €7,444 | €18,909 | +€11,466 | +154% |
| Financial income | 75/76B | €604 | €507 | -€97 | -16.1% |
| Recurring financial income | 75 | €604 | €507 | -€97 | -16.1% |
| Financial charges | 65/66B | €306 | €1,075 | +€769 | +251% |
| Recurring financial charges | 65 | €306 | €1,075 | +€769 | +251% |
| Profit (loss) for the period before taxes | 9903 | €7,741 | €18,341 | +€10,600 | +137% |
| Income taxes | 67/77 | €2,301 | €2,782 | +€481 | +20.9% |
| Profit (loss) for the period | 9904 | €5,440 | €15,559 | +€10,119 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €5,440 | €15,559 | +€10,119 | +186% |
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 22 October 2026 via checked.be.