LA PLANTE: 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.
LA PLANTE
Largest movements
- Cash -€58,306
down €58,306 (-81.0%), from €72,019 to €13,713
mainly Debts after one year (-€111,850) and Accrued charges and deferred income (-€5,053)
- Tangible fixed assets -€24,385
down €24,385 (-10.3%), from €235,815 to €211,430
of which Land and buildings: -€27,410
- Debts after one year -€111,850
down €111,850 (-91.5%), from €122,249 to €10,398
- Profit (loss) carried forward +€31,605
up €31,605 (+64.6%), from €48,947 to €80,552
- Accrued charges and deferred income -€5,053
down €5,053 (-52.7%), from €9,581 to €4,528
- Financial charges -€5,138
down €5,138 (-51.7%), from €9,943 to €4,805
- Taxes +€2,686
up €2,686 (+30.5%), from €8,819 to €11,505
- Gross operating margin +€2,005
up €2,005 (+2.6%), from €77,651 to €79,656
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 | €307,834 | €225,586 | -€82,248 | -26.7% |
| Fixed assets | 21/28 | €235,815 | €211,430 | -€24,385 | -10.3% |
| Tangible fixed assets | 22/27 | €235,815 | €211,430 | -€24,385 | -10.3% |
| Land and buildings | 22 | €235,815 | €208,405 | -€27,410 | -11.6% |
| Assets under construction and advance payments | 27 | €0 | €3,025 | +€3,025 | |
| Current assets | 29/58 | €72,019 | €14,156 | -€57,863 | -80.3% |
| Amounts receivable within one year | 40/41 | €0 | €443 | +€443 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €443 | +€443 | |
| Cash at bank and in hand | 54/58 | €72,019 | €13,713 | -€58,306 | -81.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €307,834 | €225,586 | -€82,248 | -26.7% |
| Equity | 10/15 | €68,779 | €100,384 | +€31,605 | +46.0% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,947 | €80,552 | +€31,605 | +64.6% |
| Amounts payable | 17/49 | €239,056 | €125,203 | -€113,853 | -47.6% |
| Amounts payable after more than one year | 17 | €122,249 | €10,398 | -€111,850 | -91.5% |
| Other amounts payable | 178/9 | €122,249 | €10,398 | -€111,850 | -91.5% |
| Amounts payable within one year | 42/48 | €107,226 | €110,276 | +€3,050 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €958 | €1,322 | +€364 | +38.0% |
| Suppliers | 440/4 | €958 | €1,322 | +€364 | +38.0% |
| Taxes, remuneration and social security | 45 | €8,819 | €11,505 | +€2,686 | +30.5% |
| Taxes | 450/3 | €8,819 | €11,505 | +€2,686 | +30.5% |
| Other amounts payable | 47/48 | €97,449 | €97,449 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,581 | €4,528 | -€5,053 | -52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,713 | €27,410 | -€303 | -1.1% |
| Other operating charges | 640/8 | €4,198 | €4,331 | +€132 | +3.2% |
| Gross operating margin | 9900 | €77,651 | €79,656 | +€2,005 | +2.6% |
| Operating profit (loss) | 9901 | €45,739 | €47,915 | +€2,175 | +4.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €9,943 | €4,805 | -€5,138 | -51.7% |
| Recurring financial charges | 65 | €9,943 | €4,805 | -€5,138 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €35,797 | €43,110 | +€7,313 | +20.4% |
| Income taxes | 67/77 | €8,819 | €11,505 | +€2,686 | +30.5% |
| Profit (loss) for the period | 9904 | €26,978 | €31,605 | +€4,627 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,978 | €31,605 | +€4,627 | +17.2% |
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 17 October 2026 via checked.be.