LAS PLANAS: 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.
LAS PLANAS
Largest movements
- Receivables within one year -€4,471
down €4,471 (-74.5%), from €6,000 to €1,529
- Cash -€3,471
down €3,471 (-19.3%), from €18,021 to €14,550
mainly Other debts (-€12,819) and Trade debts (-€1,210)
- Other debts -€12,819
down €12,819 (-17.8%), from €72,134 to €59,315
- Reserves +€6,343
up €6,343 (+17.5%), from €36,184 to €42,527
- Gross operating margin +€5,172
up €5,172 (+91.0%), from €5,685 to €10,857
- Taxes +€1,709
up €1,709 (+135.4%), from €1,262 to €2,971
- Other operating charges -€356
down €356 (-47.1%), from €756 to €400
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €137,059 | €129,111 | -€7,948 | -5.8% |
| Fixed assets | 21/28 | €113,038 | €113,033 | -€5 | 0.0% |
| Tangible fixed assets | 22/27 | €1,514 | €1,509 | -€5 | -0.3% |
| Furniture and vehicles | 24 | €1,514 | €1,509 | -€5 | -0.3% |
| Financial fixed assets | 28 | €111,523 | €111,523 | = | 0.0% |
| Current assets | 29/58 | €24,021 | €16,078 | -€7,942 | -33.1% |
| Amounts receivable within one year | 40/41 | €6,000 | €1,529 | -€4,471 | -74.5% |
| Other amounts receivable | 41 | €6,000 | €1,529 | -€4,471 | -74.5% |
| Cash at bank and in hand | 54/58 | €18,021 | €14,550 | -€3,471 | -19.3% |
| Total equity and liabilities | 10/49 | €137,059 | €129,111 | -€7,948 | -5.8% |
| Equity | 10/15 | €63,452 | €69,796 | +€6,343 | +10.0% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €36,184 | €42,527 | +€6,343 | +17.5% |
| Distributable reserves | 133 | €36,184 | €42,527 | +€6,343 | +17.5% |
| Amounts payable | 17/49 | €73,606 | €59,315 | -€14,291 | -19.4% |
| Amounts payable within one year | 42/48 | €73,606 | €59,315 | -€14,291 | -19.4% |
| Trade debts | 44 | €1,210 | - | -€1,210 | |
| Suppliers | 440/4 | €1,210 | - | -€1,210 | |
| Taxes, remuneration and social security | 45 | €262 | - | -€262 | |
| Taxes | 450/3 | €262 | - | -€262 | |
| Other amounts payable | 47/48 | €72,134 | €59,315 | -€12,819 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,052 | €1,104 | +€52 | +5.0% |
| Other operating charges | 640/8 | €756 | €400 | -€356 | -47.1% |
| Gross operating margin | 9900 | €5,685 | €10,857 | +€5,172 | +91.0% |
| Operating profit (loss) | 9901 | €3,878 | €9,353 | +€5,475 | +141.2% |
| Financial income | 75/76B | €7 | €7 | = | 0.0% |
| Recurring financial income | 75 | €7 | €7 | = | 0.0% |
| Financial charges | 65/66B | €34 | €45 | +€11 | +33.3% |
| Recurring financial charges | 65 | €34 | €45 | +€11 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €3,851 | €9,315 | +€5,464 | +141.9% |
| Income taxes | 67/77 | €1,262 | €2,971 | +€1,709 | +135.4% |
| Profit (loss) for the period | 9904 | €2,588 | €6,343 | +€3,755 | +145.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,588 | €6,343 | +€3,755 | +145.1% |
Source: filed annual accounts (NBB), financial years ended 30 April 2025 and 30 April 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.