LePlan98: 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.
LePlan98
Largest movements
- Receivables within one year -€176,901
down €176,901 (-82.3%), from €214,912 to €38,011
of which Trade receivables: -€172,910
- Tangible fixed assets -€2,975
down €2,975 (-17.8%), from €16,698 to €13,724
- Other debts -€187,882
down €187,882 (-24.8%), from €756,217 to €568,335
- Profit (loss) carried forward +€15,648
up €15,648 (+2.5%), from -€616,558 to -€600,910
- Tax, wage and social debts -€7,036
down €7,036 (-49.6%), from €14,173 to €7,137
- Gross operating margin -€14,195
down €14,195 (-31.8%), from €44,660 to €30,465
- Taxes +€10,705
new in 2025: €10,705
- Other operating charges -€3,487
down €3,487 (-86.5%), from €4,030 to €544
- Financial charges +€1,628
up €1,628, from -€764 to €864
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 | €233,152 | €53,124 | -€180,028 | -77.2% |
| Fixed assets | 21/28 | €18,063 | €15,089 | -€2,975 | -16.5% |
| Intangible fixed assets | 21 | €865 | €865 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,698 | €13,724 | -€2,975 | -17.8% |
| Plant, machinery and equipment | 23 | €16,698 | €13,724 | -€2,975 | -17.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €215,089 | €38,036 | -€177,053 | -82.3% |
| Amounts receivable within one year | 40/41 | €214,912 | €38,011 | -€176,901 | -82.3% |
| Trade receivables | 40 | €173,410 | €500 | -€172,910 | -99.7% |
| Other amounts receivable | 41 | €41,502 | €37,511 | -€3,991 | -9.6% |
| Cash at bank and in hand | 54/58 | €177 | €25 | -€152 | -85.9% |
| Total equity and liabilities | 10/49 | €233,152 | €53,124 | -€180,028 | -77.2% |
| Equity | 10/15 | -€538,781 | -€523,132 | +€15,648 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,177 | €59,177 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,317 | €57,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€616,558 | -€600,910 | +€15,648 | +2.5% |
| Amounts payable | 17/49 | €771,933 | €576,257 | -€195,677 | -25.3% |
| Amounts payable within one year | 42/48 | €771,933 | €576,257 | -€195,677 | -25.3% |
| Trade debts | 44 | €1,543 | €785 | -€758 | -49.1% |
| Suppliers | 440/4 | €1,543 | €785 | -€758 | -49.1% |
| Taxes, remuneration and social security | 45 | €14,173 | €7,137 | -€7,036 | -49.6% |
| Taxes | 450/3 | €14,173 | €7,137 | -€7,036 | -49.6% |
| Other amounts payable | 47/48 | €756,217 | €568,335 | -€187,882 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,024 | €2,975 | -€49 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,030 | €544 | -€3,487 | -86.5% |
| Gross operating margin | 9900 | €44,660 | €30,465 | -€14,195 | -31.8% |
| Operating profit (loss) | 9901 | €37,606 | €26,947 | -€10,659 | -28.3% |
| Financial income | 75/76B | €159 | €270 | +€112 | +70.5% |
| Recurring financial income | 75 | €159 | €270 | +€112 | +70.5% |
| Financial charges | 65/66B | -€764 | €864 | +€1,628 | |
| Recurring financial charges | 65 | -€764 | €864 | +€1,628 | |
| Profit (loss) for the period before taxes | 9903 | €38,529 | €26,354 | -€12,175 | -31.6% |
| Income taxes | 67/77 | - | €10,705 | +€10,705 | |
| Profit (loss) for the period | 9904 | €38,529 | €15,648 | -€22,880 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,529 | €15,648 | -€22,880 | -59.4% |
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.