Normec Planning: 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.
What changed
Normec Planning
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€772,500
2024 · €834,630-€62,130
Equity
€2.8m
2024 · €2.1m+€772,500
Cash
€7,376
2024 · €22,740-€15,364
Balance sheet total
€4.5m
2024 · €3.7m+€798,767
Largest movements
Assets
- Receivables within one year +€832,553
up €832,553 (+23.0%), from €3.6m to €4.5m
of which Trade receivables: +€832,553
Equity and liabilities
- Reserves +€772,500
up €772,500 (+37.8%), from €2.0m to €2.8m
Income statement
- Staff costs -€862,895
down €862,895 (-11.3%), from €7.6m to €6.7m
- Services and other goods +€530,673
up €530,673 (+69.5%), from €763,136 to €1.3m
- Turnover -€380,532
down €380,532 (-4.1%), from €9.4m to €9.0m
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.
Result 2024
€834,630
Turnover
-€380,532
Other operating income
-€29,494
Services and other goods
-€530,673
Staff costs
+€862,895
Other operating charges
+€3,492
Financial income
+€66
Financial charges
+€1,321
Taxes
+€10,795
Result 2025
€772,500
raises the resultlowers the result
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.
From operations
-€15,364
Investment
€0
Financing
€0
Cash 2024
€22,740
From operations (derived)
-€15,364
Net result for the year
+€772,500
Receivables within one year
-€832,553
Deferred charges and accrued income
+€18,422
Trade debts
+€15,277
Tax, wage and social debts
+€10,991
Cash 2025
€7,376
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,664,112 | €4,462,879 | +€798,767 | +21.8% |
| Current assets | 29/58 | €3,664,112 | €4,462,879 | +€798,767 | +21.8% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,618,646 | €4,451,198 | +€832,553 | +23.0% |
| Trade receivables | 40 | €3,618,646 | €4,451,198 | +€832,553 | +23.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €22,740 | €7,376 | -€15,364 | -67.6% |
| Deferred charges and accrued income | 490/1 | €22,726 | €4,305 | -€18,422 | -81.1% |
| Total equity and liabilities | 10/49 | €3,664,112 | €4,462,879 | +€798,767 | +21.8% |
| Equity | 10/15 | €2,061,755 | €2,834,254 | +€772,500 | +37.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,043,155 | €2,815,654 | +€772,500 | +37.8% |
| Distributable reserves | 133 | €2,043,155 | €2,815,654 | +€772,500 | +37.8% |
| Amounts payable | 17/49 | €1,602,357 | €1,628,625 | +€26,267 | +1.6% |
| Amounts payable within one year | 42/48 | €1,602,357 | €1,628,625 | +€26,267 | +1.6% |
| Trade debts | 44 | €116,855 | €132,132 | +€15,277 | +13.1% |
| Suppliers | 440/4 | €116,855 | €132,132 | +€15,277 | +13.1% |
| Taxes, remuneration and social security | 45 | €1,485,502 | €1,496,493 | +€10,991 | +0.7% |
| Taxes | 450/3 | €420,980 | €673,782 | +€252,803 | +60.1% |
| Remuneration and social security | 454/9 | €1,064,522 | €822,711 | -€241,812 | -22.7% |
| Operating income | 70/76A | €9,563,949 | €9,153,923 | -€410,026 | -4.3% |
| Turnover | 70 | €9,377,375 | €8,996,842 | -€380,532 | -4.1% |
| Other operating income | 74 | €186,574 | €157,081 | -€29,494 | -15.8% |
| Operating charges | 60/66A | €8,374,834 | €8,039,121 | -€335,713 | -4.0% |
| Services and other goods | 61 | €763,136 | €1,293,808 | +€530,673 | +69.5% |
| Remuneration, social security and pensions | 62 | €7,604,899 | €6,742,005 | -€862,895 | -11.3% |
| Other operating charges | 640/8 | €6,799 | €3,307 | -€3,492 | -51.4% |
| Operating profit (loss) | 9901 | €1,189,115 | €1,114,802 | -€74,313 | -6.2% |
| Financial income | 75/76B | €8 | €74 | +€66 | +799% |
| Recurring financial income | 75 | €8 | €74 | +€66 | +799% |
| Other financial income | 752/9 | €8 | €74 | +€66 | +799% |
| Financial charges | 65/66B | €1,961 | €640 | -€1,321 | -67.4% |
| Recurring financial charges | 65 | €1,961 | €640 | -€1,321 | -67.4% |
| Debt charges | 650 | €74 | €23 | -€51 | -69.1% |
| Other financial charges | 652/9 | €1,887 | €617 | -€1,270 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €1,187,162 | €1,114,237 | -€72,926 | -6.1% |
| Income taxes | 67/77 | €352,532 | €341,737 | -€10,795 | -3.1% |
| Taxes | 670/3 | €352,532 | €341,737 | -€10,795 | -3.1% |
| Profit (loss) for the period | 9904 | €834,630 | €772,500 | -€62,130 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €834,630 | €772,500 | -€62,130 | -7.4% |
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 14 October 2026 via checked.be.