P@LAN3 BVBA: 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.
P@LAN3 BVBA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€372
down €372 (-3.6%), from €10,204 to €9,832
- Financial income -€244
down €244 (-2.4%), from €10,094 to €9,849
- Gross operating margin -€66
new in 2025: -€66
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 | €622,674 | €617,576 | -€5,097 | -0.8% |
| Fixed assets | 21/28 | €260,116 | €260,116 | = | 0.0% |
| Financial fixed assets | 28 | €260,116 | €260,116 | = | 0.0% |
| Current assets | 29/58 | €362,557 | €357,460 | -€5,097 | -1.4% |
| Amounts receivable after more than one year | 29 | €338,962 | €338,962 | = | 0.0% |
| Trade receivables | 290 | €338,962 | €338,962 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,596 | €18,445 | -€5,151 | -21.8% |
| Other amounts receivable | 41 | €23,596 | €18,445 | -€5,151 | -21.8% |
| Cash at bank and in hand | 54/58 | - | €54 | +€54 | |
| Total equity and liabilities | 10/49 | €622,674 | €617,576 | -€5,097 | -0.8% |
| Equity | 10/15 | €361,781 | €361,732 | -€49 | 0.0% |
| Contributions | 10/11 | €55,700 | €55,700 | = | 0.0% |
| Reserves | 13 | €10,757 | €10,757 | = | 0.0% |
| Distributable reserves | 133 | €10,757 | €10,757 | = | 0.0% |
| Profit (loss) carried forward | 14 | €295,324 | €295,276 | -€49 | 0.0% |
| Amounts payable | 17/49 | €260,893 | €255,844 | -€5,049 | -1.9% |
| Amounts payable after more than one year | 17 | €238,753 | €234,491 | -€4,263 | -1.8% |
| Financial debts | 170/4 | €238,753 | €234,491 | -€4,263 | -1.8% |
| Amounts payable within one year | 42/48 | €22,139 | €21,353 | -€786 | -3.5% |
| Financial debts | 43 | €386 | - | -€386 | |
| Credit institutions | 430/8 | €386 | - | -€386 | |
| Trade debts | 44 | €5,594 | €5,195 | -€399 | -7.1% |
| Suppliers | 440/4 | €5,594 | €5,195 | -€399 | -7.1% |
| Other amounts payable | 47/48 | €16,159 | €16,159 | = | 0.0% |
| Gross operating margin | 9900 | - | -€66 | -€66 | |
| Operating profit (loss) | 9901 | - | -€66 | -€66 | |
| Financial income | 75/76B | €10,094 | €9,849 | -€244 | -2.4% |
| Recurring financial income | 75 | €10,094 | €9,849 | -€244 | -2.4% |
| Financial charges | 65/66B | €10,204 | €9,832 | -€372 | -3.6% |
| Recurring financial charges | 65 | €10,204 | €9,832 | -€372 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€111 | -€49 | +€62 | +56.2% |
| Profit (loss) for the period | 9904 | -€111 | -€49 | +€62 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€111 | -€49 | +€62 | +56.2% |
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 15 October 2026 via checked.be.