PLAAN2023: 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.
PLAAN2023
Largest movements
- Receivables within one year -€10,992
down €10,992 (-41.0%), from €26,780 to €15,788
of which Trade receivables: -€10,884
- Cash +€2,833
up €2,833 (+265%), from €1,069 to €3,902
mainly Other debts (+€28,403) and Receivables within one year (+€10,992)
- Stocks and contracts +€600
up €600 (+29.5%), from €2,031 to €2,631
- Other debts +€28,403
new in 2025: €28,403
- Advances received -€13,863
down €13,863 (-46.7%), from €29,673 to €15,810
- Profit (loss) carried forward -€13,288
down €13,288 (-118%), from -€11,271 to -€24,558
- Trade debts -€9,200
down €9,200 (-80.2%), from €11,477 to €2,277
- Tax, wage and social debts +€389
new in 2025: €389
- Turnover +€9,266
up €9,266 (+20.6%), from €44,945 to €54,211
- Gross operating margin +€6,159
up €6,159 (+32.0%), from -€19,261 to -€13,103
- Purchases and services +€3,108
up €3,108 (+4.8%), from €64,206 to €67,314
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 | €29,879 | €22,320 | -€7,559 | -25.3% |
| Current assets | 29/58 | €29,879 | €22,320 | -€7,559 | -25.3% |
| Stocks and contracts in progress | 3 | €2,031 | €2,631 | +€600 | +29.5% |
| Stocks | 30/36 | €2,031 | €2,631 | +€600 | +29.5% |
| Amounts receivable within one year | 40/41 | €26,780 | €15,788 | -€10,992 | -41.0% |
| Trade receivables | 40 | €26,672 | €15,788 | -€10,884 | -40.8% |
| Other amounts receivable | 41 | €107 | - | -€107 | |
| Cash at bank and in hand | 54/58 | €1,069 | €3,902 | +€2,833 | +265% |
| Total equity and liabilities | 10/49 | €29,879 | €22,320 | -€7,559 | -25.3% |
| Equity | 10/15 | -€11,271 | -€24,558 | -€13,288 | -118% |
| Profit (loss) carried forward | 14 | -€11,271 | -€24,558 | -€13,288 | -118% |
| Amounts payable | 17/49 | €41,150 | €46,879 | +€5,729 | +13.9% |
| Amounts payable within one year | 42/48 | €41,150 | €46,879 | +€5,729 | +13.9% |
| Trade debts | 44 | €11,477 | €2,277 | -€9,200 | -80.2% |
| Suppliers | 440/4 | €11,477 | €2,277 | -€9,200 | -80.2% |
| Advances received on contracts in progress | 46 | €29,673 | €15,810 | -€13,863 | -46.7% |
| Taxes, remuneration and social security | 45 | - | €389 | +€389 | |
| Taxes | 450/3 | - | €389 | +€389 | |
| Other amounts payable | 47/48 | - | €28,403 | +€28,403 | |
| Turnover | 70 | €44,945 | €54,211 | +€9,266 | +20.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €64,206 | €67,314 | +€3,108 | +4.8% |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | -€19,261 | -€13,103 | +€6,159 | +32.0% |
| Operating profit (loss) | 9901 | -€19,361 | -€13,103 | +€6,259 | +32.3% |
| Financial charges | 65/66B | €171 | €185 | +€14 | +8.2% |
| Recurring financial charges | 65 | €171 | €185 | +€14 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,532 | -€13,288 | +€6,245 | +32.0% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€19,533 | -€13,288 | +€6,245 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,533 | -€13,288 | +€6,245 | +32.0% |
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 25 October 2026 via checked.be.