PLAN: 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.
What changed
PLAN
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€22,464
2024 · -€10,597+€33,062
Equity
€3.5m
2024 · €3.4m+€22,464
Cash
€108,894
2024 · €95,568+€13,327
Balance sheet total
€10.5m
2024 · €10.4m+€35,528
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€38,954
up €38,954 (+16.6%), from €234,151 to €273,105
- Taxes +€5,884
up €5,884, from -€2,566 to €3,318
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
-€10,597
Gross operating margin
+€38,954
Depreciation
+€1,148
Other operating charges
-€1,521
Financial income
-€204
Financial charges
+€568
Taxes
-€5,884
Result 2025
€22,464
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.
From operations
+€37,626
Investment
€0
Financing
-€24,299
Cash 2024
€95,568
From operations (derived)
+€37,626
Net result for the year
+€22,464
Depreciation
+€31,302
Receivables within one year
-€52,510
Deferred charges and accrued income
-€993
Trade debts
+€9,210
Tax, wage and social debts
-€15,136
Other debts
+€43,289
Financing
-€24,299
Debts after one year
-€24,481
Current portion of long-term debt
+€182
Cash 2025
€108,894
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,414,473 | €10,450,001 | +€35,528 | +0.3% |
| Fixed assets | 21/28 | €10,213,753 | €10,182,451 | -€31,302 | -0.3% |
| Tangible fixed assets | 22/27 | €605,368 | €574,066 | -€31,302 | -5.2% |
| Land and buildings | 22 | €596,001 | €565,852 | -€30,149 | -5.1% |
| Plant, machinery and equipment | 23 | €3,348 | €2,950 | -€398 | -11.9% |
| Furniture and vehicles | 24 | €6,019 | €5,264 | -€755 | -12.5% |
| Financial fixed assets | 28 | €9,608,385 | €9,608,385 | = | 0.0% |
| Current assets | 29/58 | €200,720 | €267,550 | +€66,830 | +33.3% |
| Amounts receivable within one year | 40/41 | €104,129 | €156,639 | +€52,510 | +50.4% |
| Trade receivables | 40 | €19,992 | €27,967 | +€7,975 | +39.9% |
| Other amounts receivable | 41 | €84,138 | €128,672 | +€44,535 | +52.9% |
| Cash at bank and in hand | 54/58 | €95,568 | €108,894 | +€13,327 | +13.9% |
| Deferred charges and accrued income | 490/1 | €1,024 | €2,017 | +€993 | +97.0% |
| Total equity and liabilities | 10/49 | €10,414,473 | €10,450,001 | +€35,528 | +0.3% |
| Equity | 10/15 | €3,430,829 | €3,453,294 | +€22,464 | +0.7% |
| Contributions | 10/11 | €2,645,000 | €2,645,000 | = | 0.0% |
| Reserves | 13 | €785,829 | €808,294 | +€22,464 | +2.9% |
| Non-distributable reserves | 130/1 | €4,154 | €4,154 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,154 | €4,154 | = | 0.0% |
| Distributable reserves | 133 | €781,675 | €804,139 | +€22,464 | +2.9% |
| Amounts payable | 17/49 | €6,983,644 | €6,996,708 | +€13,064 | +0.2% |
| Amounts payable after more than one year | 17 | €6,642,479 | €6,617,998 | -€24,481 | -0.4% |
| Financial debts | 170/4 | €6,642,479 | €6,617,998 | -€24,481 | -0.4% |
| Amounts payable within one year | 42/48 | €341,165 | €378,709 | +€37,544 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €24,299 | €24,481 | +€182 | +0.7% |
| Trade debts | 44 | €19,779 | €28,989 | +€9,210 | +46.6% |
| Suppliers | 440/4 | €19,779 | €28,989 | +€9,210 | +46.6% |
| Taxes, remuneration and social security | 45 | €75,291 | €60,155 | -€15,136 | -20.1% |
| Taxes | 450/3 | €75,291 | €60,155 | -€15,136 | -20.1% |
| Other amounts payable | 47/48 | €221,796 | €265,085 | +€43,289 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,450 | €31,302 | -€1,148 | -3.5% |
| Other operating charges | 640/8 | €574 | €2,095 | +€1,521 | +265.2% |
| Gross operating margin | 9900 | €234,151 | €273,105 | +€38,954 | +16.6% |
| Operating profit (loss) | 9901 | €201,127 | €239,708 | +€38,581 | +19.2% |
| Financial income | 75/76B | €204 | - | -€204 | |
| Recurring financial income | 75 | €204 | - | -€204 | |
| Financial charges | 65/66B | €214,494 | €213,926 | -€568 | -0.3% |
| Recurring financial charges | 65 | €214,494 | €213,926 | -€568 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,163 | €25,782 | +€38,945 | |
| Income taxes | 67/77 | -€2,566 | €3,318 | +€5,884 | |
| Profit (loss) for the period | 9904 | -€10,597 | €22,464 | +€33,062 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,597 | €22,464 | +€33,062 |
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 8 October 2026 via checked.be.