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.
plan!
Largest movements
- Cash -€41,605
down €41,605 (-13.4%), from €310,740 to €269,134
mainly Other debts (-€28,092) and Trade debts (-€15,951)
- Other debts -€28,092
down €28,092 (-16.7%), from €167,906 to €139,813
- Trade debts -€15,951
down €15,951 (-97.5%), from €16,366 to €415
- Gross operating margin -€123,016
down €123,016, from €114,956 to -€8,059
- Taxes -€23,308
down €23,308 (-97.2%), from €23,973 to €664
- Financial charges -€21,023
down €21,023 (-97.4%), from €21,593 to €570
- Financial income +€7,563
up €7,563 (+208.8%), from €3,623 to €11,186
of which Non-recurring financial income: +€11,186
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,740 | €269,134 | -€41,605 | -13.4% |
| Current assets | 29/58 | €310,740 | €269,134 | -€41,605 | -13.4% |
| Cash at bank and in hand | 54/58 | €310,740 | €269,134 | -€41,605 | -13.4% |
| Total equity and liabilities | 10/49 | €310,740 | €269,134 | -€41,605 | -13.4% |
| Equity | 10/15 | €102,495 | €104,269 | +€1,774 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,895 | €85,669 | +€1,774 | +2.1% |
| Distributable reserves | 133 | €83,895 | €85,669 | +€1,774 | +2.1% |
| Amounts payable | 17/49 | €208,244 | €164,865 | -€43,379 | -20.8% |
| Amounts payable within one year | 42/48 | €208,244 | €164,865 | -€43,379 | -20.8% |
| Trade debts | 44 | €16,366 | €415 | -€15,951 | -97.5% |
| Suppliers | 440/4 | €16,366 | €415 | -€15,951 | -97.5% |
| Taxes, remuneration and social security | 45 | €23,973 | €24,637 | +€664 | +2.8% |
| Taxes | 450/3 | €23,973 | €24,637 | +€664 | +2.8% |
| Other amounts payable | 47/48 | €167,906 | €139,813 | -€28,092 | -16.7% |
| Other operating charges | 640/8 | €762 | €118 | -€644 | -84.5% |
| Gross operating margin | 9900 | €114,956 | -€8,059 | -€123,016 | |
| Operating profit (loss) | 9901 | €114,194 | -€8,177 | -€122,371 | |
| Financial income | 75/76B | €3,623 | €11,186 | +€7,563 | +208.8% |
| Recurring financial income | 75 | €3,623 | €11,186 | +€7,563 | +208.8% |
| Non-recurring financial income | 76B | - | €11,186 | +€11,186 | |
| Financial charges | 65/66B | €21,593 | €570 | -€21,023 | -97.4% |
| Recurring financial charges | 65 | €21,593 | €570 | -€21,023 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | €96,224 | €2,438 | -€93,786 | -97.5% |
| Income taxes | 67/77 | €23,973 | €664 | -€23,308 | -97.2% |
| Profit (loss) for the period | 9904 | €72,251 | €1,774 | -€70,478 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,251 | €1,774 | -€70,478 | -97.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.