Plan 2 Invest: 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.
Plan 2 Invest
Largest movements
- Tangible fixed assets -€239
down €239 (-50.0%), from €478 to €239
- Profit (loss) carried forward -€284
down €284 (-1.1%), from -€26,415 to -€26,699
- Financial income -€3,429
down €3,429 (-100%), from €3,429 to €0
of which Financial income: -€3,429
- Other operating charges -€849
down €849 (-100%), from €849 to €0
- Gross operating margin +€664
up €664, from -€664 to €0
- Financial charges -€11
down €11 (-20.0%), from €56 to €45
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 | €7,272 | €6,988 | -€284 | -3.9% |
| Fixed assets | 21/28 | €478 | €239 | -€239 | -50.0% |
| Tangible fixed assets | 22/27 | €478 | €239 | -€239 | -50.0% |
| Plant, machinery and equipment | 23 | €478 | €239 | -€239 | -50.0% |
| Current assets | 29/58 | €6,794 | €6,749 | -€45 | -0.7% |
| Amounts receivable within one year | 40/41 | €760 | €760 | = | 0.0% |
| Trade receivables | 40 | €605 | €605 | = | 0.0% |
| Other amounts receivable | 41 | €155 | €155 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,034 | €5,989 | -€45 | -0.7% |
| Total equity and liabilities | 10/49 | €7,272 | €6,988 | -€284 | -3.9% |
| Equity | 10/15 | -€17,815 | -€18,099 | -€284 | -1.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,415 | -€26,699 | -€284 | -1.1% |
| Amounts payable | 17/49 | €25,087 | €25,087 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,087 | €25,087 | = | 0.0% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €25,087 | €25,087 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €239 | = | 0.0% |
| Other operating charges | 640/8 | €849 | €0 | -€849 | -100% |
| Gross operating margin | 9900 | -€664 | €0 | +€664 | |
| Operating profit (loss) | 9901 | -€1,752 | -€239 | +€1,513 | +86.4% |
| Financial income | 75/76B | €3,429 | €0 | -€3,429 | -100% |
| Recurring financial income | 75 | €3,429 | €0 | -€3,429 | -100% |
| Non-recurring financial income | 76B | €3,429 | €0 | -€3,429 | -100% |
| Financial charges | 65/66B | €56 | €45 | -€11 | -20.0% |
| Recurring financial charges | 65 | €56 | €45 | -€11 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €1,621 | -€284 | -€1,905 | |
| Profit (loss) for the period | 9904 | €1,621 | -€284 | -€1,905 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,621 | -€284 | -€1,905 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.