Plan 2 Win: 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 Win
Largest movements
- Stocks and contracts +€37,350
new in 2025: €37,350
- Receivables within one year -€22,319
down €22,319 (-20.1%), from €111,264 to €88,945
- Formation expenses -€6,260
down €6,260 (-100.0%), from €6,260 to €0
- Trade debts +€10,296
up €10,296 (+52.9%), from €19,465 to €29,761
- Tax, wage and social debts -€6,214
down €6,214 (-17.2%), from €36,194 to €29,980
of which Taxes: -€11,502
- Accrued charges and deferred income +€2,002
up €2,002 (+180.7%), from €1,108 to €3,111
- Profit (loss) carried forward +€1,928
up €1,928 (+30.1%), from -€6,400 to -€4,472
- Other debts +€1,275
up €1,275 (+2.9%), from €43,973 to €45,248
- Staff costs +€21,265
up €21,265 (+56.5%), from €37,607 to €58,872
- Gross operating margin +€17,451
up €17,451 (+33.2%), from €52,571 to €70,022
- Other operating charges -€2,493
down €2,493 (-65.8%), from €3,786 to €1,293
- Taxes -€1,920
down €1,920 (-52.6%), from €3,648 to €1,727
- Financial charges +€1,759
up €1,759 (+61.1%), from €2,878 to €4,638
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,790 | €126,892 | +€9,102 | +7.7% |
| Formation expenses | 20 | €6,260 | €0 | -€6,260 | -100.0% |
| Fixed assets | 21/28 | €266 | €45 | -€220 | -83.0% |
| Tangible fixed assets | 22/27 | €206 | €45 | -€160 | -78.0% |
| Furniture and vehicles | 24 | €206 | €45 | -€160 | -78.0% |
| Financial fixed assets | 28 | €60 | €0 | -€60 | -100.0% |
| Current assets | 29/58 | €111,264 | €126,847 | +€15,583 | +14.0% |
| Stocks and contracts in progress | 3 | - | €37,350 | +€37,350 | |
| Contracts in progress | 37 | - | €37,350 | +€37,350 | |
| Amounts receivable within one year | 40/41 | €111,264 | €88,945 | -€22,319 | -20.1% |
| Trade receivables | 40 | €111,264 | €88,945 | -€22,319 | -20.1% |
| Deferred charges and accrued income | 490/1 | - | €552 | +€552 | |
| Total equity and liabilities | 10/49 | €117,790 | €126,892 | +€9,102 | +7.7% |
| Equity | 10/15 | €9,860 | €11,788 | +€1,928 | +19.6% |
| Contributions | 10/11 | €11,160 | €11,160 | = | 0.0% |
| Reserves | 13 | €5,100 | €5,100 | = | 0.0% |
| Distributable reserves | 133 | €5,100 | €5,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,400 | -€4,472 | +€1,928 | +30.1% |
| Amounts payable | 17/49 | €107,930 | €115,104 | +€7,174 | +6.6% |
| Amounts payable within one year | 42/48 | €106,822 | €111,993 | +€5,171 | +4.8% |
| Financial debts | 43 | €7,189 | €7,004 | -€186 | -2.6% |
| Credit institutions | 430/8 | €7,189 | €7,004 | -€186 | -2.6% |
| Trade debts | 44 | €19,465 | €29,761 | +€10,296 | +52.9% |
| Suppliers | 440/4 | €19,465 | €29,761 | +€10,296 | +52.9% |
| Taxes, remuneration and social security | 45 | €36,194 | €29,980 | -€6,214 | -17.2% |
| Taxes | 450/3 | €28,726 | €17,224 | -€11,502 | -40.0% |
| Remuneration and social security | 454/9 | €7,469 | €12,756 | +€5,288 | +70.8% |
| Other amounts payable | 47/48 | €43,973 | €45,248 | +€1,275 | +2.9% |
| Accrued charges and deferred income | 492/3 | €1,108 | €3,111 | +€2,002 | +180.7% |
| Remuneration, social security and pensions | 62 | €37,607 | €58,872 | +€21,265 | +56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,421 | €6,421 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,786 | €1,293 | -€2,493 | -65.8% |
| Gross operating margin | 9900 | €52,571 | €70,022 | +€17,451 | +33.2% |
| Operating profit (loss) | 9901 | €4,757 | €3,435 | -€1,322 | -27.8% |
| Financial income | 75/76B | €3,433 | €4,858 | +€1,425 | +41.5% |
| Recurring financial income | 75 | €3,433 | €4,858 | +€1,425 | +41.5% |
| Financial charges | 65/66B | €2,878 | €4,638 | +€1,759 | +61.1% |
| Recurring financial charges | 65 | €2,878 | €4,638 | +€1,759 | +61.1% |
| Profit (loss) for the period before taxes | 9903 | €5,312 | €3,656 | -€1,656 | -31.2% |
| Income taxes | 67/77 | €3,648 | €1,727 | -€1,920 | -52.6% |
| Profit (loss) for the period | 9904 | €1,664 | €1,928 | +€264 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,664 | €1,928 | +€264 | +15.9% |
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 10 October 2026 via checked.be.