PLAN 2000 INC: 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 2000 INC
Largest movements
- Receivables within one year +€24,154
up €24,154 (+67.2%), from €35,952 to €60,106
of which Trade receivables: +€18,342
- Cash +€12,622
up €12,622 (+28.6%), from €44,152 to €56,774
mainly Other debts (+€37,144) and Net result for the year (+€30,637)
- Tangible fixed assets +€10,346
up €10,346 (+25.3%), from €40,907 to €51,253
of which Leasing and similar rights: +€25,244
- Current investments +€10,238
up €10,238 (+20.4%), from €50,265 to €60,503
- Other debts +€37,144
new in 2025: €37,144
- Debts after one year +€18,642
up €18,642 (+187.3%), from €9,954 to €28,596
- Tax, wage and social debts +€9,135
up €9,135 (+16.8%), from €54,469 to €63,604
of which Remuneration and social security: +€6,285
- Reserves -€6,507
down €6,507 (-9.0%), from €72,514 to €66,007
- Staff costs -€80,077
down €80,077 (-25.7%), from €311,906 to €231,829
- Gross operating margin -€41,137
down €41,137 (-12.2%), from €337,855 to €296,717
- Depreciation -€9,808
down €9,808 (-28.4%), from €34,520 to €24,712
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
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 | €211,431 | €268,503 | +€57,072 | +27.0% |
| Fixed assets | 21/28 | €41,078 | €51,424 | +€10,346 | +25.2% |
| Tangible fixed assets | 22/27 | €40,907 | €51,253 | +€10,346 | +25.3% |
| Plant, machinery and equipment | 23 | €23,222 | €8,356 | -€14,866 | -64.0% |
| Furniture and vehicles | 24 | - | €763 | +€763 | |
| Leasing and similar rights | 25 | €14,614 | €39,858 | +€25,244 | +172.7% |
| Other tangible fixed assets | 26 | €3,071 | €2,276 | -€795 | -25.9% |
| Financial fixed assets | 28 | €171 | €171 | = | 0.0% |
| Current assets | 29/58 | €170,353 | €217,080 | +€46,727 | +27.4% |
| Stocks and contracts in progress | 3 | €34,828 | €33,402 | -€1,426 | -4.1% |
| Stocks | 30/36 | €34,828 | €33,402 | -€1,426 | -4.1% |
| Amounts receivable within one year | 40/41 | €35,952 | €60,106 | +€24,154 | +67.2% |
| Trade receivables | 40 | €19,611 | €37,954 | +€18,342 | +93.5% |
| Other amounts receivable | 41 | €16,341 | €22,153 | +€5,812 | +35.6% |
| Current investments | 50/53 | €50,265 | €60,503 | +€10,238 | +20.4% |
| Cash at bank and in hand | 54/58 | €44,152 | €56,774 | +€12,622 | +28.6% |
| Deferred charges and accrued income | 490/1 | €5,156 | €6,294 | +€1,138 | +22.1% |
| Total equity and liabilities | 10/49 | €211,431 | €268,503 | +€57,072 | +27.0% |
| Equity | 10/15 | €91,106 | €84,599 | -€6,507 | -7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €72,514 | €66,007 | -€6,507 | -9.0% |
| Distributable reserves | 133 | €72,514 | €66,007 | -€6,507 | -9.0% |
| Amounts payable | 17/49 | €120,325 | €183,905 | +€63,579 | +52.8% |
| Amounts payable after more than one year | 17 | €9,954 | €28,596 | +€18,642 | +187.3% |
| Financial debts | 170/4 | €9,954 | €28,596 | +€18,642 | +187.3% |
| Amounts payable within one year | 42/48 | €110,372 | €155,309 | +€44,937 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €13,813 | €11,857 | -€1,956 | -14.2% |
| Financial debts | 43 | €18,837 | €18,598 | -€238 | -1.3% |
| Credit institutions | 430/8 | €18,837 | €18,598 | -€238 | -1.3% |
| Trade debts | 44 | €23,253 | €24,106 | +€853 | +3.7% |
| Suppliers | 440/4 | €23,253 | €24,106 | +€853 | +3.7% |
| Taxes, remuneration and social security | 45 | €54,469 | €63,604 | +€9,135 | +16.8% |
| Taxes | 450/3 | €23,179 | €26,029 | +€2,850 | +12.3% |
| Remuneration and social security | 454/9 | €31,290 | €37,575 | +€6,285 | +20.1% |
| Other amounts payable | 47/48 | - | €37,144 | +€37,144 | |
| Remuneration, social security and pensions | 62 | €311,906 | €231,829 | -€80,077 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,520 | €24,712 | -€9,808 | -28.4% |
| Other operating charges | 640/8 | €2,396 | €3,226 | +€829 | +34.6% |
| Gross operating margin | 9900 | €337,855 | €296,717 | -€41,137 | -12.2% |
| Operating profit (loss) | 9901 | -€10,967 | €36,951 | +€47,919 | |
| Financial income | 75/76B | €491 | €403 | -€88 | -18.0% |
| Recurring financial income | 75 | €491 | €403 | -€88 | -18.0% |
| Financial charges | 65/66B | €2,702 | €3,428 | +€726 | +26.9% |
| Recurring financial charges | 65 | €2,702 | €3,428 | +€726 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,178 | €33,926 | +€47,104 | |
| Income taxes | 67/77 | €214 | €3,289 | +€3,075 | +1436.0% |
| Profit (loss) for the period | 9904 | -€13,393 | €30,637 | +€44,029 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,393 | €30,637 | +€44,029 |
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 30 September 2026 via checked.be.