PLAN 6: 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 6
Largest movements
- Deferred charges and accrued income -€6,490
down €6,490 (-77.2%), from €8,404 to €1,915
- Trade debts +€13,733
up €13,733 (+121.3%), from €11,324 to €25,057
- Tax, wage and social debts -€12,097
down €12,097 (-37.5%), from €32,261 to €20,165
of which Taxes: -€18,492
- Provisions -€10,469
down €10,469 (-22.9%), from €45,636 to €35,167
of which Provisions for liabilities and charges: -€10,000
- Reserves +€9,741
up €9,741 (+20.8%), from €46,907 to €56,648
of which Distributable reserves: +€11,149
- Debts after one year -€5,562
down €5,562 (-9.8%), from €56,678 to €51,116
- Gross operating margin -€126,858
down €126,858 (-54.2%), from €234,213 to €107,356
- Taxes -€19,907
down €19,907 (-72.0%), from €27,636 to €7,729
- Depreciation +€8,714
up €8,714 (+79.6%), from €10,950 to €19,664
- Staff costs +€7,325
up €7,325 (+11.4%), from €64,309 to €71,634
- Other operating charges +€3,567
up €3,567 (+85.5%), from €4,171 to €7,738
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 | €436,552 | €428,691 | -€7,861 | -1.8% |
| Fixed assets | 21/28 | €304,596 | €302,297 | -€2,299 | -0.8% |
| Tangible fixed assets | 22/27 | €304,233 | €301,934 | -€2,299 | -0.8% |
| Land and buildings | 22 | €302,219 | €298,562 | -€3,657 | -1.2% |
| Furniture and vehicles | 24 | €2,014 | €3,372 | +€1,358 | +67.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €131,956 | €126,395 | -€5,561 | -4.2% |
| Amounts receivable after more than one year | 29 | €4,338 | €4,547 | +€209 | +4.8% |
| Other amounts receivable | 291 | €4,338 | €4,547 | +€209 | +4.8% |
| Amounts receivable within one year | 40/41 | €84,719 | €87,647 | +€2,928 | +3.5% |
| Trade receivables | 40 | €74,719 | €75,007 | +€288 | +0.4% |
| Other amounts receivable | 41 | €10,000 | €12,640 | +€2,640 | +26.4% |
| Cash at bank and in hand | 54/58 | €34,495 | €32,285 | -€2,209 | -6.4% |
| Deferred charges and accrued income | 490/1 | €8,404 | €1,915 | -€6,490 | -77.2% |
| Total equity and liabilities | 10/49 | €436,552 | €428,691 | -€7,861 | -1.8% |
| Equity | 10/15 | €173,575 | €183,317 | +€9,741 | +5.6% |
| Reserves | 13 | €46,907 | €56,648 | +€9,741 | +20.8% |
| Tax-exempt reserves | 132 | €46,907 | €45,500 | -€1,407 | -3.0% |
| Distributable reserves | 133 | - | €11,149 | +€11,149 | |
| Profit (loss) carried forward | 14 | €126,669 | €126,669 | = | 0.0% |
| Provisions and deferred taxes | 16 | €45,636 | €35,167 | -€10,469 | -22.9% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Major repairs and maintenance | 162 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Deferred taxes | 168 | €15,636 | €15,167 | -€469 | -3.0% |
| Amounts payable | 17/49 | €217,341 | €210,208 | -€7,133 | -3.3% |
| Amounts payable after more than one year | 17 | €56,678 | €51,116 | -€5,562 | -9.8% |
| Financial debts | 170/4 | €56,678 | €51,116 | -€5,562 | -9.8% |
| Amounts payable within one year | 42/48 | €159,872 | €159,073 | -€799 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €7,997 | €5,562 | -€2,435 | -30.5% |
| Trade debts | 44 | €11,324 | €25,057 | +€13,733 | +121.3% |
| Suppliers | 440/4 | €11,324 | €25,057 | +€13,733 | +121.3% |
| Advances received on contracts in progress | 46 | €108,290 | €108,290 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €32,261 | €20,165 | -€12,097 | -37.5% |
| Taxes | 450/3 | €23,618 | €5,126 | -€18,492 | -78.3% |
| Remuneration and social security | 454/9 | €8,643 | €15,038 | +€6,396 | +74.0% |
| Accrued charges and deferred income | 492/3 | €791 | €19 | -€772 | -97.6% |
| Non-recurring operating income | 76A | €62,542 | €9,315 | -€53,227 | -85.1% |
| Remuneration, social security and pensions | 62 | €64,309 | €71,634 | +€7,325 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,950 | €19,664 | +€8,714 | +79.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€7,500 | -€10,000 | -€2,500 | -33.3% |
| Other operating charges | 640/8 | €4,171 | €7,738 | +€3,567 | +85.5% |
| Gross operating margin | 9900 | €234,213 | €107,356 | -€126,858 | -54.2% |
| Operating profit (loss) | 9901 | €162,283 | €18,320 | -€143,964 | -88.7% |
| Financial income | 75/76B | - | €89 | +€89 | |
| Recurring financial income | 75 | - | €89 | +€89 | |
| Financial charges | 65/66B | €722 | €1,407 | +€685 | +94.9% |
| Recurring financial charges | 65 | €722 | €1,407 | +€685 | +94.9% |
| Profit (loss) for the period before taxes | 9903 | €161,561 | €17,002 | -€144,560 | -89.5% |
| Transfer from deferred taxes | 780 | - | €469 | +€469 | |
| Transfer to deferred taxes | 680 | €15,636 | - | -€15,636 | |
| Income taxes | 67/77 | €27,636 | €7,729 | -€19,907 | -72.0% |
| Profit (loss) for the period | 9904 | €118,290 | €9,741 | -€108,548 | -91.8% |
| Transfer from tax-exempt reserves | 789 | - | €1,407 | +€1,407 | |
| Transfer to tax-exempt reserves | 689 | €46,907 | - | -€46,907 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,383 | €11,149 | -€60,234 | -84.4% |
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 29 September 2026 via checked.be.