PLAN 66: 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 66
Largest movements
- Receivables within one year +€8,304
up €8,304 (+68.6%), from €12,099 to €20,404
of which Trade receivables: +€7,171
- Cash -€3,262
down €3,262 (-8.7%), from €37,663 to €34,401
mainly Contributions, distributions and other (-€32,500) and Receivables within one year (-€8,304)
- Deferred charges and accrued income +€1,953
up €1,953 (+977.4%), from €200 to €2,153
- Tangible fixed assets -€1,730
down €1,730 (-62.8%), from €2,755 to €1,025
of which Furniture and vehicles: -€1,500
- Other debts +€11,128
up €11,128 (+33.3%), from €33,375 to €44,503
- Reserves -€9,468
down €9,468 (-14.0%), from €67,829 to €58,361
- Tax, wage and social debts +€3,776
up €3,776 (+89.7%), from €4,211 to €7,987
of which Taxes: +€3,776
- Taxes +€2,047
up €2,047 (+20.1%), from €10,187 to €12,234
- Gross operating margin -€1,355
down €1,355 (-3.5%), from €38,234 to €36,879
- Financial income +€494
up €494 (+70.1%), from €705 to €1,200
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 | €113,717 | €118,982 | +€5,265 | +4.6% |
| Fixed assets | 21/28 | €8,755 | €7,025 | -€1,730 | -19.8% |
| Tangible fixed assets | 22/27 | €2,755 | €1,025 | -€1,730 | -62.8% |
| Plant, machinery and equipment | 23 | €363 | €133 | -€230 | -63.4% |
| Furniture and vehicles | 24 | €2,392 | €892 | -€1,500 | -62.7% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €104,962 | €111,958 | +€6,995 | +6.7% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 291 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,099 | €20,404 | +€8,304 | +68.6% |
| Trade receivables | 40 | €10,718 | €17,889 | +€7,171 | +66.9% |
| Other amounts receivable | 41 | €1,381 | €2,515 | +€1,133 | +82.0% |
| Cash at bank and in hand | 54/58 | €37,663 | €34,401 | -€3,262 | -8.7% |
| Deferred charges and accrued income | 490/1 | €200 | €2,153 | +€1,953 | +977.4% |
| Total equity and liabilities | 10/49 | €113,717 | €118,982 | +€5,265 | +4.6% |
| Equity | 10/15 | €72,829 | €63,361 | -€9,468 | -13.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €67,829 | €58,361 | -€9,468 | -14.0% |
| Distributable reserves | 133 | €67,829 | €58,361 | -€9,468 | -14.0% |
| Amounts payable | 17/49 | €40,888 | €55,621 | +€14,733 | +36.0% |
| Amounts payable within one year | 42/48 | €40,888 | €55,621 | +€14,733 | +36.0% |
| Trade debts | 44 | €3,302 | €3,131 | -€171 | -5.2% |
| Suppliers | 440/4 | €3,302 | €3,131 | -€171 | -5.2% |
| Taxes, remuneration and social security | 45 | €4,211 | €7,987 | +€3,776 | +89.7% |
| Taxes | 450/3 | €2,812 | €6,588 | +€3,776 | +134.3% |
| Remuneration and social security | 454/9 | €1,399 | €1,399 | = | 0.0% |
| Other amounts payable | 47/48 | €33,375 | €44,503 | +€11,128 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,730 | €1,730 | = | 0.0% |
| Other operating charges | 640/8 | €585 | €645 | +€60 | +10.3% |
| Gross operating margin | 9900 | €38,234 | €36,879 | -€1,355 | -3.5% |
| Operating profit (loss) | 9901 | €35,919 | €34,504 | -€1,415 | -3.9% |
| Financial income | 75/76B | €705 | €1,200 | +€494 | +70.1% |
| Recurring financial income | 75 | €705 | €1,200 | +€494 | +70.1% |
| Financial charges | 65/66B | €132 | €437 | +€306 | +231.9% |
| Recurring financial charges | 65 | €132 | €437 | +€306 | +231.9% |
| Profit (loss) for the period before taxes | 9903 | €36,493 | €35,266 | -€1,226 | -3.4% |
| Income taxes | 67/77 | €10,187 | €12,234 | +€2,047 | +20.1% |
| Profit (loss) for the period | 9904 | €26,306 | €23,032 | -€3,274 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,306 | €23,032 | -€3,274 | -12.4% |
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 30 September 2026 via checked.be.