Plan A Preventie: 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 A Preventie
Largest movements
- Cash -€5,063
down €5,063 (-11.4%), from €44,455 to €39,392
mainly Contributions, distributions and other (-€26,185) and Deferred charges and accrued income (-€3,167)
- Deferred charges and accrued income +€3,167
up €3,167 (+211%), from €1,504 to €4,671
- Receivables within one year +€2,854
up €2,854 (+18.3%), from €15,622 to €18,476
of which Trade receivables: +€3,006
- Tangible fixed assets +€1,397
new in 2025: €1,397
- Reserves -€26,185
no longer reported in 2025 (was €26,185)
- Profit (loss) carried forward +€16,231
new in 2025: €16,231
- Other debts +€10,598
up €10,598 (+75.4%), from €14,056 to €24,654
- Tax, wage and social debts +€1,250
up €1,250 (+57.2%), from €2,185 to €3,435
- Gross operating margin +€901
up €901 (+4.1%), from €22,084 to €22,985
- Financial charges -€441
down €441 (-74.5%), from €592 to €151
- Depreciation +€400
up €400 (+60.4%), from €662 to €1,062
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 | €62,408 | €64,200 | +€1,792 | +2.9% |
| Fixed assets | 21/28 | €828 | €1,662 | +€834 | +101% |
| Intangible fixed assets | 21 | €828 | €265 | -€563 | -68.0% |
| Tangible fixed assets | 22/27 | - | €1,397 | +€1,397 | |
| Furniture and vehicles | 24 | - | €1,397 | +€1,397 | |
| Current assets | 29/58 | €61,580 | €62,539 | +€958 | +1.6% |
| Amounts receivable within one year | 40/41 | €15,622 | €18,476 | +€2,854 | +18.3% |
| Trade receivables | 40 | €15,368 | €18,375 | +€3,006 | +19.6% |
| Other amounts receivable | 41 | €254 | €101 | -€152 | -60.0% |
| Cash at bank and in hand | 54/58 | €44,455 | €39,392 | -€5,063 | -11.4% |
| Deferred charges and accrued income | 490/1 | €1,504 | €4,671 | +€3,167 | +211% |
| Total equity and liabilities | 10/49 | €62,408 | €64,200 | +€1,792 | +2.9% |
| Equity | 10/15 | €44,735 | €34,781 | -€9,955 | -22.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €26,185 | - | -€26,185 | |
| Distributable reserves | 133 | €26,185 | - | -€26,185 | |
| Profit (loss) carried forward | 14 | - | €16,231 | +€16,231 | |
| Amounts payable | 17/49 | €17,673 | €29,420 | +€11,747 | +66.5% |
| Amounts payable within one year | 42/48 | €17,673 | €29,420 | +€11,747 | +66.5% |
| Financial debts | 43 | €162 | €667 | +€505 | +312% |
| Credit institutions | 430/8 | €162 | - | -€162 | |
| Other loans | 439 | - | €667 | +€667 | |
| Trade debts | 44 | €1,269 | €663 | -€607 | -47.8% |
| Suppliers | 440/4 | €1,269 | €663 | -€607 | -47.8% |
| Taxes, remuneration and social security | 45 | €2,185 | €3,435 | +€1,250 | +57.2% |
| Taxes | 450/3 | €2,185 | €3,435 | +€1,250 | +57.2% |
| Other amounts payable | 47/48 | €14,056 | €24,654 | +€10,598 | +75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €662 | €1,062 | +€400 | +60.4% |
| Other operating charges | 640/8 | €647 | €733 | +€86 | +13.3% |
| Gross operating margin | 9900 | €22,084 | €22,985 | +€901 | +4.1% |
| Operating profit (loss) | 9901 | €20,775 | €21,190 | +€415 | +2.0% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €592 | €151 | -€441 | -74.5% |
| Recurring financial charges | 65 | €592 | €151 | -€441 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €20,213 | €21,039 | +€826 | +4.1% |
| Income taxes | 67/77 | €4,746 | €4,809 | +€62 | +1.3% |
| Profit (loss) for the period | 9904 | €15,467 | €16,231 | +€764 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,467 | €16,231 | +€764 | +4.9% |
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 15 October 2026 via checked.be.