PLAN.A RENOVATION: 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 RENOVATION
Largest movements
- Cash -€5,653
down €5,653 (-70.8%), from €7,987 to €2,334
mainly Tax, wage and social debts (-€9,976) and Current portion of long-term debt (-€4,152)
- Receivables within one year +€1,601
up €1,601 (+21.4%), from €7,479 to €9,080
of which Trade receivables: +€961
- Tax, wage and social debts -€9,976
down €9,976 (-73.5%), from €13,580 to €3,604
of which Remuneration and social security: -€8,155
- Profit (loss) carried forward +€7,684
up €7,684 (+41.9%), from -€18,337 to -€10,653
- Current portion of long-term debt -€4,152
down €4,152 (-58.3%), from €7,122 to €2,970
- Trade debts +€2,582
up €2,582 (+208%), from €1,244 to €3,826
- Other debts -€190
down €190 (-11.5%), from €1,650 to €1,460
- Staff costs -€18,762
down €18,762 (-55.7%), from €33,689 to €14,927
- Gross operating margin +€5,702
up €5,702 (+32.6%), from €17,517 to €23,219
- Other operating charges +€370
new in 2025: €370
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 | €15,466 | €11,414 | -€4,052 | -26.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €15,466 | €11,414 | -€4,052 | -26.2% |
| Amounts receivable within one year | 40/41 | €7,479 | €9,080 | +€1,601 | +21.4% |
| Trade receivables | 40 | €5,781 | €6,742 | +€961 | +16.6% |
| Other amounts receivable | 41 | €1,698 | €2,339 | +€641 | +37.7% |
| Cash at bank and in hand | 54/58 | €7,987 | €2,334 | -€5,653 | -70.8% |
| Total equity and liabilities | 10/49 | €15,466 | €11,414 | -€4,052 | -26.2% |
| Equity | 10/15 | -€8,130 | -€446 | +€7,684 | +94.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €207 | €207 | -€0 | -0.1% |
| Non-distributable reserves | 130/1 | €207 | €207 | -€0 | -0.1% |
| Reserves not available under the articles | 1311 | - | €207 | +€207 | |
| Other | 1319 | €207 | - | -€207 | |
| Profit (loss) carried forward | 14 | -€18,337 | -€10,653 | +€7,684 | +41.9% |
| Amounts payable | 17/49 | €23,596 | €11,860 | -€11,736 | -49.7% |
| Amounts payable within one year | 42/48 | €23,596 | €11,860 | -€11,736 | -49.7% |
| Current portion of amounts payable after more than one year | 42 | €7,122 | €2,970 | -€4,152 | -58.3% |
| Trade debts | 44 | €1,244 | €3,826 | +€2,582 | +208% |
| Suppliers | 440/4 | €1,244 | €3,826 | +€2,582 | +208% |
| Taxes, remuneration and social security | 45 | €13,580 | €3,604 | -€9,976 | -73.5% |
| Taxes | 450/3 | €1,821 | - | -€1,821 | |
| Remuneration and social security | 454/9 | €11,759 | €3,604 | -€8,155 | -69.4% |
| Other amounts payable | 47/48 | €1,650 | €1,460 | -€190 | -11.5% |
| Remuneration, social security and pensions | 62 | €33,689 | €14,927 | -€18,762 | -55.7% |
| Other operating charges | 640/8 | - | €370 | +€370 | |
| Gross operating margin | 9900 | €17,517 | €23,219 | +€5,702 | +32.6% |
| Operating profit (loss) | 9901 | -€16,172 | €7,921 | +€24,093 | |
| Financial charges | 65/66B | €408 | €238 | -€170 | -41.7% |
| Recurring financial charges | 65 | €408 | €238 | -€170 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,580 | €7,684 | +€24,264 | |
| Profit (loss) for the period | 9904 | -€16,580 | €7,684 | +€24,264 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,580 | €7,684 | +€24,264 |
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 23 October 2026 via checked.be.