Plan Along: 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 Along
Largest movements
- Receivables after one year +€50,000
new in 2024: €50,000
- Receivables within one year -€29,423
down €29,423 (-60.6%), from €48,553 to €19,130
of which Other amounts receivable: -€27,320
- Tangible fixed assets -€1,790
down €1,790 (-6.5%), from €27,399 to €25,609
of which Leasing and similar rights: -€3,486
- Cash +€1,718
up €1,718 (+9.7%), from €17,716 to €19,433
mainly Net result for the year (+€55,185) and Receivables within one year (+€29,423)
- Deferred charges and accrued income +€1,675
up €1,675 (+129.1%), from €1,297 to €2,972
- Reserves +€19,891
up €19,891 (+44.4%), from €44,811 to €64,702
of which Distributable reserves: +€19,891
- Current portion of long-term debt -€12,203
down €12,203 (-59.4%), from €20,531 to €8,328
- Trade debts +€6,379
new in 2024: €6,379
- Other debts +€4,415
up €4,415 (+9.4%), from €47,059 to €51,474
- Tax, wage and social debts +€3,698
up €3,698 (+47.0%), from €7,869 to €11,567
- Gross operating margin +€38,899
up €38,899 (+101.7%), from €38,234 to €77,132
- Taxes +€8,474
up €8,474 (+137.0%), from €6,186 to €14,661
- Depreciation -€4,267
down €4,267 (-48.7%), from €8,765 to €4,498
- Financial charges +€1,714
up €1,714 (+106.0%), from €1,617 to €3,331
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,271 | €144,450 | +€22,180 | +18.1% |
| Fixed assets | 21/28 | €27,399 | €25,609 | -€1,790 | -6.5% |
| Tangible fixed assets | 22/27 | €27,399 | €25,609 | -€1,790 | -6.5% |
| Land and buildings | 22 | €2,270 | €1,849 | -€420 | -18.5% |
| Plant, machinery and equipment | 23 | €21,644 | €18,983 | -€2,661 | -12.3% |
| Furniture and vehicles | 24 | - | €4,777 | +€4,777 | |
| Leasing and similar rights | 25 | €3,486 | - | -€3,486 | |
| Current assets | 29/58 | €94,871 | €118,841 | +€23,970 | +25.3% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Stocks and contracts in progress | 3 | €27,306 | €27,306 | = | 0.0% |
| Stocks | 30/36 | €27,306 | €27,306 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,553 | €19,130 | -€29,423 | -60.6% |
| Trade receivables | 40 | €7,419 | €5,316 | -€2,103 | -28.3% |
| Other amounts receivable | 41 | €41,134 | €13,814 | -€27,320 | -66.4% |
| Cash at bank and in hand | 54/58 | €17,716 | €19,433 | +€1,718 | +9.7% |
| Deferred charges and accrued income | 490/1 | €1,297 | €2,972 | +€1,675 | +129.1% |
| Total equity and liabilities | 10/49 | €122,271 | €144,450 | +€22,180 | +18.1% |
| Equity | 10/15 | €46,811 | €66,702 | +€19,891 | +42.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €44,811 | €64,702 | +€19,891 | +44.4% |
| Non-distributable reserves | 130/1 | €20 | €20 | = | 0.0% |
| Reserves not available under the articles | 1311 | €20 | €20 | = | 0.0% |
| Distributable reserves | 133 | €44,791 | €64,682 | +€19,891 | +44.4% |
| Amounts payable | 17/49 | €75,459 | €77,748 | +€2,289 | +3.0% |
| Amounts payable within one year | 42/48 | €75,459 | €77,748 | +€2,289 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €20,531 | €8,328 | -€12,203 | -59.4% |
| Trade debts | 44 | - | €6,379 | +€6,379 | |
| Suppliers | 440/4 | - | €6,379 | +€6,379 | |
| Taxes, remuneration and social security | 45 | €7,869 | €11,567 | +€3,698 | +47.0% |
| Taxes | 450/3 | €7,869 | €11,567 | +€3,698 | +47.0% |
| Other amounts payable | 47/48 | €47,059 | €51,474 | +€4,415 | +9.4% |
| Remuneration, social security and pensions | 62 | €28 | €464 | +€435 | +1547.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,765 | €4,498 | -€4,267 | -48.7% |
| Other operating charges | 640/8 | €125 | €244 | +€119 | +94.6% |
| Gross operating margin | 9900 | €38,234 | €77,132 | +€38,899 | +101.7% |
| Operating profit (loss) | 9901 | €29,315 | €71,927 | +€42,612 | +145.4% |
| Financial income | 75/76B | €869 | €1,250 | +€381 | +43.8% |
| Recurring financial income | 75 | €869 | €1,250 | +€381 | +43.8% |
| Financial charges | 65/66B | €1,617 | €3,331 | +€1,714 | +106.0% |
| Recurring financial charges | 65 | €1,617 | €3,331 | +€1,714 | +106.0% |
| Profit (loss) for the period before taxes | 9903 | €28,567 | €69,845 | +€41,278 | +144.5% |
| Income taxes | 67/77 | €6,186 | €14,661 | +€8,474 | +137.0% |
| Profit (loss) for the period | 9904 | €22,381 | €55,185 | +€32,804 | +146.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,381 | €55,185 | +€32,804 | +146.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.