PLAN B AGENCY: 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 B AGENCY
Largest movements
- Receivables within one year -€56,128
down €56,128 (-80.0%), from €70,178 to €14,050
of which Other amounts receivable: -€32,446
- Cash +€3,076
up €3,076 (+14.8%), from €20,847 to €23,923
mainly Receivables within one year (+€56,128) and Other debts (+€5,014)
- Profit (loss) carried forward -€49,292
down €49,292 (-64.2%), from €76,749 to €27,457
- Trade debts -€8,417
down €8,417 (-98.8%), from €8,519 to €103
- Other debts +€5,014
new in 2025: €5,014
- Gross operating margin -€29,119
down €29,119 (-101%), from -€28,699 to -€57,819
- Taxes -€9,786
new in 2025: -€9,786
- Staff costs -€639
down €639 (-42.0%), from €1,520 to €881
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 | €93,328 | €40,633 | -€52,694 | -56.5% |
| Fixed assets | 21/28 | €2,302 | €2,661 | +€358 | +15.6% |
| Tangible fixed assets | 22/27 | €327 | €686 | +€358 | +109% |
| Furniture and vehicles | 24 | €327 | €686 | +€358 | +109% |
| Financial fixed assets | 28 | €1,975 | €1,975 | = | 0.0% |
| Current assets | 29/58 | €91,025 | €37,973 | -€53,053 | -58.3% |
| Amounts receivable within one year | 40/41 | €70,178 | €14,050 | -€56,128 | -80.0% |
| Trade receivables | 40 | €28,869 | €5,186 | -€23,683 | -82.0% |
| Other amounts receivable | 41 | €41,309 | €8,864 | -€32,446 | -78.5% |
| Cash at bank and in hand | 54/58 | €20,847 | €23,923 | +€3,076 | +14.8% |
| Total equity and liabilities | 10/49 | €93,328 | €40,633 | -€52,694 | -56.5% |
| Equity | 10/15 | €84,809 | €35,517 | -€49,292 | -58.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,749 | €27,457 | -€49,292 | -64.2% |
| Amounts payable | 17/49 | €8,519 | €5,117 | -€3,403 | -39.9% |
| Amounts payable within one year | 42/48 | €8,519 | €5,117 | -€3,403 | -39.9% |
| Trade debts | 44 | €8,519 | €103 | -€8,417 | -98.8% |
| Suppliers | 440/4 | €8,519 | €103 | -€8,417 | -98.8% |
| Other amounts payable | 47/48 | - | €5,014 | +€5,014 | |
| Remuneration, social security and pensions | 62 | €1,520 | €881 | -€639 | -42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €342 | €286 | -€55 | -16.1% |
| Gross operating margin | 9900 | -€28,699 | -€57,819 | -€29,119 | -101% |
| Operating profit (loss) | 9901 | -€30,561 | -€58,986 | -€28,426 | -93.0% |
| Financial income | 75/76B | €1 | €0 | -€0 | -52.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -52.0% |
| Financial charges | 65/66B | €25 | €92 | +€67 | +268% |
| Recurring financial charges | 65 | €25 | €92 | +€67 | +268% |
| Profit (loss) for the period before taxes | 9903 | -€30,585 | -€59,078 | -€28,493 | -93.2% |
| Income taxes | 67/77 | - | -€9,786 | -€9,786 | |
| Profit (loss) for the period | 9904 | -€30,585 | -€49,292 | -€18,707 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,585 | -€49,292 | -€18,707 | -61.2% |
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 29 October 2026 via checked.be.