plan-b construction: 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-b construction
Largest movements
- Tangible fixed assets +€6,658
up €6,658 (+149.1%), from €4,466 to €11,124
of which Furniture and vehicles: +€7,803
- Cash +€3,712
up €3,712 (+81.0%), from €4,580 to €8,292
mainly Current portion of long-term debt (+€7,918) and Net result for the year (+€7,231)
- Deferred charges and accrued income -€1,631
down €1,631 (-44.7%), from €3,647 to €2,016
- Receivables within one year -€1,297
down €1,297 (-5.5%), from €23,503 to €22,206
of which Other amounts receivable: -€3,247
- Reserves +€8,190
up €8,190 (+24.1%), from €34,000 to €42,190
- Current portion of long-term debt +€7,918
new in 2025: €7,918
- Other debts -€7,200
down €7,200 (-54.5%), from €13,200 to €6,000
- Profit (loss) carried forward -€959
down €959 (-100.0%), from €959 to €0
- Gross operating margin -€10,535
down €10,535 (-42.7%), from €24,684 to €14,149
- Taxes -€2,503
down €2,503 (-54.9%), from €4,563 to €2,060
- Depreciation +€1,083
up €1,083 (+45.3%), from €2,391 to €3,474
- Other operating charges +€759
up €759 (+382.9%), from €198 to €957
- Financial charges +€250
up €250 (+21.3%), from €1,173 to €1,423
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 | €59,974 | €67,416 | +€7,442 | +12.4% |
| Fixed assets | 21/28 | €21,634 | €28,292 | +€6,658 | +30.8% |
| Tangible fixed assets | 22/27 | €4,466 | €11,124 | +€6,658 | +149.1% |
| Plant, machinery and equipment | 23 | €1,379 | €674 | -€705 | -51.1% |
| Furniture and vehicles | 24 | €1,568 | €9,371 | +€7,803 | +497.6% |
| Other tangible fixed assets | 26 | €1,519 | €1,079 | -€440 | -28.9% |
| Financial fixed assets | 28 | €17,168 | €17,168 | = | 0.0% |
| Current assets | 29/58 | €38,340 | €39,123 | +€784 | +2.0% |
| Stocks and contracts in progress | 3 | €6,610 | €6,610 | = | 0.0% |
| Stocks | 30/36 | €6,610 | €6,610 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,503 | €22,206 | -€1,297 | -5.5% |
| Trade receivables | 40 | €4,724 | €6,674 | +€1,950 | +41.3% |
| Other amounts receivable | 41 | €18,779 | €15,532 | -€3,247 | -17.3% |
| Cash at bank and in hand | 54/58 | €4,580 | €8,292 | +€3,712 | +81.0% |
| Deferred charges and accrued income | 490/1 | €3,647 | €2,016 | -€1,631 | -44.7% |
| Total equity and liabilities | 10/49 | €59,974 | €67,416 | +€7,442 | +12.4% |
| Equity | 10/15 | €36,959 | €44,190 | +€7,231 | +19.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €34,000 | €42,190 | +€8,190 | +24.1% |
| Distributable reserves | 133 | €34,000 | €42,190 | +€8,190 | +24.1% |
| Profit (loss) carried forward | 14 | €959 | €0 | -€959 | -100.0% |
| Amounts payable | 17/49 | €23,015 | €23,225 | +€211 | +0.9% |
| Amounts payable within one year | 42/48 | €22,665 | €23,225 | +€561 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | - | €7,918 | +€7,918 | |
| Trade debts | 44 | €1,826 | €2,079 | +€253 | +13.8% |
| Suppliers | 440/4 | €1,826 | €2,079 | +€253 | +13.8% |
| Taxes, remuneration and social security | 45 | €7,638 | €7,229 | -€409 | -5.4% |
| Taxes | 450/3 | €7,638 | €7,229 | -€409 | -5.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €13,200 | €6,000 | -€7,200 | -54.5% |
| Accrued charges and deferred income | 492/3 | €350 | €0 | -€350 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,391 | €3,474 | +€1,083 | +45.3% |
| Other operating charges | 640/8 | €198 | €957 | +€759 | +382.9% |
| Gross operating margin | 9900 | €24,684 | €14,149 | -€10,535 | -42.7% |
| Operating profit (loss) | 9901 | €22,094 | €9,718 | -€12,376 | -56.0% |
| Financial income | 75/76B | €853 | €996 | +€143 | +16.8% |
| Recurring financial income | 75 | €853 | €996 | +€143 | +16.8% |
| Financial charges | 65/66B | €1,173 | €1,423 | +€250 | +21.3% |
| Recurring financial charges | 65 | €1,173 | €1,423 | +€250 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €21,774 | €9,291 | -€12,483 | -57.3% |
| Income taxes | 67/77 | €4,563 | €2,060 | -€2,503 | -54.9% |
| Profit (loss) for the period | 9904 | €17,210 | €7,231 | -€9,979 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,210 | €7,231 | -€9,979 | -58.0% |
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 9 October 2026 via checked.be.