Plan B HaVe: 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 HaVe
Largest movements
- Cash +€5,021
up €5,021 (+90.7%), from €5,537 to €10,558
mainly Other debts (+€16,429) and Accrued charges and deferred income (+€11,207)
- Receivables within one year +€4,290
up €4,290 (+333%), from €1,287 to €5,577
of which Trade receivables: +€5,577
- Stocks and contracts +€3,440
up €3,440 (+64.1%), from €5,364 to €8,804
- Deferred charges and accrued income +€2,146
new in 2024: €2,146
- Other debts +€16,429
up €16,429 (+341%), from €4,811 to €21,240
- Accrued charges and deferred income +€11,207
new in 2024: €11,207
- Profit (loss) carried forward -€8,307
down €8,307 (-1,830%), from -€454 to -€8,761
- Trade debts -€6,624
down €6,624 (-96.8%), from €6,842 to €218
- Tax, wage and social debts +€1,777
up €1,777 (+16.6%), from €10,686 to €12,463
of which Taxes: +€1,853
- Staff costs +€20,803
up €20,803 (+248%), from €8,395 to €29,198
- Gross operating margin +€10,263
up €10,263 (+118%), from €8,707 to €18,970
- Financial income +€3,964
new in 2024: €3,964
- Depreciation +€935
up €935 (+251%), from €373 to €1,308
- Financial charges +€216
up €216 (+2,700%), from €8 to €224
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.
Derived cash bridge
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 | €22,385 | €36,867 | +€14,482 | +64.7% |
| Fixed assets | 21/28 | €10,197 | €9,782 | -€415 | -4.1% |
| Tangible fixed assets | 22/27 | €10,099 | €9,782 | -€317 | -3.1% |
| Plant, machinery and equipment | 23 | €10,099 | €9,782 | -€317 | -3.1% |
| Financial fixed assets | 28 | €98 | - | -€98 | |
| Current assets | 29/58 | €12,188 | €27,085 | +€14,897 | +122% |
| Stocks and contracts in progress | 3 | €5,364 | €8,804 | +€3,440 | +64.1% |
| Stocks | 30/36 | €5,364 | €8,804 | +€3,440 | +64.1% |
| Amounts receivable within one year | 40/41 | €1,287 | €5,577 | +€4,290 | +333% |
| Trade receivables | 40 | - | €5,577 | +€5,577 | |
| Other amounts receivable | 41 | €1,287 | - | -€1,287 | |
| Cash at bank and in hand | 54/58 | €5,537 | €10,558 | +€5,021 | +90.7% |
| Deferred charges and accrued income | 490/1 | - | €2,146 | +€2,146 | |
| Total equity and liabilities | 10/49 | €22,385 | €36,867 | +€14,482 | +64.7% |
| Equity | 10/15 | €46 | -€8,261 | -€8,307 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€454 | -€8,761 | -€8,307 | -1,830% |
| Amounts payable | 17/49 | €22,339 | €45,128 | +€22,789 | +102% |
| Amounts payable within one year | 42/48 | €22,339 | €33,921 | +€11,582 | +51.8% |
| Trade debts | 44 | €6,842 | €218 | -€6,624 | -96.8% |
| Suppliers | 440/4 | €6,842 | €218 | -€6,624 | -96.8% |
| Taxes, remuneration and social security | 45 | €10,686 | €12,463 | +€1,777 | +16.6% |
| Taxes | 450/3 | €1,956 | €3,809 | +€1,853 | +94.7% |
| Remuneration and social security | 454/9 | €8,730 | €8,654 | -€76 | -0.9% |
| Other amounts payable | 47/48 | €4,811 | €21,240 | +€16,429 | +341% |
| Accrued charges and deferred income | 492/3 | - | €11,207 | +€11,207 | |
| Remuneration, social security and pensions | 62 | €8,395 | €29,198 | +€20,803 | +248% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €1,308 | +€935 | +251% |
| Other operating charges | 640/8 | €385 | €511 | +€126 | +32.7% |
| Gross operating margin | 9900 | €8,707 | €18,970 | +€10,263 | +118% |
| Operating profit (loss) | 9901 | -€446 | -€12,047 | -€11,601 | -2,601% |
| Financial income | 75/76B | - | €3,964 | +€3,964 | |
| Recurring financial income | 75 | - | €3,964 | +€3,964 | |
| Financial charges | 65/66B | €8 | €224 | +€216 | +2,700% |
| Recurring financial charges | 65 | €8 | €224 | +€216 | +2,700% |
| Profit (loss) for the period before taxes | 9903 | -€454 | -€8,307 | -€7,853 | -1,730% |
| Profit (loss) for the period | 9904 | -€454 | -€8,307 | -€7,853 | -1,730% |
| Profit (loss) for the period to be appropriated | 9905 | -€454 | -€8,307 | -€7,853 | -1,730% |
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 27 October 2026 via checked.be.