Plan - B International: what changed
What changed
Plan - B International
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
filed annual accounts (NBB)
Net result for the year
-€1,205
2024 · -€68,750+€67,545
Equity
€9,653
2024 · €10,857-€1,205
Cash
€66,581
2024 · €33,832+€32,749
Balance sheet total
€822,222
2024 · €833,331-€11,109
Largest movements
Assets
- Cash +€32,749
up €32,749 (+96.8%), from €33,832 to €66,581
mainly Short-term financial debts (+€49,329) and Depreciation (+€31,119)
- Receivables within one year -€28,616
down €28,616 (-21.0%), from €136,459 to €107,843
- Tangible fixed assets -€20,033
down €20,033 (-21.6%), from €92,638 to €72,605
Equity and liabilities
- Short-term financial debts +€49,329
up €49,329 (+8.4%), from €590,671 to €640,000
- Trade debts -€32,259
down €32,259 (-39.4%), from €81,930 to €49,671
- Debts after one year -€17,812
down €17,812 (-41.5%), from €42,963 to €25,151
Income statement
- Gross operating margin +€60,118
up €60,118 (+107%), from €56,190 to €116,308
- Financial charges -€6,594
down €6,594 (-14.5%), from €45,553 to €38,960
- Staff costs -€4,996
down €4,996 (-10.0%), from €50,021 to €45,025
- Depreciation +€3,512
up €3,512 (+12.7%), from €27,607 to €31,119
- Other operating charges +€2,626
up €2,626 (+216%), from €1,217 to €3,843
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€68,750
Gross operating margin
+€60,118
Staff costs
+€4,996
Depreciation
-€3,512
Other operating charges
-€2,626
Financial income
+€1,718
Financial charges
+€6,594
Taxes
+€257
Result 2025
-€1,205
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€17,895
Investment
-€17,062
Financing
+€31,916
Cash 2024
€33,832
From operations (derived)
+€17,895
Net result for the year
-€1,205
Depreciation
+€31,119
Receivables after one year
+€37
Stocks and contracts
+€925
Receivables within one year
+€28,616
Deferred charges and accrued income
+€223
Trade debts
-€32,259
Tax, wage and social debts
-€6,183
Advances received
-€5,412
Other debts
+€2,033
Investment (derived)
-€17,062
Investment in fixed assets (net)
-€17,062
Financing
+€31,916
Debts after one year
-€17,812
Current portion of long-term debt
+€400
Short-term financial debts
+€49,329
Cash 2025
€66,581
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €833,331 | €822,222 | -€11,109 | -1.3% |
| Fixed assets | 21/28 | €175,136 | €161,078 | -€14,058 | -8.0% |
| Intangible fixed assets | 21 | €3,998 | €9,973 | +€5,975 | +149% |
| Tangible fixed assets | 22/27 | €92,638 | €72,605 | -€20,033 | -21.6% |
| Plant, machinery and equipment | 23 | €92,638 | €72,605 | -€20,033 | -21.6% |
| Financial fixed assets | 28 | €78,500 | €78,500 | = | 0.0% |
| Current assets | 29/58 | €658,195 | €661,144 | +€2,949 | +0.4% |
| Amounts receivable after more than one year | 29 | €37 | - | -€37 | |
| Other amounts receivable | 291 | €37 | - | -€37 | |
| Stocks and contracts in progress | 3 | €486,756 | €485,831 | -€925 | -0.2% |
| Stocks | 30/36 | €486,756 | €485,831 | -€925 | -0.2% |
| Amounts receivable within one year | 40/41 | €136,459 | €107,843 | -€28,616 | -21.0% |
| Trade receivables | 40 | €136,459 | €107,843 | -€28,616 | -21.0% |
| Cash at bank and in hand | 54/58 | €33,832 | €66,581 | +€32,749 | +96.8% |
| Deferred charges and accrued income | 490/1 | €1,111 | €889 | -€223 | -20.0% |
| Total equity and liabilities | 10/49 | €833,331 | €822,222 | -€11,109 | -1.3% |
| Equity | 10/15 | €10,857 | €9,653 | -€1,205 | -11.1% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Contributions outside capital | 11 | €27,500 | €27,500 | = | 0.0% |
| Other | 1109/19 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,643 | -€37,847 | -€1,205 | -3.3% |
| Amounts payable | 17/49 | €822,473 | €812,569 | -€9,904 | -1.2% |
| Amounts payable after more than one year | 17 | €42,963 | €25,151 | -€17,812 | -41.5% |
| Financial debts | 170/4 | €42,963 | €25,151 | -€17,812 | -41.5% |
| Amounts payable within one year | 42/48 | €779,510 | €787,419 | +€7,908 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €17,413 | €17,812 | +€400 | +2.3% |
| Financial debts | 43 | €590,671 | €640,000 | +€49,329 | +8.4% |
| Credit institutions | 430/8 | €590,671 | €640,000 | +€49,329 | +8.4% |
| Trade debts | 44 | €81,930 | €49,671 | -€32,259 | -39.4% |
| Suppliers | 440/4 | €81,930 | €49,671 | -€32,259 | -39.4% |
| Advances received on contracts in progress | 46 | €79,680 | €74,268 | -€5,412 | -6.8% |
| Taxes, remuneration and social security | 45 | €9,817 | €3,634 | -€6,183 | -63.0% |
| Taxes | 450/3 | €3,522 | €3,634 | +€112 | +3.2% |
| Remuneration and social security | 454/9 | €6,294 | - | -€6,294 | |
| Other amounts payable | 47/48 | - | €2,033 | +€2,033 | |
| Remuneration, social security and pensions | 62 | €50,021 | €45,025 | -€4,996 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,607 | €31,119 | +€3,512 | +12.7% |
| Other operating charges | 640/8 | €1,217 | €3,843 | +€2,626 | +216% |
| Gross operating margin | 9900 | €56,190 | €116,308 | +€60,118 | +107% |
| Operating profit (loss) | 9901 | -€22,655 | €36,321 | +€58,976 | |
| Financial income | 75/76B | €4 | €1,721 | +€1,718 | +47,324% |
| Recurring financial income | 75 | €4 | €1,721 | +€1,718 | +47,324% |
| Financial charges | 65/66B | €45,553 | €38,960 | -€6,594 | -14.5% |
| Recurring financial charges | 65 | €45,553 | €38,960 | -€6,594 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | -€68,205 | -€917 | +€67,287 | +98.7% |
| Income taxes | 67/77 | €545 | €287 | -€257 | -47.2% |
| Profit (loss) for the period | 9904 | -€68,750 | -€1,205 | +€67,545 | +98.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,750 | -€1,205 | +€67,545 | +98.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.