PLAN B INVEST: what changed
PLAN B INVEST
Largest movements
- Tangible fixed assets -€25,812
down €25,812 (-5.2%), from €497,069 to €471,258
of which Land and buildings: -€23,917
- Receivables within one year +€9,078
up €9,078 (+19.2%), from €47,224 to €56,301
of which Other amounts receivable: +€8,379
- Debts after one year -€30,000
down €30,000 (-6.6%), from €457,500 to €427,500
- Other debts +€9,479
up €9,479 (+61.2%), from €15,481 to €24,960
- Other operating charges -€2,280
down €2,280 (-45.1%), from €5,049 to €2,770
- Financial charges -€1,109
down €1,109 (-11.2%), from €9,912 to €8,802
- Gross operating margin -€924
down €924 (-2.2%), from €41,632 to €40,708
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €552,162 | €534,945 | -€17,216 | -3.1% |
| Fixed assets | 21/28 | €497,069 | €471,258 | -€25,812 | -5.2% |
| Tangible fixed assets | 22/27 | €497,069 | €471,258 | -€25,812 | -5.2% |
| Land and buildings | 22 | €494,733 | €470,816 | -€23,917 | -4.8% |
| Furniture and vehicles | 24 | €2,336 | €441 | -€1,895 | -81.1% |
| Current assets | 29/58 | €55,092 | €63,688 | +€8,595 | +15.6% |
| Amounts receivable within one year | 40/41 | €47,224 | €56,301 | +€9,078 | +19.2% |
| Trade receivables | 40 | - | €699 | +€699 | |
| Other amounts receivable | 41 | €47,224 | €55,603 | +€8,379 | +17.7% |
| Cash at bank and in hand | 54/58 | €4,019 | €4,034 | +€15 | +0.4% |
| Deferred charges and accrued income | 490/1 | €3,850 | €3,353 | -€498 | -12.9% |
| Total equity and liabilities | 10/49 | €552,162 | €534,945 | -€17,216 | -3.1% |
| Equity | 10/15 | €45,161 | €48,485 | +€3,324 | +7.4% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,840 | -€6,515 | +€3,324 | +33.8% |
| Amounts payable | 17/49 | €507,001 | €486,460 | -€20,541 | -4.1% |
| Amounts payable after more than one year | 17 | €457,500 | €427,500 | -€30,000 | -6.6% |
| Financial debts | 170/4 | €457,500 | €427,500 | -€30,000 | -6.6% |
| Amounts payable within one year | 42/48 | €45,501 | €54,960 | +€9,459 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €20 | - | -€20 | |
| Suppliers | 440/4 | €20 | - | -€20 | |
| Other amounts payable | 47/48 | €15,481 | €24,960 | +€9,479 | +61.2% |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,812 | €25,812 | = | 0.0% |
| Other operating charges | 640/8 | €5,049 | €2,770 | -€2,280 | -45.1% |
| Gross operating margin | 9900 | €41,632 | €40,708 | -€924 | -2.2% |
| Operating profit (loss) | 9901 | €10,771 | €12,127 | +€1,356 | +12.6% |
| Financial charges | 65/66B | €9,912 | €8,802 | -€1,109 | -11.2% |
| Recurring financial charges | 65 | €9,912 | €8,802 | -€1,109 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €859 | €3,324 | +€2,465 | +287% |
| Profit (loss) for the period | 9904 | €859 | €3,324 | +€2,465 | +287% |
| Profit (loss) for the period to be appropriated | 9905 | €859 | €3,324 | +€2,465 | +287% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.