Plan BE: 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 BE
Largest movements
- Cash -€51,425
down €51,425 (-59.8%), from €85,990 to €34,565
mainly Net result for the year (-€61,842) and Tax, wage and social debts (-€7,415)
- Tangible fixed assets -€6,171
down €6,171 (-23.9%), from €25,786 to €19,616
of which Furniture and vehicles: -€3,575
- Reserves -€61,842
down €61,842 (-70.3%), from €88,004 to €26,163
- Current portion of long-term debt +€7,808
new in 2025: €7,808
- Tax, wage and social debts -€7,415
down €7,415 (-85.3%), from €8,691 to €1,276
- Debts after one year +€4,008
new in 2025: €4,008
- Gross operating margin -€62,527
down €62,527, from €9,021 to -€53,505
- Taxes -€870
down €870 (-81.1%), from €1,073 to €203
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 | €119,935 | €61,974 | -€57,961 | -48.3% |
| Fixed assets | 21/28 | €25,786 | €19,616 | -€6,171 | -23.9% |
| Tangible fixed assets | 22/27 | €25,786 | €19,616 | -€6,171 | -23.9% |
| Land and buildings | 22 | €17,167 | €14,572 | -€2,595 | -15.1% |
| Furniture and vehicles | 24 | €8,619 | €5,044 | -€3,575 | -41.5% |
| Current assets | 29/58 | €94,149 | €42,358 | -€51,790 | -55.0% |
| Amounts receivable within one year | 40/41 | €7,239 | €7,289 | +€51 | +0.7% |
| Other amounts receivable | 41 | €7,239 | €7,289 | +€51 | +0.7% |
| Cash at bank and in hand | 54/58 | €85,990 | €34,565 | -€51,425 | -59.8% |
| Deferred charges and accrued income | 490/1 | €920 | €504 | -€416 | -45.2% |
| Total equity and liabilities | 10/49 | €119,935 | €61,974 | -€57,961 | -48.3% |
| Equity | 10/15 | €89,004 | €27,163 | -€61,842 | -69.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €88,004 | €26,163 | -€61,842 | -70.3% |
| Distributable reserves | 133 | €88,004 | €26,163 | -€61,842 | -70.3% |
| Amounts payable | 17/49 | €30,930 | €34,811 | +€3,881 | +12.5% |
| Amounts payable after more than one year | 17 | - | €4,008 | +€4,008 | |
| Financial debts | 170/4 | - | €4,008 | +€4,008 | |
| Amounts payable within one year | 42/48 | €30,526 | €30,743 | +€218 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,808 | +€7,808 | |
| Trade debts | 44 | €1,435 | €694 | -€742 | -51.7% |
| Suppliers | 440/4 | €1,435 | €694 | -€742 | -51.7% |
| Taxes, remuneration and social security | 45 | €8,691 | €1,276 | -€7,415 | -85.3% |
| Taxes | 450/3 | €8,691 | €1,276 | -€7,415 | -85.3% |
| Other amounts payable | 47/48 | €20,399 | €20,966 | +€566 | +2.8% |
| Accrued charges and deferred income | 492/3 | €405 | €60 | -€345 | -85.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,175 | €6,171 | -€5 | -0.1% |
| Other operating charges | 640/8 | €820 | €840 | +€20 | +2.4% |
| Gross operating margin | 9900 | €9,021 | -€53,505 | -€62,527 | |
| Operating profit (loss) | 9901 | €2,026 | -€60,516 | -€62,542 | |
| Financial charges | 65/66B | €726 | €1,123 | +€397 | +54.7% |
| Recurring financial charges | 65 | €726 | €1,123 | +€397 | +54.7% |
| Profit (loss) for the period before taxes | 9903 | €1,300 | -€61,639 | -€62,939 | |
| Income taxes | 67/77 | €1,073 | €203 | -€870 | -81.1% |
| Profit (loss) for the period | 9904 | €227 | -€61,842 | -€62,069 | |
| Profit (loss) for the period to be appropriated | 9905 | €227 | -€61,842 | -€62,069 |
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 14 October 2026 via checked.be.