PLAN-Be: 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-Be
Largest movements
- Cash +€28,665
up €28,665 (+884.1%), from €3,242 to €31,908
mainly Other debts (+€43,969) and Depreciation (+€18,444)
- Tangible fixed assets -€10,260
down €10,260 (-5.9%), from €174,694 to €164,434
of which Land and buildings: -€15,070
- Receivables within one year +€4,445
up €4,445 (+35.5%), from €12,524 to €16,969
of which Trade receivables: +€5,833
- Other debts +€43,969
up €43,969 (+461.2%), from €9,533 to €53,502
- Trade debts -€15,924
down €15,924 (-34.5%), from €46,139 to €30,215
- Profit (loss) carried forward -€4,783
new in 2025: -€4,783
- Gross operating margin -€5,979
down €5,979 (-25.3%), from €23,644 to €17,665
- Financial charges -€1,250
down €1,250 (-35.9%), from €3,479 to €2,229
- Depreciation +€942
up €942 (+5.4%), from €17,501 to €18,444
- Taxes -€525
down €525, from €515 to -€10
- Other operating charges -€324
down €324 (-15.4%), from €2,110 to €1,786
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 | €218,451 | €241,874 | +€23,423 | +10.7% |
| Fixed assets | 21/28 | €174,694 | €164,434 | -€10,260 | -5.9% |
| Tangible fixed assets | 22/27 | €174,694 | €164,434 | -€10,260 | -5.9% |
| Land and buildings | 22 | €155,480 | €140,410 | -€15,070 | -9.7% |
| Plant, machinery and equipment | 23 | €15,424 | €15,787 | +€363 | +2.4% |
| Furniture and vehicles | 24 | €3,789 | €8,237 | +€4,447 | +117.4% |
| Current assets | 29/58 | €43,758 | €77,441 | +€33,683 | +77.0% |
| Stocks and contracts in progress | 3 | - | €580 | +€580 | |
| Stocks | 30/36 | - | €580 | +€580 | |
| Amounts receivable within one year | 40/41 | €12,524 | €16,969 | +€4,445 | +35.5% |
| Trade receivables | 40 | €11,000 | €16,833 | +€5,833 | +53.0% |
| Other amounts receivable | 41 | €1,524 | €136 | -€1,388 | -91.1% |
| Cash at bank and in hand | 54/58 | €3,242 | €31,908 | +€28,665 | +884.1% |
| Deferred charges and accrued income | 490/1 | €27,991 | €27,984 | -€7 | 0.0% |
| Total equity and liabilities | 10/49 | €218,451 | €241,874 | +€23,423 | +10.7% |
| Equity | 10/15 | €160,711 | €155,928 | -€4,783 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,111 | €142,111 | = | 0.0% |
| Distributable reserves | 133 | €142,111 | €142,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,783 | -€4,783 | |
| Amounts payable | 17/49 | €57,740 | €85,946 | +€28,206 | +48.9% |
| Amounts payable within one year | 42/48 | €56,188 | €84,399 | +€28,211 | +50.2% |
| Trade debts | 44 | €46,139 | €30,215 | -€15,924 | -34.5% |
| Suppliers | 440/4 | €46,139 | €30,215 | -€15,924 | -34.5% |
| Taxes, remuneration and social security | 45 | €515 | €681 | +€166 | +32.3% |
| Taxes | 450/3 | €515 | €681 | +€166 | +32.3% |
| Other amounts payable | 47/48 | €9,533 | €53,502 | +€43,969 | +461.2% |
| Accrued charges and deferred income | 492/3 | €1,552 | €1,548 | -€5 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,501 | €18,444 | +€942 | +5.4% |
| Other operating charges | 640/8 | €2,110 | €1,786 | -€324 | -15.4% |
| Gross operating margin | 9900 | €23,644 | €17,665 | -€5,979 | -25.3% |
| Operating profit (loss) | 9901 | €4,033 | -€2,565 | -€6,598 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,479 | €2,229 | -€1,250 | -35.9% |
| Recurring financial charges | 65 | €3,479 | €2,229 | -€1,250 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €554 | -€4,794 | -€5,348 | |
| Income taxes | 67/77 | €515 | -€10 | -€525 | |
| Profit (loss) for the period | 9904 | €39 | -€4,783 | -€4,822 | |
| Profit (loss) for the period to be appropriated | 9905 | €39 | -€4,783 | -€4,822 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.