PLAN & BOUW: 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.
What changed
PLAN & BOUW
NACE 68.310, Real estate agency activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €986,237+€328,821
Equity
€8.3m
2024 · €8.0m+€315,059
Cash
€176,717
2024 · €111,156+€65,561
Balance sheet total
€26.7m
2024 · €27.1m-€445,536
Largest movements
Assets
- Stocks and contracts -€304,878
down €304,878 (-1.7%), from €17.4m to €17.1m
Equity and liabilities
- Short-term financial debts -€3.5m
down €3.5m (-36.2%), from €9.7m to €6.2m
- Advances received +€1.8m
up €1.8m (+93.9%), from €1.9m to €3.7m
- Tax, wage and social debts +€543,675
up €543,675 (+100.5%), from €540,988 to €1.1m
of which Taxes: +€541,831
- Other debts +€320,393
up €320,393 (+34.7%), from €924,406 to €1.2m
- Reserves +€315,059
up €315,059 (+4.0%), from €7.9m to €8.2m
of which Distributable reserves: +€315,059
Income statement
- Turnover +€3.5m
up €3.5m (+28.9%), from €12.0m to €15.5m
- Goods and materials +€3.2m
up €3.2m (+38.8%), from €8.2m to €11.4m
of which Change in stocks: decrease (increase): +€4.0m
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.
Result 2024
€986,237
Turnover
+€3.5m
Other operating income
-€18,898
Goods and materials
-€3.2m
Services and other goods
+€9,807
Staff costs
+€154,187
Depreciation
+€1,395
Other operating charges
-€134,861
Other operating items
+€10,908
Financial income
+€40,190
Financial charges
+€46,416
Taxes
-€60,313
Result 2025
€1.3m
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.
From operations
+€4.7m
Investment
-€102,896
Financing
-€4.5m
Cash 2024
€111,156
From operations (derived)
+€4.7m
Net result for the year
+€1.3m
Depreciation
+€316,513
Stocks and contracts
+€304,878
Receivables within one year
-€24,292
Deferred charges and accrued income
+€16,893
Trade debts
+€60,604
Tax, wage and social debts
+€543,675
Advances received
+€1.8m
Other debts
+€320,393
Accrued charges and deferred income
+€12,192
Investment (derived)
-€102,896
Investment in fixed assets (net)
-€102,896
Financing
-€4.5m
Debts after one year
-€22,947
Current portion of long-term debt
+€20,093
Short-term financial debts
-€3.5m
Contributions, distributions and other
-€1.0m
Cash 2025
€176,717
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,097,408 | €26,651,872 | -€445,536 | -1.6% |
| Fixed assets | 21/28 | €1,473,661 | €1,260,044 | -€213,617 | -14.5% |
| Tangible fixed assets | 22/27 | €1,302,453 | €1,088,836 | -€213,617 | -16.4% |
| Land and buildings | 22 | €738,725 | €612,098 | -€126,627 | -17.1% |
| Plant, machinery and equipment | 23 | €149,810 | €114,157 | -€35,654 | -23.8% |
| Furniture and vehicles | 24 | €36,496 | €25,561 | -€10,935 | -30.0% |
| Leasing and similar rights | 25 | €293,241 | €252,840 | -€40,401 | -13.8% |
| Other tangible fixed assets | 26 | €84,180 | €84,180 | = | 0.0% |
| Financial fixed assets | 28 | €171,209 | €171,209 | = | 0.0% |
| Affiliated companies | 280/1 | €25,000 | €25,000 | = | 0.0% |
| Participating interests | 280 | €25,000 | €25,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €146,209 | €146,209 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €146,209 | €146,209 | = | 0.0% |
| Current assets | 29/58 | €25,623,746 | €25,391,827 | -€231,919 | -0.9% |
| Stocks and contracts in progress | 3 | €17,447,156 | €17,142,278 | -€304,878 | -1.7% |
| Stocks | 30/36 | €17,447,156 | €17,142,278 | -€304,878 | -1.7% |
| Property held for sale | 35 | €17,447,156 | €17,142,278 | -€304,878 | -1.7% |
| Amounts receivable within one year | 40/41 | €7,981,812 | €8,006,104 | +€24,292 | +0.3% |
| Trade receivables | 40 | €1,266,875 | €137,279 | -€1.1m | -89.2% |
| Other amounts receivable | 41 | €6,714,938 | €7,868,825 | +€1.2m | +17.2% |
| Cash at bank and in hand | 54/58 | €111,156 | €176,717 | +€65,561 | +59.0% |
| Deferred charges and accrued income | 490/1 | €83,622 | €66,728 | -€16,893 | -20.2% |
| Total equity and liabilities | 10/49 | €27,097,408 | €26,651,872 | -€445,536 | -1.6% |
| Equity | 10/15 | €8,031,460 | €8,346,518 | +€315,059 | +3.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €7,881,460 | €8,196,518 | +€315,059 | +4.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €7,866,460 | €8,181,518 | +€315,059 | +4.0% |
| Amounts payable | 17/49 | €19,065,948 | €18,305,354 | -€760,594 | -4.0% |
| Amounts payable after more than one year | 17 | €850,558 | €827,612 | -€22,947 | -2.7% |
| Financial debts | 170/4 | €850,558 | €718,012 | -€132,547 | -15.6% |
| Leasing and similar obligations | 172 | €183,891 | €134,678 | -€49,213 | -26.8% |
| Credit institutions | 173 | €666,667 | €583,334 | -€83,333 | -12.5% |
| Other amounts payable | 178/9 | - | €109,600 | +€109,600 | |
| Amounts payable within one year | 42/48 | €18,071,351 | €17,321,511 | -€749,840 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €192,535 | €212,628 | +€20,093 | +10.4% |
| Financial debts | 43 | €9,651,870 | €6,161,937 | -€3.5m | -36.2% |
| Credit institutions | 430/8 | €9,651,870 | €6,161,937 | -€3.5m | -36.2% |
| Trade debts | 44 | €4,850,523 | €4,911,127 | +€60,604 | +1.2% |
| Suppliers | 440/4 | €4,850,523 | €4,911,127 | +€60,604 | +1.2% |
| Advances received on contracts in progress | 46 | €1,911,029 | €3,706,358 | +€1.8m | +93.9% |
| Taxes, remuneration and social security | 45 | €540,988 | €1,084,662 | +€543,675 | +100.5% |
| Taxes | 450/3 | €500,649 | €1,042,480 | +€541,831 | +108.2% |
| Remuneration and social security | 454/9 | €40,339 | €42,182 | +€1,843 | +4.6% |
| Other amounts payable | 47/48 | €924,406 | €1,244,799 | +€320,393 | +34.7% |
| Accrued charges and deferred income | 492/3 | €144,039 | €156,231 | +€12,192 | +8.5% |
| Operating income | 70/76A | €12,113,013 | €15,572,638 | +€3.5m | +28.6% |
| Turnover | 70 | €11,999,316 | €15,464,505 | +€3.5m | +28.9% |
| Other operating income | 74 | €113,577 | €94,679 | -€18,898 | -16.6% |
| Non-recurring operating income | 76A | €120 | €13,454 | +€13,334 | +11111.5% |
| Operating charges | 60/66A | €10,704,734 | €13,861,831 | +€3.2m | +29.5% |
| Goods for resale, raw materials and consumables | 60 | €8,209,864 | €11,395,062 | +€3.2m | +38.8% |
| Purchases | 600/8 | €11,930,167 | €11,090,184 | -€839,983 | -7.0% |
| Change in stocks: decrease (increase) | 609 | -€3,720,303 | €304,878 | +€4.0m | |
| Services and other goods | 61 | €890,604 | €880,797 | -€9,807 | -1.1% |
| Remuneration, social security and pensions | 62 | €1,220,317 | €1,066,131 | -€154,187 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317,908 | €316,513 | -€1,395 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €66,041 | €200,902 | +€134,861 | +204.2% |
| Non-recurring operating charges | 66A | - | €2,426 | +€2,426 | |
| Operating profit (loss) | 9901 | €1,408,279 | €1,710,807 | +€302,528 | +21.5% |
| Financial income | 75/76B | €212,054 | €252,244 | +€40,190 | +19.0% |
| Recurring financial income | 75 | €212,054 | €252,244 | +€40,190 | +19.0% |
| Income from current assets | 751 | €207,546 | €246,939 | +€39,394 | +19.0% |
| Other financial income | 752/9 | €4,508 | €5,304 | +€796 | +17.7% |
| Financial charges | 65/66B | €549,308 | €502,892 | -€46,416 | -8.4% |
| Recurring financial charges | 65 | €543,832 | €502,892 | -€40,939 | -7.5% |
| Debt charges | 650 | €485,529 | €403,069 | -€82,460 | -17.0% |
| Other financial charges | 652/9 | €58,303 | €99,823 | +€41,521 | +71.2% |
| Non-recurring financial charges | 66B | €5,477 | €0 | -€5,477 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €1,071,025 | €1,460,159 | +€389,134 | +36.3% |
| Income taxes | 67/77 | €84,787 | €145,100 | +€60,313 | +71.1% |
| Taxes | 670/3 | €84,787 | €145,100 | +€60,313 | +71.1% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €986,237 | €1,315,059 | +€328,821 | +33.3% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €986,237 | €1,315,059 | +€328,821 | +33.3% |
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 9 October 2026 via checked.be.