Plan Built Support: what changed
Plan Built Support
Largest movements
- Receivables within one year -€8,100
down €8,100 (-8.4%), from €96,492 to €88,392
of which Other amounts receivable: -€13,243
- Cash -€5,163
down €5,163 (-52.3%), from €9,871 to €4,707
mainly Tax, wage and social debts (-€23,549) and Investment in fixed assets (net) (-€4,803)
- Tangible fixed assets +€4,141
new in 2025: €4,141
- Tax, wage and social debts -€23,549
down €23,549 (-38.3%), from €61,524 to €37,974
- Current portion of long-term debt +€11,229
new in 2025: €11,229
- Trade debts +€2,099
up €2,099 (+59.7%), from €3,514 to €5,612
- Profit (loss) carried forward +€1,100
up €1,100 (+50.6%), from -€2,175 to -€1,075
- Financial income -€9,222
down €9,222 (-100.0%), from €9,223 to €1
- Gross operating margin -€6,000
down €6,000 (-34.3%), from €17,498 to €11,498
- Taxes -€4,217
down €4,217 (-59.1%), from €7,140 to €2,923
- Other operating charges -€2,960
down €2,960 (-75.4%), from €3,928 to €968
- Financial charges +€1,807
up €1,807 (+78.1%), from €2,314 to €4,120
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 | €106,363 | €97,241 | -€9,122 | -8.6% |
| Fixed assets | 21/28 | - | €4,141 | +€4,141 | |
| Tangible fixed assets | 22/27 | - | €4,141 | +€4,141 | |
| Furniture and vehicles | 24 | - | €4,141 | +€4,141 | |
| Current assets | 29/58 | €106,363 | €93,100 | -€13,263 | -12.5% |
| Amounts receivable within one year | 40/41 | €96,492 | €88,392 | -€8,100 | -8.4% |
| Trade receivables | 40 | €15,620 | €20,764 | +€5,143 | +32.9% |
| Other amounts receivable | 41 | €80,872 | €67,629 | -€13,243 | -16.4% |
| Cash at bank and in hand | 54/58 | €9,871 | €4,707 | -€5,163 | -52.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €106,363 | €97,241 | -€9,122 | -8.6% |
| Equity | 10/15 | €41,325 | €42,425 | +€1,100 | +2.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,500 | €38,500 | = | 0.0% |
| Distributable reserves | 133 | €38,500 | €38,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,175 | -€1,075 | +€1,100 | +50.6% |
| Amounts payable | 17/49 | €65,037 | €54,815 | -€10,222 | -15.7% |
| Amounts payable within one year | 42/48 | €65,037 | €54,815 | -€10,222 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | - | €11,229 | +€11,229 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,514 | €5,612 | +€2,099 | +59.7% |
| Suppliers | 440/4 | €3,514 | €5,612 | +€2,099 | +59.7% |
| Taxes, remuneration and social security | 45 | €61,524 | €37,974 | -€23,549 | -38.3% |
| Taxes | 450/3 | €61,524 | €37,974 | -€23,549 | -38.3% |
| Remuneration, social security and pensions | 62 | €1,490 | - | -€1,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €662 | +€662 | |
| Other operating charges | 640/8 | €3,928 | €968 | -€2,960 | -75.4% |
| Non-recurring operating charges | 66A | - | €1,726 | +€1,726 | |
| Gross operating margin | 9900 | €17,498 | €11,498 | -€6,000 | -34.3% |
| Operating profit (loss) | 9901 | €12,081 | €8,142 | -€3,939 | -32.6% |
| Financial income | 75/76B | €9,223 | €1 | -€9,222 | -100.0% |
| Recurring financial income | 75 | €9,223 | €1 | -€9,222 | -100.0% |
| Financial charges | 65/66B | €2,314 | €4,120 | +€1,807 | +78.1% |
| Recurring financial charges | 65 | €2,314 | €4,120 | +€1,807 | +78.1% |
| Profit (loss) for the period before taxes | 9903 | €18,990 | €4,022 | -€14,968 | -78.8% |
| Income taxes | 67/77 | €7,140 | €2,923 | -€4,217 | -59.1% |
| Profit (loss) for the period | 9904 | €11,850 | €1,100 | -€10,751 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,850 | €1,100 | -€10,751 | -90.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.