Plan Ce: 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 Ce
Largest movements
- Receivables within one year -€11,510
down €11,510 (-63.6%), from €18,102 to €6,592
of which Trade receivables: -€12,267
- Intangible fixed assets -€6,000
down €6,000 (-11.2%), from €53,770 to €47,770
- Tangible fixed assets -€5,711
down €5,711 (-24.3%), from €23,484 to €17,773
of which Other tangible fixed assets: -€5,154
- Stocks and contracts +€3,450
up €3,450 (+53.1%), from €6,500 to €9,950
- Cash -€1,358
down €1,358 (-15.5%), from €8,742 to €7,384
mainly Net result for the year (-€12,710) and Debts after one year (-€11,839)
- Profit (loss) carried forward -€12,710
down €12,710 (-49.4%), from -€25,731 to -€38,441
- Debts after one year -€11,839
down €11,839 (-29.2%), from €40,542 to €28,703
- Tax, wage and social debts +€7,325
up €7,325 (+25.1%), from €29,204 to €36,528
of which Remuneration and social security: +€8,076
- Advances received -€4,500
down €4,500 (-100%), from €4,500 to €0
- Trade debts +€3,630
up €3,630 (+27.0%), from €13,453 to €17,083
- Gross operating margin +€30,734
up €30,734 (+32.8%), from €93,715 to €124,449
- Staff costs +€23,219
up €23,219 (+23.9%), from €96,988 to €120,207
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 | €110,599 | €90,617 | -€19,981 | -18.1% |
| Fixed assets | 21/28 | €77,254 | €65,543 | -€11,711 | -15.2% |
| Intangible fixed assets | 21 | €53,770 | €47,770 | -€6,000 | -11.2% |
| Tangible fixed assets | 22/27 | €23,484 | €17,773 | -€5,711 | -24.3% |
| Plant, machinery and equipment | 23 | €2,287 | €1,730 | -€557 | -24.4% |
| Other tangible fixed assets | 26 | €21,197 | €16,043 | -€5,154 | -24.3% |
| Current assets | 29/58 | €33,344 | €25,074 | -€8,270 | -24.8% |
| Stocks and contracts in progress | 3 | €6,500 | €9,950 | +€3,450 | +53.1% |
| Stocks | 30/36 | €6,500 | €9,950 | +€3,450 | +53.1% |
| Amounts receivable within one year | 40/41 | €18,102 | €6,592 | -€11,510 | -63.6% |
| Trade receivables | 40 | €18,102 | €5,835 | -€12,267 | -67.8% |
| Other amounts receivable | 41 | €0 | €757 | +€757 | |
| Cash at bank and in hand | 54/58 | €8,742 | €7,384 | -€1,358 | -15.5% |
| Deferred charges and accrued income | 490/1 | €0 | €1,148 | +€1,148 | |
| Total equity and liabilities | 10/49 | €110,599 | €90,617 | -€19,981 | -18.1% |
| Equity | 10/15 | -€15,731 | -€28,441 | -€12,710 | -80.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,731 | -€38,441 | -€12,710 | -49.4% |
| Amounts payable | 17/49 | €126,330 | €119,058 | -€7,271 | -5.8% |
| Amounts payable after more than one year | 17 | €40,542 | €28,703 | -€11,839 | -29.2% |
| Financial debts | 170/4 | €40,542 | €28,703 | -€11,839 | -29.2% |
| Amounts payable within one year | 42/48 | €85,055 | €89,092 | +€4,036 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €11,309 | €11,839 | +€529 | +4.7% |
| Trade debts | 44 | €13,453 | €17,083 | +€3,630 | +27.0% |
| Suppliers | 440/4 | €13,453 | €17,083 | +€3,630 | +27.0% |
| Advances received on contracts in progress | 46 | €4,500 | €0 | -€4,500 | -100% |
| Taxes, remuneration and social security | 45 | €29,204 | €36,528 | +€7,325 | +25.1% |
| Taxes | 450/3 | €17,372 | €16,620 | -€751 | -4.3% |
| Remuneration and social security | 454/9 | €11,832 | €19,908 | +€8,076 | +68.3% |
| Other amounts payable | 47/48 | €26,589 | €23,641 | -€2,948 | -11.1% |
| Accrued charges and deferred income | 492/3 | €733 | €1,264 | +€531 | +72.5% |
| Remuneration, social security and pensions | 62 | €96,988 | €120,207 | +€23,219 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,651 | €11,711 | +€61 | +0.5% |
| Other operating charges | 640/8 | €1,640 | €2,300 | +€660 | +40.3% |
| Gross operating margin | 9900 | €93,715 | €124,449 | +€30,734 | +32.8% |
| Operating profit (loss) | 9901 | -€16,563 | -€9,769 | +€6,794 | +41.0% |
| Financial income | 75/76B | €497 | €555 | +€58 | +11.7% |
| Recurring financial income | 75 | €497 | €555 | +€58 | +11.7% |
| Financial charges | 65/66B | €3,858 | €3,496 | -€362 | -9.4% |
| Recurring financial charges | 65 | €3,858 | €3,496 | -€362 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,924 | -€12,710 | +€7,214 | +36.2% |
| Profit (loss) for the period | 9904 | -€19,924 | -€12,710 | +€7,214 | +36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,924 | -€12,710 | +€7,214 | +36.2% |
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 13 October 2026 via checked.be.