Plan Cite: 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 Cite
Largest movements
- Tangible fixed assets -€6,354
down €6,354 (-2.1%), from €296,546 to €290,192
- Debts after one year -€9,453
down €9,453 (-6.9%), from €137,754 to €128,301
- Gross operating margin +€4,182
up €4,182 (+51.0%), from €8,196 to €12,378
- Financial charges -€1,827
down €1,827 (-52.2%), from €3,498 to €1,670
- Other operating charges +€1,051
up €1,051 (+62.4%), from €1,684 to €2,735
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €296,667 | €291,388 | -€5,280 | -1.8% |
| Fixed assets | 21/28 | €296,546 | €290,192 | -€6,354 | -2.1% |
| Tangible fixed assets | 22/27 | €296,546 | €290,192 | -€6,354 | -2.1% |
| Land and buildings | 22 | €296,546 | €290,192 | -€6,354 | -2.1% |
| Current assets | 29/58 | €122 | €1,196 | +€1,074 | +881.8% |
| Cash at bank and in hand | 54/58 | €122 | €1,196 | +€1,074 | +881.8% |
| Total equity and liabilities | 10/49 | €296,667 | €291,388 | -€5,280 | -1.8% |
| Equity | 10/15 | €125,410 | €127,029 | +€1,619 | +1.3% |
| Contributions | 10/11 | €145,000 | €145,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,590 | -€17,971 | +€1,619 | +8.3% |
| Amounts payable | 17/49 | €171,257 | €164,359 | -€6,898 | -4.0% |
| Amounts payable after more than one year | 17 | €137,754 | €128,301 | -€9,453 | -6.9% |
| Financial debts | 170/4 | €137,754 | €128,301 | -€9,453 | -6.9% |
| Amounts payable within one year | 42/48 | €33,503 | €36,058 | +€2,555 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €9,257 | €9,453 | +€196 | +2.1% |
| Trade debts | 44 | €384 | €513 | +€129 | +33.5% |
| Suppliers | 440/4 | €384 | €513 | +€129 | +33.5% |
| Other amounts payable | 47/48 | €23,862 | €26,091 | +€2,230 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,354 | €6,354 | = | 0.0% |
| Other operating charges | 640/8 | €1,684 | €2,735 | +€1,051 | +62.4% |
| Gross operating margin | 9900 | €8,196 | €12,378 | +€4,182 | +51.0% |
| Operating profit (loss) | 9901 | €158 | €3,289 | +€3,131 | +1983.9% |
| Financial charges | 65/66B | €3,498 | €1,670 | -€1,827 | -52.2% |
| Recurring financial charges | 65 | €3,498 | €1,670 | -€1,827 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,340 | €1,619 | +€4,958 | |
| Profit (loss) for the period | 9904 | -€3,340 | €1,619 | +€4,958 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,340 | €1,619 | +€4,958 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.