Plan & Co: 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 & Co
Largest movements
- Cash +€6,699
up €6,699 (+24.3%), from €27,616 to €34,315
mainly Net result for the year (+€14,126) and Depreciation (+€4,128)
- Receivables within one year -€1,337
down €1,337 (-11.2%), from €11,986 to €10,649
of which Trade receivables: -€1,337
- Tangible fixed assets -€959
down €959 (-4.0%), from €24,040 to €23,082
of which Furniture and vehicles: -€1,515
- Reserves +€14,126
up €14,126 (+55.5%), from €25,471 to €39,597
- Other debts -€5,350
down €5,350 (-51.7%), from €10,358 to €5,008
- Tax, wage and social debts -€3,541
down €3,541 (-36.8%), from €9,612 to €6,071
of which Taxes: -€1,841
- Gross operating margin +€5,350
up €5,350 (+32.0%), from €16,695 to €22,045
- Taxes +€1,101
up €1,101 (+36.6%), from €3,009 to €4,110
- Depreciation +€305
up €305 (+8.0%), from €3,823 to €4,128
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 | €64,543 | €69,275 | +€4,732 | +7.3% |
| Fixed assets | 21/28 | €24,040 | €23,082 | -€959 | -4.0% |
| Tangible fixed assets | 22/27 | €24,040 | €23,082 | -€959 | -4.0% |
| Land and buildings | 22 | €18,942 | €19,499 | +€557 | +2.9% |
| Furniture and vehicles | 24 | €5,098 | €3,583 | -€1,515 | -29.7% |
| Current assets | 29/58 | €40,503 | €46,193 | +€5,691 | +14.1% |
| Amounts receivable within one year | 40/41 | €11,986 | €10,649 | -€1,337 | -11.2% |
| Trade receivables | 40 | €9,995 | €8,658 | -€1,337 | -13.4% |
| Other amounts receivable | 41 | €1,991 | €1,991 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,616 | €34,315 | +€6,699 | +24.3% |
| Deferred charges and accrued income | 490/1 | €901 | €1,229 | +€329 | +36.5% |
| Total equity and liabilities | 10/49 | €64,543 | €69,275 | +€4,732 | +7.3% |
| Equity | 10/15 | €44,071 | €58,197 | +€14,126 | +32.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,471 | €39,597 | +€14,126 | +55.5% |
| Distributable reserves | 133 | €25,471 | €39,597 | +€14,126 | +55.5% |
| Amounts payable | 17/49 | €20,472 | €11,078 | -€9,394 | -45.9% |
| Amounts payable within one year | 42/48 | €20,472 | €11,078 | -€9,394 | -45.9% |
| Trade debts | 44 | €502 | - | -€502 | |
| Suppliers | 440/4 | €502 | - | -€502 | |
| Taxes, remuneration and social security | 45 | €9,612 | €6,071 | -€3,541 | -36.8% |
| Taxes | 450/3 | €7,912 | €6,071 | -€1,841 | -23.3% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €10,358 | €5,008 | -€5,350 | -51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,823 | €4,128 | +€305 | +8.0% |
| Other operating charges | 640/8 | €690 | €836 | +€145 | +21.1% |
| Gross operating margin | 9900 | €16,695 | €22,045 | +€5,350 | +32.0% |
| Operating profit (loss) | 9901 | €12,182 | €17,081 | +€4,899 | +40.2% |
| Financial income | 75/76B | €2,050 | €2,100 | +€50 | +2.4% |
| Recurring financial income | 75 | €2,050 | €2,100 | +€50 | +2.4% |
| Financial charges | 65/66B | €1,148 | €945 | -€202 | -17.6% |
| Recurring financial charges | 65 | €1,148 | €945 | -€202 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €13,084 | €18,236 | +€5,152 | +39.4% |
| Income taxes | 67/77 | €3,009 | €4,110 | +€1,101 | +36.6% |
| Profit (loss) for the period | 9904 | €10,075 | €14,126 | +€4,050 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,075 | €14,126 | +€4,050 | +40.2% |
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 15 October 2026 via checked.be.