PLAN CONCEPT SERVICE: 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 CONCEPT SERVICE
Largest movements
- Tangible fixed assets -€108,327
down €108,327 (-71.3%), from €151,955 to €43,627
of which Land and buildings: -€151,688
- Cash +€27,506
up €27,506 (+3,976%), from €692 to €28,198
mainly Net result for the year (+€132,953) and Investment in fixed assets (net) (+€106,956)
- Receivables within one year +€6,214
up €6,214, from €0 to €6,214
of which Other amounts receivable: +€6,214
- Deferred charges and accrued income +€1,736
up €1,736 (+647%), from €268 to €2,005
- Profit (loss) carried forward +€117,960
up €117,960, from -€117,960 to €0
- Other debts -€117,940
down €117,940 (-79.3%), from €148,754 to €30,814
- Debts after one year -€86,782
down €86,782 (-98.1%), from €88,502 to €1,720
of which Financial debts: -€86,782
- Current portion of long-term debt -€14,876
down €14,876 (-100%), from €14,876 to €0
- Reserves +€14,193
new in 2024: €14,193
- Gross operating margin +€155,904
up €155,904 (+2,237%), from €6,970 to €162,874
- Taxes +€8,266
new in 2024: €8,266
- Financial charges +€7,732
up €7,732 (+268%), from €2,888 to €10,620
- Other operating charges +€2,503
up €2,503 (+247%), from €1,013 to €3,517
From the 31-12-2023 result to the 31-12-2024 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.
Derived cash bridge
Derived from the 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,915 | €80,044 | -€72,871 | -47.7% |
| Fixed assets | 21/28 | €151,955 | €43,627 | -€108,327 | -71.3% |
| Tangible fixed assets | 22/27 | €151,955 | €43,627 | -€108,327 | -71.3% |
| Land and buildings | 22 | €151,688 | €0 | -€151,688 | -100% |
| Plant, machinery and equipment | 23 | €267 | €0 | -€267 | -100% |
| Furniture and vehicles | 24 | - | €43,627 | +€43,627 | |
| Current assets | 29/58 | €960 | €36,417 | +€35,457 | +3,693% |
| Amounts receivable within one year | 40/41 | €0 | €6,214 | +€6,214 | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €6,214 | +€6,214 | |
| Cash at bank and in hand | 54/58 | €692 | €28,198 | +€27,506 | +3,976% |
| Deferred charges and accrued income | 490/1 | €268 | €2,005 | +€1,736 | +647% |
| Total equity and liabilities | 10/49 | €152,915 | €80,044 | -€72,871 | -47.7% |
| Equity | 10/15 | -€99,360 | €32,793 | +€132,153 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €14,193 | +€14,193 | |
| Distributable reserves | 133 | - | €14,193 | +€14,193 | |
| Profit (loss) carried forward | 14 | -€117,960 | €0 | +€117,960 | |
| Amounts payable | 17/49 | €252,275 | €47,252 | -€205,024 | -81.3% |
| Amounts payable after more than one year | 17 | €88,502 | €1,720 | -€86,782 | -98.1% |
| Financial debts | 170/4 | €86,782 | €0 | -€86,782 | -100% |
| Other amounts payable | 178/9 | €1,720 | €1,720 | = | 0.0% |
| Amounts payable within one year | 42/48 | €163,774 | €45,532 | -€118,242 | -72.2% |
| Current portion of amounts payable after more than one year | 42 | €14,876 | €0 | -€14,876 | -100% |
| Trade debts | 44 | €144 | €6,212 | +€6,068 | +4,224% |
| Suppliers | 440/4 | €144 | €6,212 | +€6,068 | +4,224% |
| Taxes, remuneration and social security | 45 | - | €8,506 | +€8,506 | |
| Taxes | 450/3 | - | €8,506 | +€8,506 | |
| Other amounts payable | 47/48 | €148,754 | €30,814 | -€117,940 | -79.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €145,045 | +€145,045 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,881 | €1,371 | -€1,509 | -52.4% |
| Other operating charges | 640/8 | €1,013 | €3,517 | +€2,503 | +247% |
| Non-recurring operating charges | 66A | - | €6,147 | +€6,147 | |
| Gross operating margin | 9900 | €6,970 | €162,874 | +€155,904 | +2,237% |
| Operating profit (loss) | 9901 | €3,076 | €151,839 | +€148,763 | +4,837% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,888 | €10,620 | +€7,732 | +268% |
| Recurring financial charges | 65 | €2,888 | €10,620 | +€7,732 | +268% |
| Profit (loss) for the period before taxes | 9903 | €188 | €141,219 | +€141,031 | +75,028% |
| Income taxes | 67/77 | - | €8,266 | +€8,266 | |
| Profit (loss) for the period | 9904 | €188 | €132,953 | +€132,765 | +70,631% |
| Profit (loss) for the period to be appropriated | 9905 | €188 | €132,953 | +€132,765 | +70,631% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.