Plan Design: 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 Design
Largest movements
- Receivables within one year -€149,654
down €149,654 (-82.0%), from €182,563 to €32,909
of which Trade receivables: -€145,200
- Cash +€102,782
up €102,782 (+34.9%), from €294,630 to €397,413
mainly Net result for the year (+€336,474) and Receivables within one year (+€149,654)
- Debts after one year -€84,218
down €84,218 (-46.2%), from €182,473 to €98,254
- Gross operating margin -€31,062
down €31,062 (-5.2%), from €595,135 to €564,073
- Taxes -€8,463
down €8,463 (-5.3%), from €160,202 to €151,739
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 | €2,719,374 | €2,672,502 | -€46,872 | -1.7% |
| Fixed assets | 21/28 | €2,242,180 | €2,242,180 | = | 0.0% |
| Financial fixed assets | 28 | €2,242,180 | €2,242,180 | = | 0.0% |
| Current assets | 29/58 | €477,193 | €430,321 | -€46,872 | -9.8% |
| Amounts receivable within one year | 40/41 | €182,563 | €32,909 | -€149,654 | -82.0% |
| Trade receivables | 40 | €145,200 | €0 | -€145,200 | -100% |
| Other amounts receivable | 41 | €37,363 | €32,909 | -€4,454 | -11.9% |
| Cash at bank and in hand | 54/58 | €294,630 | €397,413 | +€102,782 | +34.9% |
| Total equity and liabilities | 10/49 | €2,719,374 | €2,672,502 | -€46,872 | -1.7% |
| Equity | 10/15 | €2,137,220 | €2,161,366 | +€24,145 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,118,620 | €2,142,766 | +€24,145 | +1.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,118,620 | €2,142,766 | +€24,145 | +1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €582,153 | €511,136 | -€71,017 | -12.2% |
| Amounts payable after more than one year | 17 | €182,473 | €98,254 | -€84,218 | -46.2% |
| Financial debts | 170/4 | €182,473 | €98,254 | -€84,218 | -46.2% |
| Amounts payable within one year | 42/48 | €399,681 | €412,881 | +€13,201 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €84,218 | €84,218 | = | 0.0% |
| Financial debts | 43 | €85,881 | €81,442 | -€4,439 | -5.2% |
| Credit institutions | 430/8 | €85,881 | €81,442 | -€4,439 | -5.2% |
| Trade debts | 44 | €781 | €1,189 | +€408 | +52.2% |
| Suppliers | 440/4 | €781 | €1,189 | +€408 | +52.2% |
| Taxes, remuneration and social security | 45 | €88,385 | €86,756 | -€1,629 | -1.8% |
| Taxes | 450/3 | €83,740 | €80,298 | -€3,442 | -4.1% |
| Remuneration and social security | 454/9 | €4,645 | €6,458 | +€1,813 | +39.0% |
| Other amounts payable | 47/48 | €140,415 | €159,276 | +€18,861 | +13.4% |
| Remuneration, social security and pensions | 62 | €73,243 | €71,536 | -€1,708 | -2.3% |
| Other operating charges | 640/8 | €1,075 | €1,094 | +€18 | +1.7% |
| Gross operating margin | 9900 | €595,135 | €564,073 | -€31,062 | -5.2% |
| Operating profit (loss) | 9901 | €520,816 | €491,443 | -€29,373 | -5.6% |
| Financial charges | 65/66B | €4,970 | €3,231 | -€1,739 | -35.0% |
| Recurring financial charges | 65 | €4,970 | €3,231 | -€1,739 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €515,847 | €488,212 | -€27,634 | -5.4% |
| Income taxes | 67/77 | €160,202 | €151,739 | -€8,463 | -5.3% |
| Profit (loss) for the period | 9904 | €355,645 | €336,474 | -€19,171 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €355,645 | €336,474 | -€19,171 | -5.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.