Plan-E Consult: 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-E Consult
Largest movements
- Tangible fixed assets +€1,365
up €1,365 (+16.6%), from €8,243 to €9,608
of which Land and buildings: +€2,232
- Deferred charges and accrued income -€977
no longer reported in 2025 (was €977)
- Cash +€354
up €354 (+270.9%), from €131 to €485
mainly Other debts (+€14,943) and Depreciation (+€1,822)
- Receivables within one year +€306
up €306 (+32.5%), from €941 to €1,247
of which Trade receivables: +€521
- Other debts +€14,943
up €14,943 (+98.4%), from €15,186 to €30,129
- Profit (loss) carried forward -€9,009
down €9,009 (-74.5%), from -€12,085 to -€21,094
- Trade debts -€4,937
down €4,937 (-85.5%), from €5,774 to €837
- Turnover -€172,183
down €172,183 (-99.1%), from €173,758 to €1,575
- Purchases and services -€172,046
down €172,046 (-96.1%), from €179,120 to €7,074
- Financial charges -€2,874
down €2,874 (-74.4%), from €3,865 to €991
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.
Cash bridge derived
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 | €11,375 | €12,423 | +€1,048 | +9.2% |
| Formation expenses | 20 | €1,083 | €1,083 | = | 0.0% |
| Fixed assets | 21/28 | €8,243 | €9,608 | +€1,365 | +16.6% |
| Tangible fixed assets | 22/27 | €8,243 | €9,608 | +€1,365 | +16.6% |
| Land and buildings | 22 | €7,021 | €9,253 | +€2,232 | +31.8% |
| Furniture and vehicles | 24 | €1,222 | €356 | -€866 | -70.9% |
| Current assets | 29/58 | €2,049 | €1,731 | -€318 | -15.5% |
| Amounts receivable within one year | 40/41 | €941 | €1,247 | +€306 | +32.5% |
| Trade receivables | 40 | €726 | €1,247 | +€521 | +71.7% |
| Other amounts receivable | 41 | €215 | - | -€215 | |
| Cash at bank and in hand | 54/58 | €131 | €485 | +€354 | +270.9% |
| Deferred charges and accrued income | 490/1 | €977 | - | -€977 | |
| Total equity and liabilities | 10/49 | €11,375 | €12,423 | +€1,048 | +9.2% |
| Equity | 10/15 | -€9,585 | -€18,594 | -€9,009 | -94.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,085 | -€21,094 | -€9,009 | -74.5% |
| Amounts payable | 17/49 | €20,960 | €31,017 | +€10,057 | +48.0% |
| Amounts payable within one year | 42/48 | €20,960 | €31,017 | +€10,057 | +48.0% |
| Trade debts | 44 | €5,774 | €837 | -€4,937 | -85.5% |
| Suppliers | 440/4 | €5,774 | €837 | -€4,937 | -85.5% |
| Taxes, remuneration and social security | 45 | - | €50 | +€50 | |
| Taxes | 450/3 | - | €50 | +€50 | |
| Other amounts payable | 47/48 | €15,186 | €30,129 | +€14,943 | +98.4% |
| Turnover | 70 | €173,758 | €1,575 | -€172,183 | -99.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €179,120 | €7,074 | -€172,046 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,522 | €1,822 | +€300 | +19.7% |
| Other operating charges | 640/8 | €1,343 | €697 | -€646 | -48.1% |
| Gross operating margin | 9900 | -€5,362 | -€5,499 | -€137 | -2.6% |
| Operating profit (loss) | 9901 | -€8,226 | -€8,018 | +€208 | +2.5% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €3,865 | €991 | -€2,874 | -74.4% |
| Recurring financial charges | 65 | €3,865 | €991 | -€2,874 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,085 | -€9,009 | +€3,076 | +25.5% |
| Profit (loss) for the period | 9904 | -€12,085 | -€9,009 | +€3,076 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,085 | -€9,009 | +€3,076 | +25.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.