Plan Facil: 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 Facil
Largest movements
- Cash +€14,638
up €14,638 (+34.7%), from €42,172 to €56,810
mainly Net result for the year (+€14,838) and Trade debts (+€3,568)
- Tangible fixed assets +€2,456
up €2,456 (+33.4%), from €7,349 to €9,805
of which Plant, machinery and equipment: +€3,203
- Receivables within one year -€2,209
down €2,209 (-19.8%), from €11,150 to €8,941
of which Trade receivables: -€2,099
- Deferred charges and accrued income +€1,474
up €1,474 (+563.4%), from €262 to €1,735
- Reserves +€13,172
up €13,172 (+31.0%), from €42,532 to €55,703
- Trade debts +€3,568
new in 2025: €3,568
- Gross operating margin -€2,241
down €2,241 (-8.0%), from €27,988 to €25,747
- Depreciation +€1,270
up €1,270 (+88.6%), from €1,434 to €2,704
- Taxes -€654
down €654 (-8.3%), from €7,862 to €7,208
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 | €60,933 | €77,291 | +€16,358 | +26.8% |
| Fixed assets | 21/28 | €7,349 | €9,805 | +€2,456 | +33.4% |
| Tangible fixed assets | 22/27 | €7,349 | €9,805 | +€2,456 | +33.4% |
| Plant, machinery and equipment | 23 | €4,462 | €7,664 | +€3,203 | +71.8% |
| Furniture and vehicles | 24 | €2,888 | €2,141 | -€747 | -25.9% |
| Current assets | 29/58 | €53,584 | €67,486 | +€13,902 | +25.9% |
| Amounts receivable within one year | 40/41 | €11,150 | €8,941 | -€2,209 | -19.8% |
| Trade receivables | 40 | €11,039 | €8,941 | -€2,099 | -19.0% |
| Other amounts receivable | 41 | €111 | - | -€111 | |
| Cash at bank and in hand | 54/58 | €42,172 | €56,810 | +€14,638 | +34.7% |
| Deferred charges and accrued income | 490/1 | €262 | €1,735 | +€1,474 | +563.4% |
| Total equity and liabilities | 10/49 | €60,933 | €77,291 | +€16,358 | +26.8% |
| Equity | 10/15 | €47,532 | €60,703 | +€13,172 | +27.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,532 | €55,703 | +€13,172 | +31.0% |
| Distributable reserves | 133 | €42,532 | €55,703 | +€13,172 | +31.0% |
| Amounts payable | 17/49 | €13,401 | €16,588 | +€3,186 | +23.8% |
| Amounts payable within one year | 42/48 | €8,401 | €11,588 | +€3,186 | +37.9% |
| Trade debts | 44 | - | €3,568 | +€3,568 | |
| Suppliers | 440/4 | - | €3,568 | +€3,568 | |
| Taxes, remuneration and social security | 45 | €7,155 | €6,662 | -€493 | -6.9% |
| Taxes | 450/3 | €7,155 | €6,662 | -€493 | -6.9% |
| Other amounts payable | 47/48 | €1,246 | €1,358 | +€112 | +8.9% |
| Accrued charges and deferred income | 492/3 | €5,000 | €5,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,434 | €2,704 | +€1,270 | +88.6% |
| Other operating charges | 640/8 | €369 | €503 | +€134 | +36.3% |
| Gross operating margin | 9900 | €27,988 | €25,747 | -€2,241 | -8.0% |
| Operating profit (loss) | 9901 | €26,185 | €22,541 | -€3,645 | -13.9% |
| Financial charges | 65/66B | €621 | €495 | -€126 | -20.3% |
| Recurring financial charges | 65 | €621 | €495 | -€126 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €25,565 | €22,046 | -€3,519 | -13.8% |
| Income taxes | 67/77 | €7,862 | €7,208 | -€654 | -8.3% |
| Profit (loss) for the period | 9904 | €17,702 | €14,838 | -€2,865 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,702 | €14,838 | -€2,865 | -16.2% |
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 11 October 2026 via checked.be.