PLAN GROUP: 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 GROUP
Largest movements
- Receivables within one year +€204,425
up €204,425 (+187.2%), from €109,173 to €313,598
of which Other amounts receivable: +€244,977
- Tangible fixed assets +€30,109
up €30,109 (+50.6%), from €59,495 to €89,604
of which Furniture and vehicles: +€33,213
- Cash +€9,657
up €9,657 (+7.2%), from €133,617 to €143,274
mainly Other debts (+€146,302) and Net result for the year (+€99,367)
- Other debts +€146,302
new in 2025: €146,302
- Reserves +€99,367
up €99,367 (+37.7%), from €263,257 to €362,623
- Gross operating margin +€73,179
up €73,179 (+80.0%), from €91,515 to €164,694
- Taxes +€13,572
up €13,572 (+67.5%), from €20,119 to €33,691
- Depreciation +€11,259
up €11,259 (+69.7%), from €16,143 to €27,402
- Financial charges +€4,150
up €4,150 (+1383.4%), from €300 to €4,450
- Financial income -€2,935
down €2,935 (-48.6%), from €6,038 to €3,102
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 | €347,285 | €591,476 | +€244,191 | +70.3% |
| Fixed assets | 21/28 | €59,495 | €89,604 | +€30,109 | +50.6% |
| Tangible fixed assets | 22/27 | €59,495 | €89,604 | +€30,109 | +50.6% |
| Plant, machinery and equipment | 23 | €6,580 | €4,604 | -€1,976 | -30.0% |
| Furniture and vehicles | 24 | €32,772 | €65,986 | +€33,213 | +101.3% |
| Other tangible fixed assets | 26 | €20,143 | €19,015 | -€1,129 | -5.6% |
| Current assets | 29/58 | €287,790 | €501,872 | +€214,082 | +74.4% |
| Stocks and contracts in progress | 3 | €45,000 | €45,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Contracts in progress | 37 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €109,173 | €313,598 | +€204,425 | +187.2% |
| Trade receivables | 40 | €87,514 | €46,962 | -€40,552 | -46.3% |
| Other amounts receivable | 41 | €21,659 | €266,636 | +€244,977 | +1131.0% |
| Cash at bank and in hand | 54/58 | €133,617 | €143,274 | +€9,657 | +7.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €347,285 | €591,476 | +€244,191 | +70.3% |
| Equity | 10/15 | €323,257 | €422,623 | +€99,367 | +30.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €263,257 | €362,623 | +€99,367 | +37.7% |
| Distributable reserves | 133 | €263,257 | €362,623 | +€99,367 | +37.7% |
| Amounts payable | 17/49 | €24,028 | €168,853 | +€144,824 | +602.7% |
| Amounts payable within one year | 42/48 | €24,028 | €168,853 | +€144,824 | +602.7% |
| Trade debts | 44 | €23,909 | €21,388 | -€2,521 | -10.5% |
| Suppliers | 440/4 | €23,909 | €21,388 | -€2,521 | -10.5% |
| Taxes, remuneration and social security | 45 | €119 | €1,163 | +€1,044 | +876.6% |
| Taxes | 450/3 | €119 | €1,163 | +€1,044 | +876.6% |
| Other amounts payable | 47/48 | - | €146,302 | +€146,302 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,143 | €27,402 | +€11,259 | +69.7% |
| Other operating charges | 640/8 | €1,671 | €2,887 | +€1,216 | +72.8% |
| Non-recurring operating charges | 66A | €1,355 | €0 | -€1,355 | -100.0% |
| Gross operating margin | 9900 | €91,515 | €164,694 | +€73,179 | +80.0% |
| Operating profit (loss) | 9901 | €72,346 | €134,405 | +€62,059 | +85.8% |
| Financial income | 75/76B | €6,038 | €3,102 | -€2,935 | -48.6% |
| Recurring financial income | 75 | €6,038 | €3,102 | -€2,935 | -48.6% |
| Financial charges | 65/66B | €300 | €4,450 | +€4,150 | +1383.4% |
| Recurring financial charges | 65 | €300 | €4,450 | +€4,150 | +1383.4% |
| Profit (loss) for the period before taxes | 9903 | €78,084 | €133,057 | +€54,973 | +70.4% |
| Income taxes | 67/77 | €20,119 | €33,691 | +€13,572 | +67.5% |
| Profit (loss) for the period | 9904 | €57,965 | €99,367 | +€41,402 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,965 | €99,367 | +€41,402 | +71.4% |
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 29 September 2026 via checked.be.