PLAN-IT: 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.
What changed
PLAN-IT
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€14.0m
2025 · €11.8m+€2.2m
Equity
€115.8m
2025 · €65.0m+€50.8m
Cash
€7.4m
2025 · €9.4m-€2.0m
Balance sheet total
€206.3m
2025 · €202.8m+€3.6m
Largest movements
Assets
- Receivables within one year +€7.7m
up €7.7m (+5.6%), from €137.3m to €145.1m
of which Other amounts receivable: +€13.6m
- Stocks and contracts -€2.1m
down €2.1m (-10.2%), from €20.5m to €18.4m
Equity and liabilities
- Contributions +€36.8m
up €36.8m (+656.6%), from €5.6m to €42.4m
of which Capital: +€36.8m
- Debts after one year -€33.5m
down €33.5m (-100.0%), from €33.5m to €0
- Profit (loss) carried forward +€13.3m
up €13.3m (+22.6%), from €58.8m to €72.2m
- Trade debts -€13.0m
down €13.0m (-15.1%), from €85.7m to €72.8m
- Accrued charges and deferred income -€3.0m
down €3.0m (-44.5%), from €6.7m to €3.7m
Income statement
- Turnover -€19.5m
down €19.5m (-8.3%), from €233.9m to €214.4m
- Goods and materials -€15.5m
down €15.5m (-9.6%), from €160.2m to €144.7m
of which Purchases: -€15.4m
- Services and other goods -€3.0m
down €3.0m (-8.9%), from €33.6m to €30.6m
From the 2025 result to the 2026 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.
Result 2025
€11.8m
Turnover
-€19.5m
Other operating income
+€935,934
Goods and materials
+€15.5m
Services and other goods
+€3.0m
Staff costs
+€843,422
Depreciation
+€40,431
Write-downs
+€435,905
Provisions
+€102,524
Other operating charges
-€124,640
Other operating items
+€16,593
Financial income
-€354,516
Financial charges
+€2.1m
Taxes
-€716,924
Result 2026
€14.0m
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€2.4m
Investment
-€2.9m
Financing
+€3.3m
Cash 2025
€9.4m
From operations (derived)
-€2.4m
Net result for the year
+€14.0m
Depreciation
+€3.0m
Stocks and contracts
+€2.1m
Receivables within one year
-€7.7m
Smaller working-capital items
+€104,454
Trade debts
-€13.0m
Tax, wage and social debts
+€2.2m
Accrued charges and deferred income
-€3.0m
Investment (derived)
-€2.9m
Investment in fixed assets (net)
-€2.9m
Financing
+€3.3m
Debts after one year
-€33.5m
Contributions, distributions and other
+€36.8m
Cash 2026
€7.4m
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,770,492 | €206,333,303 | +€3.6m | +1.8% |
| Fixed assets | 21/28 | €33,143,769 | €33,061,750 | -€82,019 | -0.2% |
| Intangible fixed assets | 21 | €4,463,413 | €4,729,067 | +€265,654 | +6.0% |
| Tangible fixed assets | 22/27 | €5,806,356 | €5,458,683 | -€347,673 | -6.0% |
| Land and buildings | 22 | €348,727 | €282,115 | -€66,612 | -19.1% |
| Plant, machinery and equipment | 23 | €1,838,201 | €1,734,553 | -€103,648 | -5.6% |
| Furniture and vehicles | 24 | €3,443,769 | €3,375,886 | -€67,883 | -2.0% |
| Assets under construction and advance payments | 27 | €175,660 | €66,129 | -€109,531 | -62.4% |
| Financial fixed assets | 28 | €22,874,000 | €22,874,000 | = | 0.0% |
| Affiliated companies | 280/1 | €22,874,000 | €22,874,000 | = | 0.0% |
| Participating interests | 280 | €22,874,000 | €22,874,000 | = | 0.0% |
| Current assets | 29/58 | €169,626,723 | €173,271,553 | +€3.6m | +2.1% |
| Stocks and contracts in progress | 3 | €20,513,791 | €18,411,582 | -€2.1m | -10.2% |
| Stocks | 30/36 | €20,513,791 | €18,411,582 | -€2.1m | -10.2% |
| Goods purchased for resale | 34 | €20,513,791 | €18,411,582 | -€2.1m | -10.2% |
| Amounts receivable within one year | 40/41 | €137,321,366 | €145,058,137 | +€7.7m | +5.6% |
| Trade receivables | 40 | €54,439,782 | €48,548,489 | -€5.9m | -10.8% |
| Other amounts receivable | 41 | €82,881,584 | €96,509,648 | +€13.6m | +16.4% |
| Cash at bank and in hand | 54/58 | €9,352,656 | €7,396,572 | -€2.0m | -20.9% |
| Deferred charges and accrued income | 490/1 | €2,438,911 | €2,405,261 | -€33,650 | -1.4% |
| Total equity and liabilities | 10/49 | €202,770,492 | €206,333,303 | +€3.6m | +1.8% |
| Equity | 10/15 | €65,005,660 | €115,791,596 | +€50.8m | +78.1% |
| Contributions | 10/11 | €5,600,249 | €42,371,186 | +€36.8m | +656.6% |
| Capital | 10 | €5,600,000 | €42,370,937 | +€36.8m | +656.6% |
| Issued capital | 100 | €5,600,000 | €42,370,937 | +€36.8m | +656.6% |
| Outside capital | 11 | €249 | €249 | = | 0.0% |
| Share premium | 1100/10 | €249 | €249 | = | 0.0% |
| Reserves | 13 | €560,000 | €1,260,750 | +€700,750 | +125.1% |
| Non-distributable reserves | 130/1 | €560,000 | €1,260,750 | +€700,750 | +125.1% |
| Legal reserve | 130 | €560,000 | €1,260,750 | +€700,750 | +125.1% |
| Profit (loss) carried forward | 14 | €58,845,411 | €72,159,660 | +€13.3m | +22.6% |
| Provisions and deferred taxes | 16 | €315,293 | €340,975 | +€25,682 | +8.1% |
| Provisions for liabilities and charges | 160/5 | €315,293 | €340,975 | +€25,682 | +8.1% |
| Other liabilities and charges | 164/5 | €315,293 | €340,975 | +€25,682 | +8.1% |
| Amounts payable | 17/49 | €137,449,539 | €90,200,732 | -€47.2m | -34.4% |
| Amounts payable after more than one year | 17 | €33,488,835 | €0 | -€33.5m | -100.0% |
| Financial debts | 170/4 | €33,488,835 | €0 | -€33.5m | -100.0% |
| Other loans | 174 | €33,488,835 | €0 | -€33.5m | -100.0% |
| Amounts payable within one year | 42/48 | €97,240,593 | €86,468,249 | -€10.8m | -11.1% |
| Trade debts | 44 | €85,733,989 | €72,757,473 | -€13.0m | -15.1% |
| Suppliers | 440/4 | €85,733,989 | €72,757,473 | -€13.0m | -15.1% |
| Advances received on contracts in progress | 46 | €879,248 | €941,951 | +€62,703 | +7.1% |
| Taxes, remuneration and social security | 45 | €10,564,802 | €12,723,851 | +€2.2m | +20.4% |
| Taxes | 450/3 | €5,846,869 | €7,487,683 | +€1.6m | +28.1% |
| Remuneration and social security | 454/9 | €4,717,933 | €5,236,169 | +€518,236 | +11.0% |
| Other amounts payable | 47/48 | €62,555 | €44,974 | -€17,580 | -28.1% |
| Accrued charges and deferred income | 492/3 | €6,720,111 | €3,732,483 | -€3.0m | -44.5% |
| Operating income | 70/76A | €241,660,256 | €223,120,489 | -€18.5m | -7.7% |
| Turnover | 70 | €233,932,502 | €214,440,209 | -€19.5m | -8.3% |
| Own construction capitalised | 72 | €70,957 | €87,550 | +€16,593 | +23.4% |
| Other operating income | 74 | €7,282,892 | €8,218,827 | +€935,934 | +12.9% |
| Non-recurring operating income | 76A | €373,904 | €373,904 | = | 0.0% |
| Operating charges | 60/66A | €227,332,243 | €207,603,775 | -€19.7m | -8.7% |
| Goods for resale, raw materials and consumables | 60 | €160,183,449 | €144,730,618 | -€15.5m | -9.6% |
| Purchases | 600/8 | €157,797,650 | €142,352,233 | -€15.4m | -9.8% |
| Change in stocks: decrease (increase) | 609 | €2,385,799 | €2,378,385 | -€7,414 | -0.3% |
| Services and other goods | 61 | €33,614,008 | €30,636,014 | -€3.0m | -8.9% |
| Remuneration, social security and pensions | 62 | €29,306,024 | €28,462,602 | -€843,422 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,990,594 | €2,950,163 | -€40,431 | -1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €143,956 | -€291,949 | -€435,905 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €128,206 | €25,682 | -€102,524 | -80.0% |
| Other operating charges | 640/8 | €966,006 | €1,090,646 | +€124,640 | +12.9% |
| Operating profit (loss) | 9901 | €14,328,012 | €15,516,714 | +€1.2m | +8.3% |
| Financial income | 75/76B | €5,857,173 | €5,502,657 | -€354,516 | -6.1% |
| Recurring financial income | 75 | €5,857,173 | €5,502,657 | -€354,516 | -6.1% |
| Income from current assets | 751 | €5,708,953 | €5,336,412 | -€372,541 | -6.5% |
| Other financial income | 752/9 | €148,220 | €166,245 | +€18,025 | +12.2% |
| Financial charges | 65/66B | €3,856,986 | €1,753,446 | -€2.1m | -54.5% |
| Recurring financial charges | 65 | €3,856,986 | €1,753,446 | -€2.1m | -54.5% |
| Debt charges | 650 | €3,238,643 | €1,068,517 | -€2.2m | -67.0% |
| Other financial charges | 652/9 | €618,343 | €684,928 | +€66,586 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €16,328,199 | €19,265,925 | +€2.9m | +18.0% |
| Income taxes | 67/77 | €4,534,001 | €5,250,925 | +€716,924 | +15.8% |
| Taxes | 670/3 | €4,593,953 | €5,250,925 | +€656,972 | +14.3% |
| Tax adjustments and reversals of tax provisions | 77 | €59,953 | €0 | -€59,953 | -100.0% |
| Profit (loss) for the period | 9904 | €11,794,199 | €14,015,000 | +€2.2m | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,794,199 | €14,015,000 | +€2.2m | +18.8% |
Source: filed annual accounts (NBB), fiscal years ended 2 February 2025 and 1 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.