PLAN-IT RETAIL: 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-IT RETAIL
Largest movements
- Current investments +€310,000
up €310,000 (+91.2%), from €340,000 to €650,000
- Cash -€122,935
down €122,935 (-71.5%), from €171,817 to €48,882
mainly Contributions, distributions and other (-€1.1m) and Current investments (-€310,000)
- Receivables within one year -€15,912
down €15,912 (-33.8%), from €47,139 to €31,227
of which Trade receivables: -€21,239
- Other debts +€629,999
up €629,999 (+65796.2%), from €958 to €630,957
- Reserves -€452,243
down €452,243 (-89.4%), from €505,735 to €53,492
- Gross operating margin +€190,642
up €190,642 (+28.2%), from €674,908 to €865,550
- Taxes +€49,195
up €49,195 (+29.1%), from €169,248 to €218,443
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 | €564,242 | €737,405 | +€173,162 | +30.7% |
| Fixed assets | 21/28 | €4,474 | €6,930 | +€2,456 | +54.9% |
| Tangible fixed assets | 22/27 | €4,474 | €6,930 | +€2,456 | +54.9% |
| Furniture and vehicles | 24 | €4,474 | €6,930 | +€2,456 | +54.9% |
| Current assets | 29/58 | €559,768 | €730,474 | +€170,707 | +30.5% |
| Amounts receivable within one year | 40/41 | €47,139 | €31,227 | -€15,912 | -33.8% |
| Trade receivables | 40 | €47,139 | €25,899 | -€21,239 | -45.1% |
| Other amounts receivable | 41 | €0 | €5,327 | +€5,327 | |
| Current investments | 50/53 | €340,000 | €650,000 | +€310,000 | +91.2% |
| Cash at bank and in hand | 54/58 | €171,817 | €48,882 | -€122,935 | -71.5% |
| Deferred charges and accrued income | 490/1 | €812 | €366 | -€447 | -55.0% |
| Total equity and liabilities | 10/49 | €564,242 | €737,405 | +€173,162 | +30.7% |
| Equity | 10/15 | €524,335 | €72,092 | -€452,243 | -86.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €505,735 | €53,492 | -€452,243 | -89.4% |
| Distributable reserves | 133 | €505,735 | €53,492 | -€452,243 | -89.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,907 | €665,313 | +€625,406 | +1567.2% |
| Amounts payable within one year | 42/48 | €39,907 | €665,313 | +€625,406 | +1567.2% |
| Financial debts | 43 | €167 | €461 | +€294 | +176.3% |
| Credit institutions | 430/8 | €167 | €461 | +€294 | +176.3% |
| Trade debts | 44 | €7,382 | €3,211 | -€4,171 | -56.5% |
| Suppliers | 440/4 | €7,382 | €3,211 | -€4,171 | -56.5% |
| Taxes, remuneration and social security | 45 | €31,401 | €30,684 | -€717 | -2.3% |
| Taxes | 450/3 | €31,401 | €30,684 | -€717 | -2.3% |
| Other amounts payable | 47/48 | €958 | €630,957 | +€629,999 | +65796.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,199 | €3,545 | -€2,654 | -42.8% |
| Other operating charges | 640/8 | €593 | €693 | +€101 | +17.0% |
| Gross operating margin | 9900 | €674,908 | €865,550 | +€190,642 | +28.2% |
| Operating profit (loss) | 9901 | €668,116 | €861,312 | +€193,196 | +28.9% |
| Financial income | 75/76B | €7,394 | €10,950 | +€3,555 | +48.1% |
| Recurring financial income | 75 | €7,394 | €10,950 | +€3,555 | +48.1% |
| Financial charges | 65/66B | €527 | €326 | -€201 | -38.1% |
| Recurring financial charges | 65 | €527 | €326 | -€201 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €674,984 | €871,935 | +€196,952 | +29.2% |
| Income taxes | 67/77 | €169,248 | €218,443 | +€49,195 | +29.1% |
| Profit (loss) for the period | 9904 | €505,735 | €653,492 | +€147,757 | +29.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €505,735 | €653,492 | +€147,757 | +29.2% |
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.