Plan JS: 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 JS
Largest movements
- Receivables within one year -€1,963
down €1,963 (-8.5%), from €23,101 to €21,138
of which Trade receivables: -€1,519
- Cash +€1,834
up €1,834 (+579.6%), from €316 to €2,151
mainly Other debts (+€4,201) and Receivables within one year (+€1,963)
- Tangible fixed assets -€986
down €986 (-14.4%), from €6,848 to €5,862
of which Furniture and vehicles: -€939
- Profit (loss) carried forward -€5,720
down €5,720 (-15.7%), from -€36,494 to -€42,214
- Other debts +€4,201
up €4,201 (+9.8%), from €42,836 to €47,037
- Trade debts +€405
up €405 (+248.8%), from €163 to €567
- Depreciation -€400
down €400 (-28.9%), from €1,385 to €986
- Other operating charges +€400
new in 2025: €400
- Gross operating margin -€71
down €71 (-1.7%), from -€4,122 to -€4,193
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 | €30,265 | €29,151 | -€1,114 | -3.7% |
| Fixed assets | 21/28 | €6,848 | €5,862 | -€986 | -14.4% |
| Tangible fixed assets | 22/27 | €6,848 | €5,862 | -€986 | -14.4% |
| Plant, machinery and equipment | 23 | €46 | - | -€46 | |
| Furniture and vehicles | 24 | €6,801 | €5,862 | -€939 | -13.8% |
| Current assets | 29/58 | €23,418 | €23,289 | -€129 | -0.5% |
| Amounts receivable within one year | 40/41 | €23,101 | €21,138 | -€1,963 | -8.5% |
| Trade receivables | 40 | €21,934 | €20,415 | -€1,519 | -6.9% |
| Other amounts receivable | 41 | €1,167 | €723 | -€444 | -38.0% |
| Cash at bank and in hand | 54/58 | €316 | €2,151 | +€1,834 | +579.6% |
| Total equity and liabilities | 10/49 | €30,265 | €29,151 | -€1,114 | -3.7% |
| Equity | 10/15 | -€12,734 | -€18,454 | -€5,720 | -44.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,160 | €5,160 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,300 | €3,300 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,494 | -€42,214 | -€5,720 | -15.7% |
| Amounts payable | 17/49 | €42,999 | €47,605 | +€4,606 | +10.7% |
| Amounts payable within one year | 42/48 | €42,999 | €47,605 | +€4,606 | +10.7% |
| Trade debts | 44 | €163 | €567 | +€405 | +248.8% |
| Suppliers | 440/4 | €163 | €567 | +€405 | +248.8% |
| Other amounts payable | 47/48 | €42,836 | €47,037 | +€4,201 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,385 | €986 | -€400 | -28.9% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€4,122 | -€4,193 | -€71 | -1.7% |
| Operating profit (loss) | 9901 | -€5,507 | -€5,578 | -€71 | -1.3% |
| Financial charges | 65/66B | €129 | €142 | +€13 | +9.7% |
| Recurring financial charges | 65 | €129 | €142 | +€13 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,637 | -€5,720 | -€83 | -1.5% |
| Profit (loss) for the period | 9904 | -€5,637 | -€5,720 | -€83 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,637 | -€5,720 | -€83 | -1.5% |
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 30 September 2026 via checked.be.