PLAN.NET BELGIUM: 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.
What changed
PLAN.NET BELGIUM
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€142,994
2024 · €245,727-€102,733
Equity
-€1.9m
2024 · -€2.1m+€142,994
Cash
€18,193
2024 · €34,702-€16,509
Balance sheet total
€8.7m
2024 · €4.5m+€4.2m
Largest movements
Assets
- Receivables within one year +€4.2m
up €4.2m (+94.4%), from €4.5m to €8.7m
of which Other amounts receivable: +€2.4m
Equity and liabilities
- Other debts +€2.5m
up €2.5m (+289%), from €872,324 to €3.4m
- Trade debts +€1.6m
up €1.6m (+29.9%), from €5.4m to €7.0m
- Profit (loss) carried forward +€142,994
up €142,994 (+6.7%), from -€2.1m to -€2.0m
Income statement
- Goods and materials -€1.3m
no longer reported in 2025 (was €1.3m)
- Services and other goods -€1.0m
no longer reported in 2025 (was €1.0m)
- Gross operating margin +€836,114
new in 2025: €836,114
- Staff costs +€155,705
up €155,705 (+33.0%), from €472,161 to €627,866
- Taxes +€55,490
up €55,490 (+1,154%), from €4,810 to €60,300
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.
Result 2024
€245,727
Turnover
+€18,364
Other operating income
-€39,109
Goods and materials
+€1.3m
Services and other goods
+€1.0m
Staff costs
-€155,705
Depreciation
+€2,580
Other operating items
-€2.2m
Financial income
+€4,722
Financial charges
+€2,946
Taxes
-€55,490
Result 2025
€142,994
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
-€3,248
Investment
€0
Financing
-€13,261
Cash 2024
€34,702
From operations (derived)
-€3,248
Net result for the year
+€142,994
Depreciation
+€3,798
Receivables within one year
-€4.2m
Smaller working-capital items
+€3,746
Trade debts
+€1.6m
Other debts
+€2.5m
Accrued charges and deferred income
-€65,276
Financing
-€13,261
Short-term financial debts
-€13,261
Cash 2025
€18,193
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,519,756 | €8,725,564 | +€4.2m | +93.1% |
| Fixed assets | 21/28 | €9,193 | €5,395 | -€3,798 | -41.3% |
| Tangible fixed assets | 22/27 | €7,596 | €3,798 | -€3,798 | -50.0% |
| Furniture and vehicles | 24 | €7,596 | €3,798 | -€3,798 | -50.0% |
| Financial fixed assets | 28 | €1,597 | €1,597 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,597 | - | -€1,597 | |
| Amounts receivable and cash guarantees | 285/8 | €1,597 | - | -€1,597 | |
| Current assets | 29/58 | €4,510,563 | €8,720,169 | +€4.2m | +93.3% |
| Amounts receivable within one year | 40/41 | €4,475,811 | €8,701,225 | +€4.2m | +94.4% |
| Trade receivables | 40 | €4,251,184 | €6,067,122 | +€1.8m | +42.7% |
| Other amounts receivable | 41 | €224,627 | €2,634,103 | +€2.4m | +1,073% |
| Cash at bank and in hand | 54/58 | €34,702 | €18,193 | -€16,509 | -47.6% |
| Deferred charges and accrued income | 490/1 | €50 | €751 | +€701 | +1,402% |
| Total equity and liabilities | 10/49 | €4,519,756 | €8,725,564 | +€4.2m | +93.1% |
| Equity | 10/15 | -€2,057,232 | -€1,914,238 | +€142,994 | +7.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €5,650 | €5,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,650 | €5,650 | = | 0.0% |
| Legal reserve | 130 | €5,650 | €5,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,124,382 | -€1,981,388 | +€142,994 | +6.7% |
| Amounts payable | 17/49 | €6,576,988 | €10,639,802 | +€4.1m | +61.8% |
| Amounts payable within one year | 42/48 | €6,511,712 | €10,639,802 | +€4.1m | +63.4% |
| Financial debts | 43 | €153,251 | €139,990 | -€13,261 | -8.7% |
| Credit institutions | 430/8 | €153,251 | €139,990 | -€13,261 | -8.7% |
| Trade debts | 44 | €5,405,591 | €7,022,244 | +€1.6m | +29.9% |
| Suppliers | 440/4 | €5,405,591 | €7,022,244 | +€1.6m | +29.9% |
| Taxes, remuneration and social security | 45 | €80,547 | €84,994 | +€4,447 | +5.5% |
| Taxes | 450/3 | €20,127 | €8,421 | -€11,706 | -58.2% |
| Remuneration and social security | 454/9 | €60,420 | €76,574 | +€16,153 | +26.7% |
| Other amounts payable | 47/48 | €872,324 | €3,392,574 | +€2.5m | +289% |
| Accrued charges and deferred income | 492/3 | €65,276 | €0 | -€65,276 | -100% |
| Operating income | 70/76A | €3,015,466 | - | -€3.0m | |
| Turnover | 70 | €2,976,357 | €2,994,721 | +€18,364 | +0.6% |
| Other operating income | 74 | €39,109 | - | -€39,109 | |
| Non-recurring operating income | 76A | - | €23,824 | +€23,824 | |
| Operating charges | 60/66A | €2,756,106 | - | -€2.8m | |
| Goods for resale, raw materials and consumables | 60 | €1,277,317 | - | -€1.3m | |
| Purchases | 600/8 | €1,277,317 | - | -€1.3m | |
| Services and other goods | 61 | €1,000,250 | - | -€1.0m | |
| Remuneration, social security and pensions | 62 | €472,161 | €627,866 | +€155,705 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,378 | €3,798 | -€2,580 | -40.4% |
| Gross operating margin | 9900 | - | €836,114 | +€836,114 | |
| Operating profit (loss) | 9901 | €259,360 | €204,450 | -€54,911 | -21.2% |
| Financial income | 75/76B | €716 | €5,438 | +€4,722 | +659% |
| Recurring financial income | 75 | €716 | €5,438 | +€4,722 | +659% |
| Other financial income | 752/9 | €716 | - | -€716 | |
| Financial charges | 65/66B | €9,540 | €6,594 | -€2,946 | -30.9% |
| Recurring financial charges | 65 | €9,540 | €6,594 | -€2,946 | -30.9% |
| Debt charges | 650 | €6,034 | - | -€6,034 | |
| Other financial charges | 652/9 | €3,506 | - | -€3,506 | |
| Profit (loss) for the period before taxes | 9903 | €250,536 | €203,294 | -€47,243 | -18.9% |
| Income taxes | 67/77 | €4,810 | €60,300 | +€55,490 | +1,154% |
| Taxes | 670/3 | €4,810 | - | -€4,810 | |
| Profit (loss) for the period | 9904 | €245,727 | €142,994 | -€102,733 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €245,727 | €142,994 | -€102,733 | -41.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.