PLAN PERFECT: 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 PERFECT
Largest movements
- Tangible fixed assets -€11,266
down €11,266 (-13.2%), from €85,411 to €74,145
of which Land and buildings: -€7,933
- Profit (loss) carried forward -€7,040
down €7,040 (-8.1%), from -€87,075 to -€94,116
- Debts after one year -€2,919
down €2,919 (-2.8%), from €105,256 to €102,337
- Other operating charges -€1,307
down €1,307 (-70.9%), from €1,844 to €537
- Gross operating margin -€808
down €808 (-14.4%), from €5,599 to €4,791
- Depreciation -€371
down €371 (-3.2%), from €11,637 to €11,266
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 | €154,757 | €143,488 | -€11,269 | -7.3% |
| Fixed assets | 21/28 | €154,648 | €143,382 | -€11,266 | -7.3% |
| Tangible fixed assets | 22/27 | €85,411 | €74,145 | -€11,266 | -13.2% |
| Land and buildings | 22 | €78,744 | €70,812 | -€7,933 | -10.1% |
| Plant, machinery and equipment | 23 | €621 | €311 | -€311 | -50.0% |
| Other tangible fixed assets | 26 | €6,046 | €3,023 | -€3,023 | -50.0% |
| Financial fixed assets | 28 | €69,237 | €69,237 | = | 0.0% |
| Current assets | 29/58 | €109 | €106 | -€3 | -2.7% |
| Cash at bank and in hand | 54/58 | €109 | €106 | -€3 | -2.7% |
| Total equity and liabilities | 10/49 | €154,757 | €143,488 | -€11,269 | -7.3% |
| Equity | 10/15 | €48,072 | €41,031 | -€7,040 | -14.6% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €48,384 | €48,384 | = | 0.0% |
| Distributable reserves | 133 | €48,384 | €48,384 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,075 | -€94,116 | -€7,040 | -8.1% |
| Amounts payable | 17/49 | €106,685 | €102,457 | -€4,229 | -4.0% |
| Amounts payable after more than one year | 17 | €105,256 | €102,337 | -€2,919 | -2.8% |
| Financial debts | 170/4 | €105,256 | €102,337 | -€2,919 | -2.8% |
| Amounts payable within one year | 42/48 | €1,430 | €120 | -€1,310 | -91.6% |
| Trade debts | 44 | €1,430 | €120 | -€1,310 | -91.6% |
| Suppliers | 440/4 | €1,430 | €120 | -€1,310 | -91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,637 | €11,266 | -€371 | -3.2% |
| Other operating charges | 640/8 | €1,844 | €537 | -€1,307 | -70.9% |
| Gross operating margin | 9900 | €5,599 | €4,791 | -€808 | -14.4% |
| Operating profit (loss) | 9901 | -€7,882 | -€7,012 | +€870 | +11.0% |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,906 | -€7,040 | +€866 | +10.9% |
| Profit (loss) for the period | 9904 | -€7,906 | -€7,040 | +€866 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,906 | -€7,040 | +€866 | +10.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.