PLAN-SIX: 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-SIX
Largest movements
- Receivables within one year -€36,110
down €36,110 (-36.2%), from €99,782 to €63,672
of which Other amounts receivable: -€25,195
- Tangible fixed assets +€17,337
up €17,337 (+1116.4%), from €1,553 to €18,890
of which Furniture and vehicles: +€12,336
- Cash +€1,965
up €1,965 (+5955.3%), from €33 to €1,998
mainly Receivables within one year (+€36,110) and Net result for the year (+€8,662)
- Trade debts -€15,565
down €15,565 (-34.7%), from €44,861 to €29,296
- Profit (loss) carried forward +€8,662
up €8,662 (+22.1%), from €39,178 to €47,840
- Other debts -€8,211
no longer reported in 2025 (was €8,211)
- Tax, wage and social debts -€2,031
down €2,031 (-18.9%), from €10,747 to €8,716
of which Taxes: -€1,350
- Purchases and services -€125,858
no longer reported in 2025 (was €125,858)
- Write-downs -€42,093
no longer reported in 2025 (was €42,093)
- Gross operating margin -€25,204
down €25,204 (-35.5%), from €70,925 to €45,721
- Depreciation +€3,857
up €3,857 (+251.2%), from €1,535 to €5,392
- Taxes +€3,793
up €3,793 (+406.5%), from €933 to €4,726
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 | €105,197 | €88,051 | -€17,146 | -16.3% |
| Fixed assets | 21/28 | €4,218 | €21,555 | +€17,337 | +411.0% |
| Tangible fixed assets | 22/27 | €1,553 | €18,890 | +€17,337 | +1116.4% |
| Plant, machinery and equipment | 23 | €1,553 | €6,555 | +€5,002 | +322.1% |
| Furniture and vehicles | 24 | - | €12,336 | +€12,336 | |
| Financial fixed assets | 28 | €2,665 | €2,665 | = | 0.0% |
| Current assets | 29/58 | €100,979 | €66,496 | -€34,483 | -34.1% |
| Amounts receivable within one year | 40/41 | €99,782 | €63,672 | -€36,110 | -36.2% |
| Trade receivables | 40 | €63,997 | €53,082 | -€10,915 | -17.1% |
| Other amounts receivable | 41 | €35,785 | €10,590 | -€25,195 | -70.4% |
| Cash at bank and in hand | 54/58 | €33 | €1,998 | +€1,965 | +5955.3% |
| Deferred charges and accrued income | 490/1 | €1,164 | €825 | -€339 | -29.1% |
| Total equity and liabilities | 10/49 | €105,197 | €88,051 | -€17,146 | -16.3% |
| Equity | 10/15 | €41,378 | €50,040 | +€8,662 | +20.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,178 | €47,840 | +€8,662 | +22.1% |
| Amounts payable | 17/49 | €63,819 | €38,011 | -€25,808 | -40.4% |
| Amounts payable within one year | 42/48 | €63,819 | €38,011 | -€25,808 | -40.4% |
| Trade debts | 44 | €44,861 | €29,296 | -€15,565 | -34.7% |
| Suppliers | 440/4 | €44,861 | €29,296 | -€15,565 | -34.7% |
| Taxes, remuneration and social security | 45 | €10,747 | €8,716 | -€2,031 | -18.9% |
| Taxes | 450/3 | €6,076 | €4,726 | -€1,350 | -22.2% |
| Remuneration and social security | 454/9 | €4,671 | €3,990 | -€681 | -14.6% |
| Other amounts payable | 47/48 | €8,211 | - | -€8,211 | |
| Non-recurring operating income | 76A | €2,479 | - | -€2,479 | |
| Goods, raw materials, services and sundry goods | 60/61 | €125,858 | - | -€125,858 | |
| Remuneration, social security and pensions | 62 | €21,000 | €23,072 | +€2,072 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,535 | €5,392 | +€3,857 | +251.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €42,093 | - | -€42,093 | |
| Other operating charges | 640/8 | €2,059 | €2,213 | +€154 | +7.5% |
| Gross operating margin | 9900 | €70,925 | €45,721 | -€25,204 | -35.5% |
| Operating profit (loss) | 9901 | €4,238 | €15,045 | +€10,807 | +255.0% |
| Financial income | 75/76B | €1,600 | €7 | -€1,593 | -99.5% |
| Recurring financial income | 75 | €1,600 | €7 | -€1,593 | -99.5% |
| Financial charges | 65/66B | €2,288 | €1,665 | -€623 | -27.2% |
| Recurring financial charges | 65 | €2,288 | €1,665 | -€623 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €3,550 | €13,388 | +€9,838 | +277.1% |
| Income taxes | 67/77 | €933 | €4,726 | +€3,793 | +406.5% |
| Profit (loss) for the period | 9904 | €2,617 | €8,662 | +€6,045 | +231.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,617 | €8,662 | +€6,045 | +231.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.