Plan UP: 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 UP
Largest movements
- Tangible fixed assets -€15,195
down €15,195 (-33.6%), from €45,192 to €29,997
of which Furniture and vehicles: -€14,839
- Cash +€5,304
up €5,304 (+15.8%), from €33,560 to €38,864
mainly Net result for the year (+€65,231) and Depreciation (+€15,195)
- Other debts -€15,358
down €15,358 (-18.9%), from €81,313 to €65,955
- Tax, wage and social debts +€3,224
up €3,224 (+38.0%), from €8,479 to €11,703
of which Remuneration and social security: +€2,200
- Trade debts +€1,658
up €1,658 (+1938.0%), from €86 to €1,743
- Gross operating margin -€9,668
down €9,668 (-9.0%), from €108,012 to €98,344
- Write-downs -€2,210
down €2,210, from €1,105 to -€1,105
- Taxes -€1,820
down €1,820 (-9.8%), from €18,592 to €16,772
- Financial income -€1,380
down €1,380 (-100.0%), from €1,380 to €0
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 | €91,878 | €81,401 | -€10,477 | -11.4% |
| Fixed assets | 21/28 | €45,192 | €29,997 | -€15,195 | -33.6% |
| Tangible fixed assets | 22/27 | €45,192 | €29,997 | -€15,195 | -33.6% |
| Plant, machinery and equipment | 23 | €676 | €319 | -€356 | -52.7% |
| Furniture and vehicles | 24 | €44,516 | €29,678 | -€14,839 | -33.3% |
| Current assets | 29/58 | €46,686 | €51,404 | +€4,718 | +10.1% |
| Amounts receivable within one year | 40/41 | €12,987 | €12,399 | -€589 | -4.5% |
| Trade receivables | 40 | €12,165 | €11,577 | -€589 | -4.8% |
| Other amounts receivable | 41 | €822 | €822 | = | 0.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €33,560 | €38,864 | +€5,304 | +15.8% |
| Deferred charges and accrued income | 490/1 | €138 | €141 | +€3 | +2.3% |
| Total equity and liabilities | 10/49 | €91,878 | €81,401 | -€10,477 | -11.4% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €89,878 | €79,401 | -€10,477 | -11.7% |
| Amounts payable within one year | 42/48 | €89,878 | €79,401 | -€10,477 | -11.7% |
| Trade debts | 44 | €86 | €1,743 | +€1,658 | +1938.0% |
| Suppliers | 440/4 | €86 | €1,743 | +€1,658 | +1938.0% |
| Taxes, remuneration and social security | 45 | €8,479 | €11,703 | +€3,224 | +38.0% |
| Taxes | 450/3 | €8,479 | €9,503 | +€1,024 | +12.1% |
| Remuneration and social security | 454/9 | €0 | €2,200 | +€2,200 | |
| Other amounts payable | 47/48 | €81,313 | €65,955 | -€15,358 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,978 | €15,195 | -€783 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,105 | -€1,105 | -€2,210 | |
| Other operating charges | 640/8 | €989 | €2,066 | +€1,076 | +108.8% |
| Gross operating margin | 9900 | €108,012 | €98,344 | -€9,668 | -9.0% |
| Operating profit (loss) | 9901 | €89,939 | €82,188 | -€7,751 | -8.6% |
| Financial income | 75/76B | €1,380 | €0 | -€1,380 | -100.0% |
| Recurring financial income | 75 | €1,380 | €0 | -€1,380 | -100.0% |
| Financial charges | 65/66B | €153 | €185 | +€32 | +20.9% |
| Recurring financial charges | 65 | €153 | €185 | +€32 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €91,166 | €82,003 | -€9,164 | -10.1% |
| Income taxes | 67/77 | €18,592 | €16,772 | -€1,820 | -9.8% |
| Profit (loss) for the period | 9904 | €72,574 | €65,231 | -€7,344 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,574 | €65,231 | -€7,344 | -10.1% |
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 29 September 2026 via checked.be.