PLAN VERT SERVICE: 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.
PLAN VERT SERVICE
Largest movements
- Receivables within one year +€48,976
up €48,976 (+135%), from €36,184 to €85,160
of which Trade receivables: +€52,105
- Stocks and contracts -€39,480
down €39,480 (-68.7%), from €57,455 to €17,976
- Cash -€10,496
down €10,496 (-4.7%), from €223,159 to €212,663
mainly Receivables within one year (-€48,976) and Advances received (-€28,008)
- Tangible fixed assets -€6,123
down €6,123 (-12.8%), from €47,823 to €41,700
of which Plant, machinery and equipment: -€18,757
- Advances received -€28,008
down €28,008 (-97.3%), from €28,797 to €789
- Trade debts +€19,668
up €19,668 (+237%), from €8,311 to €27,979
- Reserves +€7,500
up €7,500 (+14.6%), from €51,477 to €58,977
of which Distributable reserves: +€7,500
- Tax, wage and social debts -€5,014
down €5,014 (-17.5%), from €28,707 to €23,692
of which Taxes: -€5,213
- Staff costs +€6,925
up €6,925 (+8.4%), from €82,275 to €89,200
- Depreciation -€1,801
down €1,801 (-7.0%), from €25,639 to €23,837
- Taxes -€1,470
down €1,470 (-24.0%), from €6,118 to €4,648
- Gross operating margin +€1,366
up €1,366 (+1.0%), from €130,254 to €131,620
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,767 | €360,813 | -€6,954 | -1.9% |
| Fixed assets | 21/28 | €48,069 | €41,946 | -€6,123 | -12.7% |
| Tangible fixed assets | 22/27 | €47,823 | €41,700 | -€6,123 | -12.8% |
| Plant, machinery and equipment | 23 | €47,823 | €29,066 | -€18,757 | -39.2% |
| Furniture and vehicles | 24 | - | €12,633 | +€12,633 | |
| Financial fixed assets | 28 | €247 | €247 | = | 0.0% |
| Current assets | 29/58 | €319,697 | €318,867 | -€831 | -0.3% |
| Stocks and contracts in progress | 3 | €57,455 | €17,976 | -€39,480 | -68.7% |
| Stocks | 30/36 | €57,455 | €17,976 | -€39,480 | -68.7% |
| Amounts receivable within one year | 40/41 | €36,184 | €85,160 | +€48,976 | +135% |
| Trade receivables | 40 | €26,093 | €78,198 | +€52,105 | +200% |
| Other amounts receivable | 41 | €10,091 | €6,961 | -€3,129 | -31.0% |
| Cash at bank and in hand | 54/58 | €223,159 | €212,663 | -€10,496 | -4.7% |
| Deferred charges and accrued income | 490/1 | €2,899 | €3,069 | +€169 | +5.8% |
| Total equity and liabilities | 10/49 | €367,767 | €360,813 | -€6,954 | -1.9% |
| Equity | 10/15 | €262,089 | €269,943 | +€7,854 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,477 | €58,977 | +€7,500 | +14.6% |
| Non-distributable reserves | 130/1 | €2,591 | €2,591 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €731 | €731 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,533 | €17,533 | = | 0.0% |
| Distributable reserves | 133 | €31,353 | €38,853 | +€7,500 | +23.9% |
| Profit (loss) carried forward | 14 | €192,012 | €192,365 | +€354 | +0.2% |
| Provisions and deferred taxes | 16 | €1,100 | €1,100 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,100 | €1,100 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,100 | €1,100 | = | 0.0% |
| Amounts payable | 17/49 | €104,578 | €89,770 | -€14,808 | -14.2% |
| Amounts payable within one year | 42/48 | €99,478 | €86,370 | -€13,108 | -13.2% |
| Trade debts | 44 | €8,311 | €27,979 | +€19,668 | +237% |
| Suppliers | 440/4 | €8,311 | €27,979 | +€19,668 | +237% |
| Advances received on contracts in progress | 46 | €28,797 | €789 | -€28,008 | -97.3% |
| Taxes, remuneration and social security | 45 | €28,707 | €23,692 | -€5,014 | -17.5% |
| Taxes | 450/3 | €13,636 | €8,424 | -€5,213 | -38.2% |
| Remuneration and social security | 454/9 | €15,070 | €15,269 | +€198 | +1.3% |
| Other amounts payable | 47/48 | €33,663 | €33,910 | +€247 | +0.7% |
| Accrued charges and deferred income | 492/3 | €5,100 | €3,400 | -€1,700 | -33.3% |
| Remuneration, social security and pensions | 62 | €82,275 | €89,200 | +€6,925 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,639 | €23,837 | -€1,801 | -7.0% |
| Other operating charges | 640/8 | €5,552 | €6,265 | +€713 | +12.8% |
| Non-recurring operating charges | 66A | €250 | €127 | -€123 | -49.3% |
| Gross operating margin | 9900 | €130,254 | €131,620 | +€1,366 | +1.0% |
| Operating profit (loss) | 9901 | €16,539 | €12,191 | -€4,348 | -26.3% |
| Financial income | 75/76B | €464 | €516 | +€52 | +11.3% |
| Recurring financial income | 75 | €464 | €516 | +€52 | +11.3% |
| Financial charges | 65/66B | €408 | €206 | -€203 | -49.6% |
| Recurring financial charges | 65 | €408 | €206 | -€203 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €16,594 | €12,502 | -€4,093 | -24.7% |
| Income taxes | 67/77 | €6,118 | €4,648 | -€1,470 | -24.0% |
| Profit (loss) for the period | 9904 | €10,476 | €7,854 | -€2,623 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,476 | €7,854 | -€2,623 | -25.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.