Plan-Zet: 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-Zet
Largest movements
- Cash +€13,211
up €13,211 (+5828.9%), from €227 to €13,437
mainly Net result for the year (+€10,068) and Tax, wage and social debts (+€3,144)
- Deferred charges and accrued income -€662
down €662 (-87.0%), from €761 to €99
- Reserves +€8,722
new in 2025: €8,722
- Tax, wage and social debts +€3,144
up €3,144 (+593.2%), from €530 to €3,674
- Profit (loss) carried forward +€1,346
up €1,346, from -€1,346 to €0
- Trade debts -€698
down €698 (-32.6%), from €2,140 to €1,442
- Gross operating margin +€13,390
up €13,390, from -€832 to €12,558
- Taxes +€2,385
new in 2025: €2,385
- Other operating charges -€434
down €434 (-86.9%), from €500 to €66
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 | €5,324 | €17,959 | +€12,635 | +237.3% |
| Current assets | 29/58 | €5,324 | €17,959 | +€12,635 | +237.3% |
| Amounts receivable within one year | 40/41 | €4,337 | €4,422 | +€86 | +2.0% |
| Trade receivables | 40 | €4,152 | €4,416 | +€264 | +6.4% |
| Other amounts receivable | 41 | €185 | €6 | -€179 | -96.7% |
| Cash at bank and in hand | 54/58 | €227 | €13,437 | +€13,211 | +5828.9% |
| Deferred charges and accrued income | 490/1 | €761 | €99 | -€662 | -87.0% |
| Total equity and liabilities | 10/49 | €5,324 | €17,959 | +€12,635 | +237.3% |
| Equity | 10/15 | €2,654 | €12,722 | +€10,068 | +379.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €8,722 | +€8,722 | |
| Distributable reserves | 133 | - | €8,722 | +€8,722 | |
| Profit (loss) carried forward | 14 | -€1,346 | €0 | +€1,346 | |
| Amounts payable | 17/49 | €2,670 | €5,236 | +€2,566 | +96.1% |
| Amounts payable within one year | 42/48 | €2,670 | €5,236 | +€2,566 | +96.1% |
| Trade debts | 44 | €2,140 | €1,442 | -€698 | -32.6% |
| Suppliers | 440/4 | €2,140 | €1,442 | -€698 | -32.6% |
| Advances received on contracts in progress | 46 | - | €120 | +€120 | |
| Taxes, remuneration and social security | 45 | €530 | €3,674 | +€3,144 | +593.2% |
| Taxes | 450/3 | €530 | €3,674 | +€3,144 | +593.2% |
| Other operating charges | 640/8 | €500 | €66 | -€434 | -86.9% |
| Gross operating margin | 9900 | -€832 | €12,558 | +€13,390 | |
| Operating profit (loss) | 9901 | -€1,332 | €12,492 | +€13,824 | |
| Financial charges | 65/66B | €13 | €39 | +€25 | +188.5% |
| Recurring financial charges | 65 | €13 | €39 | +€25 | +188.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,346 | €12,453 | +€13,799 | |
| Income taxes | 67/77 | - | €2,385 | +€2,385 | |
| Profit (loss) for the period | 9904 | -€1,346 | €10,068 | +€11,414 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,346 | €10,068 | +€11,414 |
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 5 October 2026 via checked.be.