PLAN21 BOUW: 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.
PLAN21 BOUW
Largest movements
- Receivables within one year +€87,210
up €87,210 (+1,124%), from €7,762 to €94,972
of which Trade receivables: +€59,637
- Cash +€19,960
up €19,960 (+6,874%), from €290 to €20,250
mainly Trade debts (+€89,040) and Tax, wage and social debts (+€10,209)
- Trade debts +€89,040
up €89,040 (+5,473%), from €1,627 to €90,667
- Tax, wage and social debts +€10,209
up €10,209 (+2,367%), from €431 to €10,641
- Profit (loss) carried forward +€6,698
up €6,698 (+85.3%), from -€7,856 to -€1,158
- Financial charges +€6,019
up €6,019 (+5,967%), from €101 to €6,120
- Gross operating margin +€5,269
up €5,269 (+66.7%), from €7,898 to €13,167
- Depreciation -€1,365
no longer reported in 2025 (was €1,365)
- Other operating charges -€607
down €607 (-67.9%), from €894 to €287
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 | €8,052 | €115,731 | +€107,679 | +1,337% |
| Current assets | 29/58 | €8,052 | €115,731 | +€107,679 | +1,337% |
| Amounts receivable within one year | 40/41 | €7,762 | €94,972 | +€87,210 | +1,124% |
| Trade receivables | 40 | €7,447 | €67,084 | +€59,637 | +801% |
| Other amounts receivable | 41 | €314 | €27,888 | +€27,573 | +8,774% |
| Cash at bank and in hand | 54/58 | €290 | €20,250 | +€19,960 | +6,874% |
| Deferred charges and accrued income | 490/1 | - | €509 | +€509 | |
| Total equity and liabilities | 10/49 | €8,052 | €115,731 | +€107,679 | +1,337% |
| Equity | 10/15 | -€4,856 | €1,842 | +€6,698 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,856 | -€1,158 | +€6,698 | +85.3% |
| Amounts payable | 17/49 | €12,908 | €113,889 | +€100,981 | +782% |
| Amounts payable after more than one year | 17 | €10,330 | €10,330 | = | 0.0% |
| Financial debts | 170/4 | €10,330 | €10,330 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,578 | €102,592 | +€100,014 | +3,880% |
| Trade debts | 44 | €1,627 | €90,667 | +€89,040 | +5,473% |
| Suppliers | 440/4 | €1,627 | €90,667 | +€89,040 | +5,473% |
| Taxes, remuneration and social security | 45 | €431 | €10,641 | +€10,209 | +2,367% |
| Taxes | 450/3 | €431 | €10,641 | +€10,209 | +2,367% |
| Other amounts payable | 47/48 | €520 | €1,285 | +€765 | +147% |
| Accrued charges and deferred income | 492/3 | - | €967 | +€967 | |
| Remuneration, social security and pensions | 62 | - | €62 | +€62 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,365 | - | -€1,365 | |
| Other operating charges | 640/8 | €894 | €287 | -€607 | -67.9% |
| Gross operating margin | 9900 | €7,898 | €13,167 | +€5,269 | +66.7% |
| Operating profit (loss) | 9901 | €5,638 | €12,818 | +€7,179 | +127% |
| Financial charges | 65/66B | €101 | €6,120 | +€6,019 | +5,967% |
| Recurring financial charges | 65 | €101 | €6,120 | +€6,019 | +5,967% |
| Profit (loss) for the period before taxes | 9903 | €5,538 | €6,698 | +€1,161 | +21.0% |
| Profit (loss) for the period | 9904 | €5,538 | €6,698 | +€1,161 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,538 | €6,698 | +€1,161 | +21.0% |
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.