Plan2invest: what changed
Plan2invest
Largest movements
- Stocks and contracts +€258,309
up €258,309 (+234%), from €110,341 to €368,650
- Receivables within one year +€22,245
up €22,245 (+189%), from €11,742 to €33,986
of which Other amounts receivable: +€18,263
- Cash -€7,421
down €7,421 (-13.5%), from €54,947 to €47,526
mainly Stocks and contracts (-€258,309) and Receivables within one year (-€22,245)
- Short-term financial debts +€250,000
new in 2025: €250,000
- Profit (loss) carried forward +€23,511
up €23,511, from -€23,177 to €334
- Reserves -€5,500
down €5,500 (-36.7%), from €15,000 to €9,500
- Gross operating margin +€39,221
up €39,221, from -€17,999 to €21,222
- Depreciation -€3,606
down €3,606 (-100%), from €3,606 to €0
- Financial charges +€728
up €728 (+23.6%), from €3,085 to €3,813
- Financial income +€593
up €593 (+67.9%), from €874 to €1,467
- Other operating charges -€281
down €281 (-24.6%), from €1,142 to €861
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,229 | €450,362 | +€273,133 | +154% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €177,029 | €450,162 | +€273,133 | +154% |
| Stocks and contracts in progress | 3 | €110,341 | €368,650 | +€258,309 | +234% |
| Stocks | 30/36 | €110,341 | €368,650 | +€258,309 | +234% |
| Amounts receivable within one year | 40/41 | €11,742 | €33,986 | +€22,245 | +189% |
| Trade receivables | 40 | - | €3,982 | +€3,982 | |
| Other amounts receivable | 41 | €11,742 | €30,004 | +€18,263 | +156% |
| Cash at bank and in hand | 54/58 | €54,947 | €47,526 | -€7,421 | -13.5% |
| Total equity and liabilities | 10/49 | €177,229 | €450,362 | +€273,133 | +154% |
| Equity | 10/15 | €1,823 | €19,834 | +€18,011 | +988% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €9,500 | -€5,500 | -36.7% |
| Distributable reserves | 133 | €15,000 | €9,500 | -€5,500 | -36.7% |
| Profit (loss) carried forward | 14 | -€23,177 | €334 | +€23,511 | |
| Amounts payable | 17/49 | €175,406 | €430,528 | +€255,122 | +145% |
| Amounts payable after more than one year | 17 | €160,000 | €160,000 | = | 0.0% |
| Financial debts | 170/4 | €160,000 | €160,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,406 | €270,528 | +€255,122 | +1,656% |
| Financial debts | 43 | - | €250,000 | +€250,000 | |
| Credit institutions | 430/8 | - | €250,000 | +€250,000 | |
| Trade debts | 44 | €9,097 | €12,814 | +€3,717 | +40.9% |
| Suppliers | 440/4 | €9,097 | €12,814 | +€3,717 | +40.9% |
| Taxes, remuneration and social security | 45 | - | €5 | +€5 | |
| Taxes | 450/3 | - | €5 | +€5 | |
| Other amounts payable | 47/48 | €6,309 | €7,709 | +€1,399 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,606 | €0 | -€3,606 | -100% |
| Other operating charges | 640/8 | €1,142 | €861 | -€281 | -24.6% |
| Gross operating margin | 9900 | -€17,999 | €21,222 | +€39,221 | |
| Operating profit (loss) | 9901 | -€22,746 | €20,361 | +€43,108 | |
| Financial income | 75/76B | €874 | €1,467 | +€593 | +67.9% |
| Recurring financial income | 75 | €874 | €1,467 | +€593 | +67.9% |
| Financial charges | 65/66B | €3,085 | €3,813 | +€728 | +23.6% |
| Recurring financial charges | 65 | €3,085 | €3,813 | +€728 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,957 | €18,016 | +€42,973 | |
| Income taxes | 67/77 | - | €5 | +€5 | |
| Profit (loss) for the period | 9904 | -€24,957 | €18,011 | +€42,968 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,957 | €18,011 | +€42,968 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.