Plan2Transform: 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.
Plan2Transform
Largest movements
- Cash +€115,732
up €115,732 (+126.9%), from €91,214 to €206,945
mainly Net result for the year (+€239,947) and Tax, wage and social debts (+€9,531)
- Receivables after one year +€85,000
up €85,000 (+18.0%), from €473,000 to €558,000
- Receivables within one year +€29,613
up €29,613 (+36.5%), from €81,243 to €110,856
of which Trade receivables: +€28,014
- Reserves +€239,947
up €239,947 (+21.4%), from €1.1m to €1.4m
- Trade debts -€17,630
down €17,630 (-70.6%), from €24,968 to €7,337
- Gross operating margin +€31,373
up €31,373 (+11.6%), from €270,875 to €302,248
- Financial income +€29,469
up €29,469 (+130.8%), from €22,534 to €52,004
- Financial charges +€20,337
up €20,337, from -€6,703 to €13,634
- Taxes +€10,076
up €10,076 (+11.6%), from €86,971 to €97,048
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 | €1,171,770 | €1,401,995 | +€230,225 | +19.6% |
| Fixed assets | 21/28 | €21,576 | €9,587 | -€11,989 | -55.6% |
| Tangible fixed assets | 22/27 | €21,576 | €9,587 | -€11,989 | -55.6% |
| Plant, machinery and equipment | 23 | €601 | - | -€601 | |
| Furniture and vehicles | 24 | €20,975 | €9,587 | -€11,389 | -54.3% |
| Current assets | 29/58 | €1,150,194 | €1,392,408 | +€242,214 | +21.1% |
| Amounts receivable after more than one year | 29 | €473,000 | €558,000 | +€85,000 | +18.0% |
| Other amounts receivable | 291 | €473,000 | €558,000 | +€85,000 | +18.0% |
| Amounts receivable within one year | 40/41 | €81,243 | €110,856 | +€29,613 | +36.5% |
| Trade receivables | 40 | €81,243 | €109,257 | +€28,014 | +34.5% |
| Other amounts receivable | 41 | - | €1,599 | +€1,599 | |
| Current investments | 50/53 | €503,404 | €515,940 | +€12,536 | +2.5% |
| Cash at bank and in hand | 54/58 | €91,214 | €206,945 | +€115,732 | +126.9% |
| Deferred charges and accrued income | 490/1 | €1,334 | €667 | -€666 | -50.0% |
| Total equity and liabilities | 10/49 | €1,171,770 | €1,401,995 | +€230,225 | +19.6% |
| Equity | 10/15 | €1,126,669 | €1,366,616 | +€239,947 | +21.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,120,469 | €1,360,416 | +€239,947 | +21.4% |
| Distributable reserves | 133 | €1,120,469 | €1,360,416 | +€239,947 | +21.4% |
| Amounts payable | 17/49 | €45,100 | €35,379 | -€9,722 | -21.6% |
| Amounts payable within one year | 42/48 | €45,100 | €35,379 | -€9,722 | -21.6% |
| Trade debts | 44 | €24,968 | €7,337 | -€17,630 | -70.6% |
| Suppliers | 440/4 | €24,968 | €7,337 | -€17,630 | -70.6% |
| Taxes, remuneration and social security | 45 | €18,510 | €28,041 | +€9,531 | +51.5% |
| Taxes | 450/3 | €18,510 | €28,041 | +€9,531 | +51.5% |
| Other amounts payable | 47/48 | €1,623 | - | -€1,623 | |
| Non-recurring operating income | 76A | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,655 | €2,504 | -€2,151 | -46.2% |
| Other operating charges | 640/8 | €705 | €1,118 | +€413 | +58.6% |
| Gross operating margin | 9900 | €270,875 | €302,248 | +€31,373 | +11.6% |
| Operating profit (loss) | 9901 | €265,515 | €298,625 | +€33,111 | +12.5% |
| Financial income | 75/76B | €22,534 | €52,004 | +€29,469 | +130.8% |
| Recurring financial income | 75 | €22,534 | €52,004 | +€29,469 | +130.8% |
| Financial charges | 65/66B | -€6,703 | €13,634 | +€20,337 | |
| Recurring financial charges | 65 | -€6,703 | €13,634 | +€20,337 | |
| Profit (loss) for the period before taxes | 9903 | €294,752 | €336,995 | +€42,243 | +14.3% |
| Income taxes | 67/77 | €86,971 | €97,048 | +€10,076 | +11.6% |
| Profit (loss) for the period | 9904 | €207,780 | €239,947 | +€32,167 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €207,780 | €239,947 | +€32,167 | +15.5% |
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 8 October 2026 via checked.be.